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In crafting Auditing Standard No.3 (AS3), a primary objective of the PCAOB was to reduce auditors' exposure to litigation by raising the standard of care for audit documentation. We examine whether the increased documentation requirements of AS3 affect legal professionals' perceptions of audit quality and auditor responsibility in the event of an audit failure. Our experiment consists of a 3 × 2 between-participants design with law students serving as proxies for legal professionals. The results of our experiment indicate that when an audit procedure, namely the investigation of inconsistent evidence, is not required to be documented, legal professionals perceive the performance of the work itself but not its documentation to significantly increase audit quality and reduce the auditor's responsibility for an audit failure. When documentation of the procedure is required, as per AS3, legal professionals perceive enhanced audit quality and reduced auditor responsibility only if the performance of the work is documented.

Researcher Highlight: Dr. Carter G. Woodson (1875–1950)

On September 22, 2010, a young man stood in distress on the New Jersey side of the George Washington Bridge not far from his home in Ridgewood, New Jersey, looking 600ft below at the Hudson River. He was ready to act on the decision he had announced just minutes before on Facebook. His first semester at Rutgers University, the State University of New Jersey, located 27 miles southwest of New York City, had brought an unexpected challenge: his roommate had streamed two live Internet videos of his intimate encounters with another man. These were very private moments, and it was simply too much to bear. Tyler Clementi jumped to his death, leaving behind broken-hearted friends and family members, and shocking an entire nation with his tragic story (Kolowich, 2010; Foderaro, 2010).

Tyler probably had no idea how his death would shed light on a serious college issue – cyberbullying. In this chapter, the authors address this issue in detail. This is done first by providing a review of relevant literature that defines cyberbullying, explaining its presence in higher education, and describing various factors that should be considered when dealing with it. The literature review includes discussion regarding key electronic resources that college students use to cyber bully, as well as various legal and judicial issues that relate to this cultural phenomenon. Following the literature review, cyberbullying is examined through a research study at Ohio University, a large public institution located in southeastern Ohio. This is accomplished by setting forth research questions and hypotheses, describing the research instrument and design, and explaining the findings from an Ohio University undergraduate student survey. The chapter concludes with suggestions that practitioners might consider implementing on campus, as well as recommendations for future research on this topic.

The model and existing practice of the construction supply chain (CSC) in the United Kingdom (UK) and Australia was presented in this chapter. The policies and reports that support the practice of the CSC were examined in both countries. It was discovered from the review of literature that the UK has a more detailed report targeted at improving the CSC than Australia. However, both countries have a common factor affecting their CSC which originates from fragmentation experienced within their supply chain. Construction stakeholders in the UK and Australia believe that collaboration and integration are vital components for improving performance. The majority of the contractors in both countries embrace collaborative working for the sole purpose of risk sharing, access to innovation and response to market efficiency. However, most of the models developed for managing the CSC in the UK are built around building information modelling (BIM). Also, the reviewed studies show that supply chain management practice will be effective following the following principle: shared objectives, trust, reduction in a blame culture, joint working, enhanced communication and information-sharing. Finally, the UK has a more established framework and more CSC models compared to Australia.

The author argues that contemporary college culture is predicated on hedonism indicated by a use of predominantly social time in which parties, alcohol, casual sex, and lax academics pervade students' experiences. Coincident with this culture, however, is a deleterious pattern among students that has developed dramatically: their compromised mental health. The situation presents an apparent paradox: why are many students suffering when enveloped by fun? This chapter draws a connection between fun and suffering by treating each as conditions that spring from the sociohistorical context that situates institutions of higher education. In so doing, a theory is set forth to explain why despair is rendered applicable and how it is institutionally installed in the minds of modern-day college students.

Angela Baldasare, Ph.D. currently serves as the divisional manager for assessment and research in the Office of the Vice President for Student Affairs. Working in the public health sector over the past 8 years, she has overseen the evaluation of more than 150 programs, addressing issues of sexual health and teen pregnancy, domestic violence, child welfare, substance abuse, mental health, and disability.

This chapter intends to provoke thought around assumptions about young people providing care, what influences how young carers are perceived and how stigma and judgement associated with caring are discussed. We conclude by emphasising the significance of the role as an educator in creating discussion about the breadth and diversity of care experiences. This role includes both educating young people about young caring and being mindful that your students may currently be or previously been a young carer.

The current study examines the effect of socialization on the inculcation of professional accounting values. Three sources of socialization are examined: public accounting firms, non-public accounting firms (industry) and accounting professional associations. Specifically, the study compares the professionalism of public and industry accountants. Consistent with expectations, the results suggest that public accountants have stronger beliefs in professional autonomy and self-regulation than industry accountants, and that industry accountants have stronger beliefs in professional affiliation, social obligation and professional dedication than public accountants. It was hypothesized that while professional associations promote all professional values, public accounting firms and industry have different promoting priorities. Public accounting firms foster beliefs in self-regulation and professional autonomy while industry opposes these values, resulting in public accountants having stronger beliefs in these values. Conversely, it was posited that industry encourage beliefs in professional affiliation, social obligation and professional dedication to a greater extent than public accounting firms. The result is that the industry accountants have stronger beliefs in these values than the public accountants. Investigating these issues increase understanding of the importance of the socialization process fostering accounting professional values and identifying areas of potential conflict and reinforcement accountants face when working in public accounting and industry.