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The purpose of this study is to examine the cost of the introduction of independent audit inspections in New Zealand.

The research is conducted using audit fee data from New Zealand and examines the overall impact of the reforms on the cost imposed on auditees.

The findings show that there was no general increase in audit fees but a significant increase in audit fees for small listed companies compared to audit fees for unlisted companies and large listed companies.

The practical implications of this study suggest that the introduction of independent inspections led to increased costs for some clients, particularly smaller listed companies, and that audit firms were able to pass on these costs to their clients. These results have important implications for policymakers and auditors alike.

This study provides new insights into the cost of the introduction of independent audit inspections, which have been the subject of ongoing criticisms and recommendations for improvement.

The purpose of this paper is to explore the influence of a physician’s prosocial behavior on a patient's choices in the online health community (OHC) context. Moreover, the authors explore how such effects differ across different online word-of-mouth (WOM) and professional titles.

Guided by the motivation, opportunity and ability (MOA) framework, this paper develops hypotheses and an econometric model. Then this paper used spline regression to test hypotheses on 6,204 physicians at The Good Doctor (www.Haodf.com), which is one of the largest Chinese OHCs. The authors conducted the propensity score matching and difference-in-difference method (PSM-DID) to address the concern about the bias caused by possible endogeneity concerns.

The authors’ results show that a physician’s prosocial behavior improves a patient's choice only when the strength of a physician’s prosocial behavior is below the tipping point. In addition, the influence of a physician’s prosocial behavior is heterogeneous for physicians with different online WOM and professional titles. For physicians with higher online WOM, the effect of a physician's prosocial behaviors on a patient's choice is positive, while for physicians with lower online WOM, a physician’s prosocial behavior has no impact on a patient’s choice. For physicians with higher professional titles, the quantity of a physician’s prosocial behavior has a positive impact on a patient’s choice, while for physicians with lower professional titles the quality of a physician’s prosocial behavior has a positive impact on a patient’s choice.

This study contributes new knowledge and provides new perspectives to study a patient's choice by addressing the importance of physician's prosocial behavior. With the effort of explicitly explaining the complex mechanisms, this study encourages physicians' engagement in a physician’s prosocial behavior and gives some implications on how to perform the behaviors strategically.

This paper aims to present new evidence from the Cambridge Study in Delinquent Development (CSDD) showing the extent to which obstetric (e.g. abnormal birth weight, confinement at birth, severe abnormality of pregnancy, etc.) and early childhood and family factors (illegitimate child, unwanted conception, family overcrowding, etc.) have predictive effects on psychopathic traits measured later in life at age 48 years.

Data collected in the CSDD are analysed. This is a prospective longitudinal study of 411 London men from age 8 to age 61 years.

The results suggest that none of the obstetric problems were predictive of adult psychopathy. However, some other early childhood factors were significant. Unwanted conception (by the mother) was significantly associated with high psychopathy. The likelihood of being an unwanted child was higher when the mother was younger (19 years or less), and when the child was illegitimate. The poor health of the mother and living in an overcrowded family were also significant in predicting psychopathy in adulthood, as well as both psychopathic personality (F1) and psychopathic behaviour (F2).

These findings suggest the influence of very early emotional tensions and problematic social background in predicting psychopathic traits in adulthood (at age 48 years). They also emphasise the importance of investigating further the very early roots of psychopathic traits.

The authors aim to contribute to the understanding of the enduring underrepresentation of women in the IT industry by analysing media discourse triggered by a campaign intended to encourage women to join the IT industry.

Internet media coverage of the Little Miss Geek campaign in the UK was analysed as qualitative data to reveal systematic and coherent patterns contributing to the social construction of the role of women with respect to the IT industry and IT employment.

While ostensibly supporting women's empowerment, the discourse framed women's participation in the IT industry as difficult to achieve, focused on women's presumed “feminine” essential features (thus, effectively implying that they are less suitable for IT employment than men), and tasked women with overcoming the barrier via individual efforts (thus, implicitly blaming them for the imbalance). In these ways, the discourse worked against the broader aims of the campaign.

Campaigns and organisations that promote women's participation should work to establish new frames, rather than allowing the discourse to be shaped by the established frames.

The authors interpret the framing in the discourse using Bourdieu's perspective on symbolic power: the symbolic power behind the existing patriarchal order expressed itself via framing, thus contributing to the maintenance of that order. By demonstrating the relevance of Bourdieu's symbolic power, the authors offer a novel understanding of how underrepresentation of women in the IT sector is produced and maintained.