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1 – 5 of 5Eric D. Bostwick, Morris H. Stocks and W. Mark Wilder
This study investigates whether or not accounting and legal decision-makers at publicly traded US firms exhibit a professional affiliation bias with respect to their selection of…
Abstract
This study investigates whether or not accounting and legal decision-makers at publicly traded US firms exhibit a professional affiliation bias with respect to their selection of business service providers. Executives at NYSE or NASDAQ firms who were affiliated with the accounting profession, the legal profession, or neither profession indicated their likelihood of using one of three randomly assigned types of firms (i.e., a CPA firm, a law firm, or a firm with both CPA and attorney partners) to provide five selected business services. The five business services represent the range of accounting and legal services that firms often outsource: audit, tax representation, mergers and acquisitions, trade regulation/interstate commerce, and litigation. We find that executive level decision-makers at publicly traded US firms do exhibit a professional affiliation bias in the selection of business service providers and that this professional affiliation bias is stronger in attorneys than in CPAs. The fact that all respondents were NYSE or NASDAQ executives, rather than students or another surrogate population, provides additional relevance and generalizability to our findings. Identifying this bias can help executives avoid suboptimal initial selection decisions and/or inaccurate performance evaluations of external business service providers.
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Caroline Wolski, Kathryn Freeman Anderson and Simone Rambotti
Since the development of the COVID-19 vaccinations, questions surrounding race have been prominent in the literature on vaccine uptake. Early in the vaccine rollout, public health…
Abstract
Purpose
Since the development of the COVID-19 vaccinations, questions surrounding race have been prominent in the literature on vaccine uptake. Early in the vaccine rollout, public health officials were concerned with the relatively lower rates of uptake among certain racial/ethnic minority groups. We suggest that this may also be patterned by racial/ethnic residential segregation, which previous work has demonstrated to be an important factor for both health and access to health care.
Methodology/Approach
In this study, we examine county-level vaccination rates, racial/ethnic composition, and residential segregation across the U.S. We compile data from several sources, including the American Community Survey (ACS) and Centers for Disease Control (CDC) measured at the county level.
Findings
We find that just looking at the associations between racial/ethnic composition and vaccination rates, both percent Black and percent White are significant and negative, meaning that higher percentages of these groups in a county are associated with lower vaccination rates, whereas the opposite is the case for percent Latino. When we factor in segregation, as measured by the index of dissimilarity, the patterns change somewhat. Dissimilarity itself was not significant in the models across all groups, but when interacted with race/ethnic composition, it moderates the association. For both percent Black and percent White, the interaction with the Black-White dissimilarity index is significant and negative, meaning that it deepens the negative association between composition and the vaccination rate.
Research limitations/implications
The analysis is only limited to county-level measures of racial/ethnic composition and vaccination rates, so we are unable to see at the individual-level who is getting vaccinated.
Originality/Value of Paper
We find that segregation moderates the association between racial/ethnic composition and vaccination rates, suggesting that local race relations in a county helps contextualize the compositional effects of race/ethnicity.
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The purpose of this paper was to examine the robustness of the findings on educational advantage among sexual minority men.
Abstract
Purpose
The purpose of this paper was to examine the robustness of the findings on educational advantage among sexual minority men.
Methodology/approach
Using nationally representative data (AddHealth) and controlling for other predictors of academic attainment, we examine the educational attainment of sexual minority males by using hierarchical regression and logistical regression for two measures of sexual identity.
Findings
We find robust differences in educational attainment across analyses and sexual orientation constructs. Our results show sexual minority identity predicts up to a year more of education for male respondents and consistently reporting male homosexuals have an even greater advantage, more than one and a half years, compared to inconsistent responders.
Originality/value
Our results extend previous research on educational outcomes for nonheterosexual adolescents, suggesting there are sustained differences in long-term educational outcomes for nonheterosexual adults and supporting earlier analyses of the AddHealth survey data. This study contributes to the existing literature by examining educational attainment as measured by continuous years and cut-points, using two measures of sexual orientation, providing estimates for all Wave 4 sexual minority identities (i.e., not collapsing any sexual minority category), and controlling for adolescent school geography and type. Moreover, we find early identification of sexual orientation and stability of sexual orientation may be an important source of variation in identifying LGBTQ adolescents who are at greater academic risk or who may benefit from increased social support.
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