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This chapter investigates whether jurors, in their attribution of auditor responsibility, may be inappropriately influenced by the client use of a principles-based accounting standard, even if this standard is properly applied. Following prior research on questionable auditor conduct and its subsequent evaluation by juries, which is often subject to hindsight and outcome bias, this chapter examines whether an auditor's legal liability increases when its client uses principles-based accounting standards, by conducting a controlled experiment with 124 qualified jurors serving a county circuit court. Each juror is properly instructed and provided one of four different cases, obtained by manipulating two levels of an accounting standard, one principles-based and one rules-based, and by manipulating two subsequent client-loss outcomes, one moderately negative and one severely negative. This study finds jurors evaluate auditors more negatively if auditors have relied on a principles-based accounting standard. This attribution is influenced by hindsight bias and the perceived risk-taking responsibility of the investor, but independent of the client-loss outcome severity. These results contribute to the discussion of adopting or converting to the principles-based International Financial Reporting Standards (IFRS) by the United States.

During the 17th century, the Dutch Republic sought to project a positive global image centred around the principles of economic endeavour, moral stewardship and military resilience. By illustrating one way in which the country sought to communicate its international position, the paper aims to provide an early example of political diplomacy and reputation management.

Pictorial narratives provide an important but often underutilised insight into our cultural, social and economic history. As works of art were considered legitimate and authoritative forms of communication, their importance can lie beyond any aesthetic accomplishment. Using established iconographic techniques, this paper deconstructs and interprets the meaning contained within a specific genre painting, The Young Mother (1658) by Gerrit Dou.

Rather than being devoid of meaning, The Young Mother represents a narrative purposely constructed to symbolise the cultural, religious and economic character of the United Provinces. It celebrates success through global trade, innovation and enterprise while simultaneously reminding audiences of the country’s moral and spiritual foundations. Like the patriotic allegory of De Hollandse Maag protecting the sacred space of the hortus conclusus, the painting is a secular representation of the new Loca Sancta.

While acknowledging that The Young Mother has been praised for its visual qualities, this paper maintains that any broader political significance has been largely overlooked. The analysis and findings therefore offer original interpretations from which new conclusions are drawn.

Organizational researchers studying well-being – as well as organizations themselves – often place much of the burden on employees to manage and preserve their own well-being. Missing from this discussion is how – from a human resources management (HRM) perspective – organizations and managers can directly and positively shape the well-being of their employees. The authors use this review to paint a picture of what organizations could be like if they valued people holistically and embraced the full experience of employees’ lives to promote well-being at work. In so doing, the authors tackle five challenges that managers may have to help their employees navigate, but to date have received more limited empirical and theoretical attention from an HRM perspective: (1) recovery at work; (2) women’s health; (3) concealable stigmas; (4) caregiving; and (5) coping with socio-environmental jolts. In each section, the authors highlight how past research has treated managerial or organizational support on these topics, and pave the way for where research needs to advance from an HRM perspective. The authors conclude with ideas for tackling these issues methodologically and analytically, highlighting ways to recruit and support more vulnerable samples that are encapsulated within these topics, as well as analytic approaches to study employee experiences more holistically. In sum, this review represents a call for organizations to now – more than ever – build thriving organizations.

The economics literature on gender has expanded considerably in recent years, fueled in part by new sources of data, including from experimental studies of gender differences in preferences and other traits. At the same time, economists have been developing more realistic models of psychological and social influences on individual choices and the evolution of culture and social norms. Despite these innovations, much of the economics of gender has been left behind, and still employs a reductive framing in which gender gaps in economic outcomes are either due to discrimination or to “choice.” I suggest here that the persistence of this approach is due to several distinctive economic habits of mind – strong priors driven by market bias and gender essentialism, a perspective that views the default economic agent as male, and an oft-noted tendency to avoid complex problems in favor of those that can be modeled simply. I also suggest some paths forward.

This paper studies the strategies of “E” award winning exporters engaged in manufacturing and demonstrates that there are multiple strategies for achieving success. Cluster analysis is applied to fifty‐seven items that comprise the population of business activities for award‐winning U.S. exporters to Latin America. Four strategies emerge from the cluster analysis and are validated with multiple methods. In addition, the clusters are shown to be consistent with an emerging business strategy typology that until now has ignored exporting. The results offer both a geographical and a conceptual extension of prior work in international business.

Howard Becker’s theory for the sociology of art (including music) revolves around the simple, and often overlooked fact, “All artistic work, like all human activity, involves the joint activity of a number, often a large number, of people.” Among Becker’s writing about music, he presents an idea that I find is still relevant today, namely, that sociological and ethnomusicological work seem to be two hands of a single body that have little idea of what each other are doing. Drawing on the work of scholars such as Becker and Kay Kaufman Shelemay, I propose a model for the construction of the music event that highlights the relationship among the many systems behind the musical experience. I provide a case study of Inuit throat singing to demonstrate the effectiveness of this model in trying to explore the relationships among music, culture, and society.

In the wake of numerous late twentieth century cult disasters, and most recently, the September 11 tragedy, this paper considers the question, why do people obey outrageous commands from charismatic authorities? According to Gary Becker, “the economic ap‐proach provides a valuable unified framework for understanding all human behavior” (Becker 1976:14). We test this generalization by attempting to explain, in terms of rational choice theory, the behavior of two members of infamous cults, the Manson Family and the Ragneesh Foundation International. Each of these subjects slavishly obeyed orders from a charismatic personality, one to the extent of committing murder. Were they mentally ill or rationally maximizing their utility? We consider these theoretical options. In August of 1969 Charles Manson ordered several of his followers to commit gruesome murders for the purpose of initiating the apocalypse. They obeyed. In late 1978, Jim Jones commanded over 900 members of the Peoples Temple to commit suicide. They obeyed. From 1981 to 1985, executing orders to build utopia perceived to come from their guru, members of the Ragneesh Foundation International terrorized the inhabitants of Antelope, Oregon. Similarly, followers of Osama Bin Laden are suspected of carrying out the disastrous suicide murders of September 11. Over past decades, the incidence of violence involving submission to a charismatic leader appears to be escalating. Increasingly the public must contend with the “awesome power” of charisma, “enshrouded in a mystique of irrationality” (Bradley 1987: 3–4). The extent to which followers committing criminal acts of obedience may be held accountable has become a pressing legal issue. How can this kind of volatile religious commitment be explained? In recent years, experts on cults have experimented with rational choice theory. According to economist, Gary Becker, “the economic approach provides a valuable unified framework for understanding all human behavior” (Becker 1976: 14). We test this extravagant claim with two cases of seemingly irrational commitment to a charismatic cult leader—one a follower of Bhagwan Rajneesh, the other a Manson Family killer. These subjects are not representative cult members but rather were chosen because they demonstrated an exceptional loyalty to their leaders that has been widely construed as the result of brainwashing or insanity. Rather than survey data, we rely on autobiographical testimonies since they offer a more detailed and comprehensive view of the thought processes that motivate behavior, the subject matter of this paper.

This chapter draws upon empirical data collected with former violent extremists in the UK to address the phenomenological attractions of engaging in terrorism. We argue that there needs to be more consideration of the attractions of belonging to a terrorist organization and a more thorough appreciation of the experiences that attract people to acts of terrorism. This chapter begins to address these issues by engaging with Jack Katz's (1988) research on the phenomenological foreground, the compelling and seductive qualities of engaging in criminal acts. Katz's highly original and influential research shifts attention away from traditional criminological approaches that emphasize structural background factors such as class, unemployment, gender, poverty, or education. As Katz argues, this structural level of analysis overlooks the subjective phenomenological feelings that accompany criminal behavior. We argue that this is a serious omission as it is precisely the search for thrill, risk, and intense excitement that can serve to motivate further acts of criminality.