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This study explores feedback-induced and spontaneous postdecision restructuring in a complex decision environment. We examine the impact of experience, decision norms, and the actual decision on postdecision restructuring tendencies. Experienced and novice auditors performed an aspect rating task as part of a going concern judgment. After a break, all participants were asked to recreate their decision stage aspect ratings, but only the experiment group received outcome feedback. We find that the restructuring tendencies are impacted primarily by experience and the original audit report choice. The post-decision restructuring more often than not is a result of adjustments made by participants lacking outcome feedback. This spontaneous defense is particularly vigorous when the report choice violates perceived experience-group norms and base-rates

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

This study aims to examine whether two periods of extreme market conditions – the governance crisis and Sarbanes-Oxley Act regulatory shock of 2002 and the 2007–2008 global financial crisis – incrementally impacted the self-fulfilling prophecy effect, by examining the propensity of US firms receiving going concern modification (GCM) opinions to go bankrupt relative to their non-GCM distress risk-matched counterparts during these two crisis periods.

To assess the potential influence of the governance/regulatory shock of 2002 and the global financial crisis moderate or mitigate the self-fulfilling prophecy effect, the authors use multivariate logit analysis, regressing t + 1 bankruptcy status on time t GCM and other bankruptcy determinants, interacting crisis period dummies with the GCM variable.

GCM firms were more likely to declare bankruptcy than their distressed non-GCM counterparts, confirming prior research documenting the existence of a self-fulfilling prophecy effect. The authors also find that the self-fulfilling prophecy effect was exacerbated by the governance crisis/Sarbanes-Oxley Act regulatory shock, but not the global financial crisis, a financial/banking sector shock.

This study contributes to the financial crisis and auditing literatures by examining whether exogenous shocks exacerbate the self-fulfilling prophecy effect. The present analysis and findings have implications for future academic research related to systemic shocks and for auditors in documenting the inducement effect arising from the issuance of GCMs during crisis periods.

The purpose of this paper is to explore the variation in migrant labour market regimes and what these reveal about variant patterns of state and extra state regulation in two contemporary political economies.

Research based upon a participatory action research agenda in Mexico and the north of Ireland. Migrant workers and their families where involved in the project and its development. This included participation in the research design, its focus and purpose.

Migrant workers experiences of labour market subordination are part of wider processes of subordination and exclusion involving both the state, but also wider, often meta- and para-state, agents. In different locations, states and contexts, the precarity experienced by migrant workers and their families highlights the porosity of the formal rational legal state and moreover, in the current economic context, the compatibility of illegality and state sponsored neoliberal economic policies.

It is important to extend this study to other geographic and political economy spaces.

The study challenges the limits of state agency suggesting the need for extra state, i.e. civil society, participation to support and defend migrant workers.

Notwithstanding the two very different socio-economic contexts, the paper reveals that the interaction, dependence and restructuring of migrant labour markets can be understood within the context of meta- and para-state activities that link neoliberal employment insecurities. Migrants’ experiences illustrate the extent to which even formal legal employment relations can also be sustained by para- and meta- (illegal and alegal) actions and institutions.

Special education in the USA is, in most respects, a 20th century phenomenon and is now governed primarily by federal legislation first enacted in 1975. The federal law in its most recent reauthorization (2004) continues to require a free appropriate public education (FAPE) for all students with disabilities, a full continuum of alternative placements (CAP) ranging from residential or hospital care to inclusion in general education, an individual education plan or program (IEP) for each student identified as needing special education, and placement in the least restrictive environment (LRE) that is thought best for implementing the IEP. Parents must be involved in the special education process. Approximately 14 percent of public school students were identified for special education in 2004–2005, but the number and percentage of students identified in most high-incidence categories as needing special education have declined in recent years (the total for all categories was about 8.5 percent of public school students in 2010). A variety of evidence-based interventions can be used to address the wide range of instructional and behavioral needs of students with disabilities and their families, including transition to further education or work, family services, and teacher education. Special education in the USA may find new sources of support and thrive or may become less common or be abandoned entirely due to criticism and withdrawal of support for social welfare programs of government.

This paper represents a discussion of transfer pricing (TP). Key factors are identified and propositions developed from tax accounting and other perspectives. Stages of the TP decision process are identified along with the critical factors directly affecting sales and a TP audit. Propositions are derived which show relationships among these variables and tax rates, competition, and TP methodologies. Finally, academic research implications are suggested.

Existing work on multi-level governance (MLG) has concentrated on decentring of the state (e.g., Rhodes, R. A. W. (1994). The hollowing out of the state: The changing nature of the public service in Britain. Political Quarterly, 65(2), 138–141; Rhodes, R. A. W. (1997). Understanding governance: Policy networks, governance, reflexivity and accountability. London: Open University Press; Rhodes, R. A. W. (2008). Understanding governance: Ten years on. Organisation Studies, 28(8), 1243–1264); growth of non-state actors in governing (e.g., Crouch, 2004; Jessop, B. (2004). Multi level governance and multi-level metagovernance-changes in the European Union as integral moments in the transformation and re-orientation of contemporary statehood. In I. Bache & M. Flinders (Eds.), Multi level governance. Oxford: Oxford University Press); classifying different types of governance (e.g., type 1 and type 2 MLG – see Hooghe & Marks, 2003; Ongaro, E., Massey, A., Holzer, M., & Wayenberg, E. (Eds.). (2010). Governance and intergovernmental relations in the European Union and the United States: Theoretical perspectives. Cheltenham: Edward Elgar). The purpose of the chapter is to complement these approaches by focusing on politics and political strategies in multi-level systems.

The chapter draws on an extensive literature in governance and political accountability and on political dynamics, management and strategies within multi-level state systems. Although in international context, particular accentuation is placed on the UK case.

There are three broad findings. First, while the growth of MLG and in particular supra state activities and institutions have undermined conventional conceptions of political accountability, more nuanced interpretations are provided; as are cases of successful popular challenge to a seemingly inevitable application of neo-liberal new public management driven approaches to public service provision, as witnessed in examples of public service de-privatisation and re-municipalisation. Second, as seen in the United Kingdom, political strategies in a multi-state system are presented in terms of zero sum or alternatively win-win scenarios. In Scotland, for example, though there have been difficulties for state wide parties in managing multi-level politics in the devolved arena, yet in that arena win-win strategies have been played out; and in Northern Ireland with a contextual backdrop of conflict, there is also evidence of win-win political actions. Third, some general findings are presented which outline a range of centrifugal and centripetal forces found in some European countries and how these affect the choice of political strategy.

This paper aims to review current advances in development of human‐computer interfaces.

A general review and survey of selected research and development topics.

Illustrates the multi‐ and trans‐disciplinary natures of studies in cybernetics, systems and management science with a view to further research and development activity.

The choice of reviews provides the awareness of the current trends in these areas of endeavour.

The reviews are selected from a global database and give a studied assessment of current research and development initiatives.