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The purpose of this paper is to examine the relationship between athletic participation and the acceptance of rape myths in an effort to further identify cultural and social institutions that may contribute to adherence to and glorification of rape culture.

A random sample of 685 first semester, university freshmen were surveyed about their high school sports participation and levels of rape myth acceptance (RMA). Linear regression models were estimated to examine the relationships between participation in sports, the type of sport participation and the acceptance of rape myths.

Those involved in athletics, generally, and those involved in team sports are more accepting of rape myths than are their counterparts. These results hold true for the full sample and for males and females, when examined separately. Participation in contact sports was not significantly predictive of RMA.

Athletics may provide a culture that is particularly prone to a belief in rape myths, which jeopardizes the integrity of collegiate sports. Policies should focus on changing offender behavior not victim behavior to create safer and more inclusive communities. Educating youth about the nature of rape myths and providing them with skills to resist such thinking is paramount. Focused programs and training could reduce the likelihood of accepting rape myths and, in turn, may make high school and college campuses safer.

This paper contributes to prior research by examining a sample of first semester university freshmen about their high school athletic participation and RMA. This research not only minimizes the effects of college level influences but also distinguishes between different forms of athletic involvement.

In this paper, the authors examine auditor upward feedback, which provides a unique opportunity for staff auditors to exercise their voice within an audit firm. Upward feedback can improve employee perceptions of fairness and justice while mitigating feelings of burnout and turnover intentions, thus enhancing audit quality. However, it is unclear which circumstances improve the likelihood that auditors will use their voice and give feedback to superiors. The purpose of this study is to investigate contextual factors that impact the likelihood that auditors will provide upward feedback.

Using a 2 × 2 + 2 experiment with staff auditors, the authors test the likelihood of giving feedback when presented with different feedback systems (electronic anonymous, face-to-face or no opportunity) and experiences with managers (favorable or unfavorable).

The authors find that, while feedback type alone does not change the likelihood of auditors providing upward feedback, auditors are more likely to provide feedback after a favorable manager experience than an unfavorable one. The likelihood of providing feedback after an unfavorable experience is higher, however, when the feedback type is electronic and anonymous as opposed to face-to-face. Additional analyses illustrate strong relationships between manager experience, feedback type and procedural justice, which significantly influence the turnover intentions of staff auditors.

To the best of the authors’ knowledge, the authors are the first to examine the value of subordinates’ upward feedback on firm outcomes, including burnout and turnover intention.

This study aims to investigate disclosure of asbestos-related liabilities in corporate accounts and counter-accounts to examine whether and how accounting contributes to corporate accountability for asbestos-contaminated products.

This study uses the Goffmanesque perspective on impression management to examine instances of concealed asbestos-related liabilities in corporate accounts vis-à-vis the revealing of such liabilities in counter-accounts.

The findings show counter-accounts provide significant information on liabilities originating from the exposure of employees and consumers to asbestos. By contrast, the malleability of accounting tools enables companies to eschew accounting disclosures. While the frontstage positive performance of companies served an impression management role, their backstage concealing actions enabled companies to cover up asbestos-related liabilities. These companies used three categories of mechanisms to avoid disclosure of asbestos-related liabilities: concealing via a “cloak of competence”, impression management via epistemic work and a silent strategy of concealment frontstage with strategic reorganisation backstage.

This study has policy relevance as regulators need to consider the limits of corporate disclosures as an accountability tool. The findings may also initiate academic and practitioner conversations about accounting standards for long-term liabilities.

This study highlights the strategies companies use both frontstage and backstage to avoid disclosing asbestos-related liabilities. Through analysis of accounts and counter-accounts, this study identifies the limits of accounting as an accountability tool regarding asbestos-induced diseases and deaths.