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This paper reviews key aspects of the regulatory response in the UK and the USA to the apparent crisis of confidence in auditing stimulated by Enron and other recent corporate scandals. Drawing on a consideration of the nature of the market for auditing services and the regulatory and corporate governance structures in which auditing is embedded, the paper argues that the bulk of recent regulatory attention appears to have been on matters of auditor independence rather than auditor competence. Such a focus is seen to have parallels with former ‘crisis’ eras in the auditing arena, while the analysis presented also raises questions about the status of the auditing function within accounting firms and the capacity of regulatory reform to deliver a fundamentally enhanced auditing function. The paper concludes by stressing the importance of making more transparent what is being done in the name of auditing and audit regulation.

The visualization of ranking information in global public policy is moving away from traditional “league table” formats and toward dashboards and interactive data displays. This paper explores the rhetoric underpinning the visualization of ranking information in such interactive formats, the purpose of which is to encourage country participation in reporting on the Sustainable Development Goals. The paper unpacks the strategies that the visualization experts adopt in the measurement of global poverty and wellbeing, focusing on a variety of interactive ranking visualizations produced by the OECD, the World Bank, the Gates Foundation and the ‘Our World in Data’ group at the University of Oxford. Building on visual and discourse analysis, the study details how the politically and ethically sensitive nature of global public policy, coupled with the pressures for “decolonizing” development, influence how rankings are visualized. The study makes two contributions to the literature on rankings. First, it details the move away from league table formats toward multivocal interactive layouts that seek to mitigate the competitive and potentially dysfunctional pressures of the display of “winners and losers.” Second, it theorizes ranking visualizations in global public policy as “alignment devices” that entice country buy-in and seek to align actors around common global agendas.

The experimental parliamentary subsidy on knights' fees and freehold incomes from lands and rents of 1431 was the only English direct lay tax of the Middle Ages which broke down. As such, this subsidy has a clear historiographical significance, yet previous scholars have tended to overlook it on the grounds that parliament's annulment act of 1432 mandated the destruction of all fiscal administrative evidence. Many county assessments from 1431–1432 do, however, survive and are examined for the first time in this article as part of a detailed assessment of the fiscal and administrative context of the knights' fees and incomes tax. This impost constituted a royal response to excess expenditures associated with Henry VI's “Coronation Expedition” of 1429–1431, the scale of which marked a decisive break from the fiscal-military strategy of the 1420s. Widespread confusion regarding whether taxpayers ought to pay the feudal or the non-feudal component of the 1431 subsidy characterized its botched administration. Industrial scale under-assessment, moreover, emerged as a serious problem. Officials' attempts to provide a measure of fiscal compensation by unlawfully double-assessing many taxpayers served to increase administrative confusion and resulted in parliament's annulment act of 1432. This had serious consequences for the crown's finances, since the regime was saddled with budgetary and debt problems which would ultimately undermine the solvency of the Lancastrian state.

In this paper, we review the literature on hierarchical team decision making — teams in which a formal leader makes decisions based upon the input from a staff or subordinates or other informed parties. We structure our review around the Multilevel Theory of team decision making (Hollenbeck et al., 1995), integrating the disparate works within this literature. We then provide recommendations to practitioners interested in building, maintaining, and maximizing the effectiveness of hierarchical teams. Finally, we conclude by addressing weaknesses of the literature to date and avenues for future research.

In this chapter we examine various human resource management (HRM) implications involved in the leadership of fluid teams. Leadership of fluid teams, which are distinguished by their dynamic composition, requires consideration of issues that may not be as pertinent for stable teams. In particular, we focus on the concept of familiarity. Composing and leading teams with members exhibiting varying degrees of familiarity with one another creates obstacles to effective and efficient functioning and may ultimately lead to poor performance. With this in mind, leaders must pay particular attention to issues of coordination, and composition such that a broad range of generalizable teamwork skills exists within the team. Within this chapter, we explain the concepts of fluid teams, team leadership within fluid teams, and other relevant concepts related to the formation of familiarity. Next, we thoroughly review extant empirical and theoretical research within these areas. We identify areas of correspondence among the various concepts and findings of the reviewed studies and generate an integrated model of fluid team leadership. To conclude, we highlight the distinct HRM implications associated with the use, and leadership, of fluid teams.

The application of physiological methods to the study of psychological phenomena has garnered considerable interest in recent years. These methods have proved especially useful to the study of emotions, since evidence suggests that validly measuring a person’s emotional state using traditional, psychometric methods such as surveys or observation is considerably more difficult than once thought. The present chapter reviews the challenges associated with measuring emotions from a purely psychological perspective, and suggests that the study of emotions in organizations can benefit from the use of physiological measurement to complement traditional assessment methods. We review more established approaches to physiological measurement, including those related to hormone secretion, cardiovascular activity, and skin conductance. We then highlight somewhat more recent attempts to use neurological scanning. A theme of this chapter is that both psychological and physiological measures are relevant to understanding and assessing emotions in organizations. Accordingly, we propose a multi-method approach involving both types of assessment. Finally, we discuss the practical and ethical implications of employing various forms of physiological measurement in the study of emotions, specifically in the context of organizations.

Emotions and affect continue to garner widespread interest in the organizational sciences, and psychometric instruments tend to be the most often utilized method of assessing emotional phenomena in the workplace. However, psychometric questionnaires/surveys suffer from various shortcomings in that they may not adequately capture the underlying emotional experiences of individuals for various reasons (such as social desirability, lack of awareness, political posturing, and so forth). Neuroscience approaches allow researchers to directly assess the underlying neural activity that is occurring inside individuals’ brains. Accordingly, neuroscience can help researchers to overcome some of the limitations of surveys, thus allowing for both broader conceptualization and measurement. We briefly discuss the various neuroscience methodologies that can be used to help researchers gain insight into how individuals in the workplace experience emotions. Our discussion targets emotional contagion and emotional regulation as two areas that could especially benefit from utilizing a neuroscientific approach. We end the chapter with a consideration of practical implications.