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Prior research suggests that perceived levels of a subordinate auditor’s competence affects audit reviewers’ judgments. We extend this line of research by investigating the effects of perceived client competence (hereafter, ClientComp) and its interaction with subordinate auditor’s competence (hereafter, AuditorComp) on audit reviewers’ judgments. Using data from highly experienced CPA audit managers, senior managers, and partners, we find a significant main effect for AuditorComp, but not for ClientComp. We also find that when AuditorComp is high, levels of ClientComp do not affect audit reviewers’ judgments. However, we cannot support the hypothesis that when AuditorComp is low ClientComp will significantly affect audit reviewers’ judgments. These mixed results suggest that in the post-SOX (2002) era regulatory environment, audit reviewers may be exercising heightened professional skepticism about ClientComp whenever they consider clients’ assertions.

The experimental parliamentary subsidy on knights' fees and freehold incomes from lands and rents of 1431 was the only English direct lay tax of the Middle Ages which broke down. As such, this subsidy has a clear historiographical significance, yet previous scholars have tended to overlook it on the grounds that parliament's annulment act of 1432 mandated the destruction of all fiscal administrative evidence. Many county assessments from 1431–1432 do, however, survive and are examined for the first time in this article as part of a detailed assessment of the fiscal and administrative context of the knights' fees and incomes tax. This impost constituted a royal response to excess expenditures associated with Henry VI's “Coronation Expedition” of 1429–1431, the scale of which marked a decisive break from the fiscal-military strategy of the 1420s. Widespread confusion regarding whether taxpayers ought to pay the feudal or the non-feudal component of the 1431 subsidy characterized its botched administration. Industrial scale under-assessment, moreover, emerged as a serious problem. Officials' attempts to provide a measure of fiscal compensation by unlawfully double-assessing many taxpayers served to increase administrative confusion and resulted in parliament's annulment act of 1432. This had serious consequences for the crown's finances, since the regime was saddled with budgetary and debt problems which would ultimately undermine the solvency of the Lancastrian state.

Purpose: While COVID-19 has upended lives, it has also catalyzed innovation with potential to advance health delivery. Yet, we know little about how the delivery system, and primary care in particular, has responded and how this has impacted vulnerable patients. We aimed to understand the impact of COVID-19 on primary care practice sites and their vulnerable patients and to identify explanations for variation. Approach: We developed and administered a survey to practice managers and physician leaders from 173 primary care practice sites, October-November 2020. We report and graphically depict results from univariate analysis and examine potential explanations for variation in practices' process innovations in response to COVID-19 by assessing bivariate relationships between seven dependent variables and four independent variables. Findings: Among 96 (55.5%) respondents, primary care practice sites on average took more safety (8.5 of 12) than financial (2.5 of 17) precautions in response to COVID-19. Practice sites varied in their efforts to protect patients with vulnerabilities, providing care initially postponed, and experience with virtual visits. Financial risk, practice size, practitioner age, and emergency preparedness explained variation in primary care practices' process innovations. Many practice sites plan to sustain virtual visits, dependent mostly on patient and provider preference and continued reimbursement. Value: While findings indicate rapid and substantial innovation, conditions must enable primary care practice sites to build on and sustain innovations, to support care for vulnerable populations, including those with multiple chronic conditions and socio-economic barriers to health, and to prepare primary care for future emergencies.

My analysis is structured as a comparative study between two countries – New Zealand and Italy – and focuses on the relationship between national audiences and the trans-media structure of the popular television series Game of Thrones (HBO, 2011– present). Game of Thrones’ narrative is characterized by elements that emphasize its fictitious world, since these elements belong to the fantasy genre, which, by definition, deals with the supernatural. From this standpoint, the fantastic universe of the series functions as an escape route from everyday life. However, instead of following the genre rules, “Game of Thrones articulates a striking refusal of the hopeful mythologies of high epic fantasy” (Tasker & Steenberg, 2016, p. 189) by focusing on the brutal, the extreme, and the overall injustice and chaos that permeate a society in which war and death appear to be inescapable. In this chapter, the textual schematic of Game of Thrones is examined through the emotional reactions, during focus group sessions, of national fan groups to themes and events of the show. In particular, the analysis of Italian and New Zealand followers’ comments on Game of Thrones will be instrumental to illustrating the reasons for their passion for the series as well as the main concerns that arise during the viewing. This ambivalent attitude in fans’ responses and engagement will emerge as significantly dependent on the media text’s capacity to transcend the boundaries of a simple categorization, to stand as a notable example of a program that manages to appeal to diverse audiences beyond the country of origin.

As more and more people decide to commit their lives to print, autobiographies constitute a significant resource to explore stories of harm, violence and crime. Published autobiography, however, presents a unique form of storytelling, unavoidably entailing the accumulation and (re)telling of a mass of stories; about oneself, others, contexts and cultures. Relatedly, paratexts – or the elements that surround the central text, such as covers, introductions and prologues – demonstrate how these texts are both individually and collectively shaped. Taking the co-constructed nature of all narratives, including self-narratives, as its starting point, this chapter seeks to demonstrate how terrorists who have authored autobiographies understand the world and their actions within it. In doing so, this chapter provides a practical demonstration of how insight derived from literary criticism can profitably be brought to bear in systematically breaking down and analysing an autobiography – that of a notable American jihadist, Omar Hammami – including its paratextual elements. In particular, I argue that considerations of genre, the inclusion of different types of events and stories collected from others all provide valuable strategies for the ‘doing’ of narrative criminology using autobiographies.