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This reflection was based on my post‐doctorate thesis from June 2003 at the School of Arts and Communication of São Paulo University, published as: “Entertainment — an open criticism” (São Paulo: Senac, 2003). The main issues discussed on this text are about culture, entertainment and particularly about the new technologies that influence both. The main point of this reflection is how culture and entertainment, processed by new information technologies and telecommunications, inserted in the complexity of the globalization and in the core of the post‐industrial societies, are influencing society as a whole.

The traditional audit paradigm is outdated in the real time economy. Innovation of the traditional audit process is necessary to support real time assurance. Practitioners and academics are exploring continuous auditing as a potential successor to the traditional audit paradigm. Using technology and automation, continuous auditing methodology enhances the efficiency and effectiveness of the audit process to support real time assurance. This paper defines how continuous auditing methodology introduces innovation to practice in seven dimensions and proposes a four-stage paradigm to advance future research. In addition, we formulate a set of methodological propositions concerning the future of assurance for practitioners and academic researchers.

The targeted use of standardized outcome measures (SOMs) of mental health in research with older adults who are incarcerated promotes a common language that enables interdisciplinary dialogue, contributes to the identification of disparities and supports data harmonization and subsequent synthesis. This paper aims to provide researchers with rationale for using “gold-standard” measures used in research with community-dwelling older adults, reporting associated study sample psychometric indexes, and detailing alterations in the approach or measure.

The authors highlight the mental health of older adults who are incarcerated. They also discuss the benefits of SOMs in practice and research and then identify gold-standard measures of mental health used in research with community-dwelling older adults and measures used in research with older adults who are incarcerated. Finally, the authors provide several recommendations related to the use of SOMs of mental health in research with this population.

Depression, anxiety and post-traumatic stress disorder are common among older adults who are incarcerated. Researchers have used a variety of measures to capture these mental health problems, some parallel to those used with community-dwelling samples. However, a more targeted use of SOMs of mental health in research with this population will contribute to important strides in this burgeoning field.

This review offers several practical recommendations related to SOMs of mental health in research with older adults who are incarcerated to contribute to a rigorous evidence base and thus inform practice and potentially improve the health and well-being of this population.

Educational reforms are increasingly driven by political and economic forces beyond the university. In this paper I describe how the policy initiatives of the United Kingdom’s Economic and Social Research Council (ESRC) have steadily reshaped the length,content and structure of doctoral education in the social sciences. This history of the Council’s willingness to respond to national and international policy concerns about the doctorate dates back to the early years of the Thatcher Government in the 1980s. As well as redefining the doctoral student experience, this interventionist policy environment potentially challenges the institutional autonomy of academics and others involved in educational development. In this article I explore the implications of this for doctoral training provision, and for the meaning of educational development itself. I end by pointing to the possibilities for policy “activism” in responding to these changes.

This paper aims to extend the knowledge of eXtensible Business Reporting Language (XBRL) to synthesize what 20 years of accounting and business literature on XBRL suggests about the effective improvement from its implementation in financial reporting.

A systematic literature review and bibliometric analysis of 142 articles resulted in the identification of 5 primary research streams: adoption issues; financial reporting; decision-making processes, market efficiency and corporate governance; audit and assurance issues; and non-financial reporting.

The results reveal a scarcity of studies devoted to explicating the consequences of XBRL implementation on financial reporting outside the SEC’s XBRL mandate and listed companies’ contexts. Also, some papers’ results question the usefulness of the language on the decision-making process. The overall lack of literature concerning the impact of XBRL on financial statement preparers, especially with reference to SMEs, is evident. Moreover, the consequences on corporate governance choices and the relevant internal decision-making processes are rarely debated.

The findings are useful for users of companies’ financial disclosure policies, particularly for regulators who manage XBRL implementation in countries where XBRL has not yet been adopted as well as for others working in specific areas of financial disclosure, such as non-financial reporting and public sector financial reporting.

This study differs from previous literature on XBRL as it focuses on a wider period of analysis and offers a unique methodology – combination of bibliometric and systematic review – as well as a business perspective for deepening XBRL.

This paper sets out to corroborate the existing literature on investors' risk tolerance and to assess how the 2008 financial crisis has affected risk tolerance among Italian investors.

Based on a unique dataset of real-world portfolio choices made by 1,245 Italian investors over a period of 15 years (from 2003 to 2017), this paper presents two steps of analysis. In step 1, the whole period 2003–2017 is considered with the aim to integrate and corroborate the existing literature on the topic of risk tolerance, considering a complete economic and financial cycle. Step 2 took 2008 as the pivotal point between pre-crisis (2003–2008) and crisis (2009–2017) with the aim to observe the influence on risk appetite of the economic and financial effects of the crisis.

The results obtained confirm that men are more risk tolerant than women and older people are less risk-taking than their younger counterparts, although the relationship between age and risk tolerance is not necessarily linear. Moreover, our paper demonstrates that a crisis scenario has an influence on Italian investors' risk tolerance.

Our results are of interest to financial advisors, financial planners, asset managers, psychologists, behavioral researchers and more in general to providers of financial products and services.

The results presented in this paper are relevant and original because they are based on real investors who made real choices concerning their portfolio asset allocations.

Decision-making competence (DMC) of entrepreneurs and managers is a longstanding topic in this increasingly globalized world. These figures operate in conditions not within their own control, and good levels of DMC are often considered to be desirable for the flourishing of business and society. This paper reports an empirical investigation on the DMC of entrepreneurs and managers, in an attempt to inform about their tendencies to incur in risky and costly choices.

Three cognitive biases associated with operational strategies and individual characteristics of entrepreneurs and managers, namely under/overconfidence (UOC, i.e. self-confidence in taking decisions), resistance to sunk costs (RSC, i.e. propensity to take cost investments) and consistency in risk perception (CRP, i.e. how well individuals understand probability rules) were considered . Cognitive biases measures were used in a cross-sectional study on a sample of n = 639 entrepreneurs and n = 512 managers. Data collected via online survey were analyzed using descriptive statistics and inferential statistics to determine differences among entrepreneurs and managers DMC.

Analyses reveal that entrepreneurs exhibit higher levels of UOC compared to managers with a marked presence of UOC among entrepreneurs at younger ages. Conversely, performance regarding RSC improves with higher education levels while age and RSC are positively correlated only for managers, regardless of education. Lastly, entrepreneurs and managers resulted as not being affected by CRP. This study discusses these results to provide initial insights for further avenues of research and practice.

The study offers an innovative, evidence-based viewpoint on how entrepreneurs and managers deal with risky and costly decisions. It offers an initial understanding of the role of UOC, RSC and CRP, that is specific cognitive biases associated with operational strategies and individual characteristics, in the DMC of these working figures. The study forwards avenues of scrutiny of quick-witted entrepreneurs and systematic managers.

Children experience toxic stress if there is pronounced activation of their stress-response systems, in situations in which they do not have stable caregiving. Due to their exposure to multiple poverty-related risks, African American children may be more susceptible to exposure to toxic stress. Toxic stress affects young children’s brain and neurophysiologic functioning, which leads to a wide range of deleterious health, developmental, and mental health outcomes. Given the benefits of early care and education (ECE) for African American young children, ECE may represent a compensating experience for this group of children, and promote their positive development.

The purpose of this paper is to investigate the cross-country determinants of the extent of firm information disseminated via company register (CR) websites.

The authors develop an index model (CR score) designed to capture the extent of regulated firm information disseminated via CR websites. The proposed index is applied to a unique sample of 137 countries. Following prior literature, the proposed index covers three dimensions: data availability, data accessibility and data serviceability. The index composition and the URLs of the CR websites are provided as an exhibit to this paper.

Across a variety of tests and sample compositions, the authors find consistent evidence that countries with a relatively high level of internet penetration, those that facilitate cross-border trading and those with higher governance quality show higher CR scores. The results are generally in line with theories of regulation.

The results of this paper speak directly to the current regulatory initiatives which aim to foster information acquisition and processing via company registers.

The authors provide early empirical evidence on the cross-country variation of dissemination of firm information via CR websites for a unique sample of 137 countries. Investors, analysts and other users of financial statements should be aware of the underlying factors that influence the extent and accessibility of firm information.

This paper aims to contribute to the body of research on job satisfaction as a subjective dimension of the quality of working life. Specifically, it addresses the comparison of job satisfaction between native-born and foreign-born workers in 28 European countries.

A multilevel modelling framework is used for exploring the variability associated with every hierarchical level (individuals constitute the first-level units, combinations country-activity sector are the second-level units and countries are the third-level units).

The country-specific native-migrant gap in job satisfaction displays some heterogeneity across countries when accounting for socio-demographic and job-related characteristics. Country-level factors have a significant effect on job satisfaction score of all resident workers. Nevertheless, they do not moderate significantly the effect of immigrant status on job satisfaction across countries.

The unavailability of data on migrants' country of origin and duration of stay in the host country prevents from exploring in more details the integration issues of migrants.

Job satisfaction of migrant workers, as an indicator of their working conditions, is fundamental for evaluating the degree of social integration of migrants in their host countries

A distinctive trait of this research is the use of the 2013 ad hoc EU-SILC module on subjective well-being, which contains subjective evaluations of the satisfaction with the job as well as with other different life domains. Further distinctive aspects are the investigation of (1) the direct effect of country-level factors on job satisfaction and (2) whether country-level factors mediate the effect of the immigrant status on job satisfaction.