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This paper’s objective is to provide a systematic literature review of the contextual factors affecting downward communication from supervisors to subordinates in the audit environment. In addition, this review identifies emerging research themes and directions for future research.

I accomplish this review’s objectives by leveraging communication literature to establish a framework to identify and synthesize contextual factors affecting downward communication in the audit environment. The review identifies 50 published articles in the last 20 years from leading accounting and auditing journals.

This study consolidates research findings on downward communication under two primary contextual factors: (1) message and (2) channel. Findings indicate that empirical research examining communication in audit is fragmented and limited. Studies examining the message focus heavily on its content and treatment in the areas of feedback, nonverbal cues, and fraud brainstorming, and a handful of additional studies examine the effectiveness of the channel in these areas. Additional research is needed to understand a broader set of supervisor–subordinate communication practices, including those that are computer-mediated, and their effect on subordinate auditors’ judgments and behaviors in the contemporary audit environment.

Much of the audit literature examining communication to date is topic-versus construct-based, making it difficult to see how the research findings relate to one another. This review is the first to synthesize the literature to provide academics recommendations for a way forward, and inform practitioners of communication practices whereby supervisors can be trained to improve audit quality.

It would not be amiss to begin by considering definitions. “Co‐operation” is understood to be the means of making existing resources available to other libraries and organisations, thereby improving services. The interlending of printed materials between libraries is but one form. More specialised co‐operative effort is reflected in schemes such as SINTO, HULTIS and LADSIRLAC which involve the maintenance of adequate subject coverage within an area, and the means whereby librarians can meet to discuss and solve common problems. In its fullest sense, however, co‐operation has come to mean more than just a method of making existing resources available to the widest number of people; it has come to include the means whereby libraries (and other organisations) can work together towards new objectives which they might be unable to reach on their own. As Dr. Jefferson says in Library co‐operation:—

THE Reference Department of Paisley Central Library today occupies the room which was the original Public Library built in 1870 and opened to the public in April 1871. Since that date two extensions to the building have taken place. The first, in 1882, provided a separate room for both Reference and Lending libraries; the second, opened in 1938, provided a new Children's Department. Together with the original cost of the building, these extensions were entirely financed by Sir Peter Coats, James Coats of Auchendrane and Daniel Coats respectively. The people of Paisley indeed owe much to this one family, whose generosity was great. They not only provided the capital required but continued to donate many useful and often extremely valuable works of reference over the many years that followed. In 1975 Paisley Library was incorporated in the new Renfrew District library service.

This article discusses the nature of the notion of ‘risk’ in late modern society and the community safety discourse that has resulted. The present agenda tends not to take account of the infinite variability of the notion of community and thus, the difficulty in replicating initiatives. The author argues that a ‘taxonomy of protection’ provides a more fruitful analytical tool. The approach to community safety in other European countries treats the notion as a public good and a similar approach in the United Kingdom, it is argued, may result in different ways of thinking.

This article seeks to look at the police officer on patrol. It aims to explore three categories of work undertaken during periods of un‐tasked patrol where officers can self‐direct their work.

Informed by empirical data from an ethnographic study of front line community policing in Britain, the categories of work are illustrated through the profile(s) of officer(s) whose actions best support each style.

The coming together of officers with different skills and the propensity to undertake different types of police work can broaden the community policing philosophy as well as the practice itself. While an expansive policing mandate can be used to justify and explain the pursuit of preferential areas of police work by the patrolling officer, findings also uncover evidence of the persistence of police practices and attitudes that alienate certain community groups.

Given the sustained popularity of localized policing models, further ethnographies are needed to broaden the analysis of patrol work particularly as additional research of this kind conducted with different groups of officers may well reveal evidence of different patrol styles.

If the full potential of community policing is to be recognized then the police service needs to encourage front line officers to devise ways of learning about, making contact with, and working with, the diverse groups that comprise local communities. However, introducing new policies and working practices needs to be accompanied by attitudinal and behavioural change.

The paper presents a new and original set of patrolling styles of the police officer.

Traditional notions of culture have become unicorns: assumed creatures of the past, whose authenticity seems increasingly doubtful. It is required of us to rethink the boundaries of culture and social science; to develop our understanding of interdependency and instability in cultural life. In order to incorporate possible discourses, the practice of research must also change. This paper discusses some problems associated with ethnography in global cultures.

I begin by presenting a brief history of ethnography as a method for investigating unconceptualised groups. Following this, through reference to my own research, I argue that the foundations of this methodology can be developed to include the broad networks of influences extant in contemporary cultures. To this end, I consider a solution that poses the researcher as a locus of investigation from which the relationships that construct a culture may be collated and interpretations built.

The research account I have presented tackles this issue, synthesising introspection, thick inscription, and thick transcription, and moving the researcher through a multi‐vocal, iterative, non‐linear process. Historical, technological and ideological influences come into play to negotiate between possible realities. Ethnography may place these realities into their broader political, social and personal contexts and continue yielding data for the theorisation of contemporary cultures.

The paper reassesses the experience of global culture with reference to the global surfing scene. It provides a practical solution to research in such cultures, and highlights the importance of a networked approach in the construction of adequate theory.