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11 – 20 of 193“At the core of business success there is something more fundamental than the theories found in business schools, management books, and consulting reports. That something is…
Morina D. Rennie, Lori S. Kopp and W. Morley Lemon
Independence is the cornerstone of the auditing profession. Even so, it is often assumed that acquiescing to the audit client when a disagreement occurs is more beneficial to the…
Abstract
Independence is the cornerstone of the auditing profession. Even so, it is often assumed that acquiescing to the audit client when a disagreement occurs is more beneficial to the auditor-client relationship than asserting one’s independence (e.g., see Wang & Tuttle, 2009). We look more closely at the issue in the context of auditor-client management disagreements as recalled by experienced auditors.
We find that for most disagreements in which the auditor did not make any concession at all, the auditor-client relationship was either unaffected or strengthened. We find that a client’s use of pressure tactics did not appear to influence whether or not the auditor made a concession, but that a client’s use of pressure tactics, was associated with damage to the auditor-client relationship. The importance of the issue causing a disagreement was positively associated with the likelihood of the auditor staying with his/her initial position.
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Carrie Anna Courtad and Jeffrey P. Bakken
In other words, LD can affect the way in which a person takes in, remembers, understands, and expresses information. Typically, a person with LD is of average intelligence, based…
Abstract
In other words, LD can affect the way in which a person takes in, remembers, understands, and expresses information. Typically, a person with LD is of average intelligence, based on his/her intelligence quotient (IQ); however his/her academic performance is different from how they should be able to perform. People with LD are intelligent and have abilities to learn despite difficulties in processing information; however, they require specialized interventions in home, school, community, and workplace settings, appropriate to their individual strengths and needs, including but not limited to (a) specific skill instruction, (b) the development of compensatory strategies, (c) the development of self-advocacy skills, and (d) appropriate accommodation. Typically, a student with mild LD, who is identified and provided learning-disabilities instruction, can enhance his/her academic achievement, however, a student with undetected LD can struggle with low grades, low self-esteem, a loss of interest in higher education, and later reduced employment opportunities as an adult (Burkhardt, Obiakor, & Rotatori, 2004).
In Canada, food insecurity is characterized by the consumption of low quantity or low-quality foods, worrying about food supply and/or acquiring foods in socially unacceptable…
Abstract
In Canada, food insecurity is characterized by the consumption of low quantity or low-quality foods, worrying about food supply and/or acquiring foods in socially unacceptable ways, such as begging or scavenging. As of 2012, approximately 15.2% of Ontario, Canada, children are living in food insecure households, a prevalence which has remained steady since 2005. This is particularly concerning when considering that school-aged children are a population whose growth and developing is sensitive to nutritional stress, and the experience of childhood food insecurity is highly associated with the development of adverse physical, mental and learning outcomes. This study aims at establishing the relationship between food insecurity and Education Quality and Accountability Office (EQAO) standardized test scores in order to highlight the incompatibility of the EQAO's reliance on test outcomes in determining Ontarian school's accountability, specifically for those with a high prevalence of food insecurity.
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This chapter uses the historian’s method of micro-history to rethink the significance of the Supreme Court decision Muller v. Oregon (1908). Muller is typically considered a labor…
Abstract
This chapter uses the historian’s method of micro-history to rethink the significance of the Supreme Court decision Muller v. Oregon (1908). Muller is typically considered a labor law decision permitting the regulation of women’s work hours. However, this chapter argues that through particular attention to the specific context in which the labor dispute took place – the laundry industry in Portland, Oregon – the Muller decision and underlying conflict should be understood as not only about sex-based labor rights but also about how the labor of laundry specifically involved race-based discrimination. This chapter investigates the most important conflicts behind the Muller decision, namely the entangled histories of white laundresses’ labor and labor activism in Portland, as well as the labor of their competitors – Chinese laundrymen. In so doing, this chapter offers an intersectional reading of Muller that incorporates regulations on Chinese laundries and places the decision in conversation with a long line of anti-Chinese laundry legislation on the West Coast, including that at issue in Yick Wo v. Hopkins (1886).
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Cătălin Nicolae Albu, Nadia Albu and David Alexander
The purpose of this chapter is to examine the transfer of a concept issued in one culture to a different setting, featuring different characteristics from the one in which the…
Abstract
Purpose
The purpose of this chapter is to examine the transfer of a concept issued in one culture to a different setting, featuring different characteristics from the one in which the concept appeared.
Methodology/approach
Secondary data have been collected by analysing accounting regulations issued after the fall of communism with respect to true and fair view (TFV). Primary data have been collected by conducting eleven semi-structured interviews with representatives of major actors involved in the process of financial reporting. We have further developed and tested two research propositions.
Findings
We find that the perception of TFV in Romania depends firstly on the category of actors. Second, we find that merely including a rule or a concept in the regulations of a certain setting does not automatically mean that they will be applied de facto consistently with their original meaning, issued from a different setting.
Implications
We conclude that concept intertranslatability cannot be assumed under the circumstances investigated in our chapter, with immediate implications for other cases presupposing that concept transfer works, such as International Financial Reporting Standards (IFRS).
Research limitations
The small number of interviews we have conducted may be viewed as a limitation of our study; however, special care was exercised when choosing interviewees, and they are key persons within their organizations, or representative of all the interested parties in the process of financial reporting in Romania.
Originality/value
We contribute to an increasing literature on accounting harmonization and applicability of global standards and concepts in local contexts.
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