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The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and ideology of the FTC’s leaders, developments in the field of economics, and the tenor of the times. The over-riding current role is to provide well considered, unbiased economic advice regarding antitrust and consumer protection law enforcement cases to the legal staff and the Commission. The second role, which long ago was primary, is to provide reports on investigations of various industries to the public and public officials. This role was more recently called research or “policy R&D”. A third role is to advocate for competition and markets both domestically and internationally. As a practical matter, the provision of economic advice to the FTC and to the legal staff has required that the economists wear “two hats,” helping the legal staff investigate cases and provide evidence to support law enforcement cases while also providing advice to the legal bureaus and to the Commission on which cases to pursue (thus providing “a second set of eyes” to evaluate cases). There is sometimes a tension in those functions because building a case is not the same as evaluating a case. Economists and the Bureau of Economics have provided such services to the FTC for over 100 years proving that a sub-organization can survive while playing roles that sometimes conflict. Such a life is not, however, always easy or fun.

This paper aims to understand the impact of big data on the UAE audit profession. Mainly exploring whether the emergence of big data threatens the reliability of audit standards and whether audit standards need to be improved. Also, exploring the impact of big data on the collection of audit evidence.

Semistructured interviews were used to collect data, mainly targeting the audit-related workers of the Big Four and Non-Big Four audit firms in the UAE. Thematic analysis is adopted to analyze the original data, and the main factors affecting the audit standard and audit evidence collection.

This study found that the reliability of audit standards and the way audit evidence is collected can be affected by big data. It concludes that audit standards need to be improved and strengthened to include detailed essential elements associated with big data to ensure audit reliability, legitimacy and regularity. The results also identify the impact of big data on audit evidence in terms of adequacy, appropriateness, authenticity, consistency and reliability, as well as the impact on the validity and completeness of evidence collection. The research highlights the importance of big data skills and knowledge education, the contribution and challenges of big data to auditing, and the use of big data in future auditing.

This research provides specific empirical evidence from both Big Four and Non-Big Four audit firms in the UAE, which is lacking in the literature on the use of big data technology by auditors to assist audit works in UAE. It may serve as a reference for other researchers or those interested in relevant research.

This paper aims to elucidate the responsiveness of China’s judicial system in addressing the challenges of identifying online illegal fund-raising crimes that have emerged in recent years. This study systematically evaluates the efficacy and potential pitfalls of legal guidelines contained in judicial interpretations, such as holistic determination, sampling verification and presumption of the nature of funds. In addition, the research endeavors to propose pertinent recommendations for refining the existing judicial rules.

This research mainly uses a doctrinal methodology, focusing on the principal judicial interpretations formulated by the Supreme People’s Court and other central judicial entities in China. The scope encompasses the realm of online illegal fund-raising crimes as well as other cybercrimes. The analytical framework involves a comprehensive examination of these authoritative judicial documents, coupled with a theoretical and critical analysis of relevant academic materials.

This research underscores that while judicial interpretations serve as an effective legal strategy to confront the challenges posed by online illegal fund-raising crimes, their implementation introduces a nuanced landscape. These legal guidelines, often emanating from diverse judicial departments and tackling specific issues, carry the inherent risk of giving rise to new complexities and fostering inconsistency. Judicial authorities shall exercise prudence in both the formulation and application of these guidelines, ensuring their harmonization with existing legal norms and fundamental legal principles.

This research constitutes a critical and comprehensive examination of judicial interpretations in China pertaining to online illegal fund-raising crimes. It offers valuable insights into the country’s judicial interpretation system and its legal responses to financial crimes. The paper serves as a valuable resource for academics, law enforcement professionals, policymakers, legislators and researchers.

Purpose: The authors attempt to capture new forensic science students’ pre-conceptions of the field and their assessment of competencies. Methodology: The authors surveyed students at a Historically Black College and University and a Primarily White Institution on their viewership of crime and forensic TV shows and measured their competencies in a range of forensic science skills at the start and end of the semester, along with having students capture errors and evidence from an episode of CSI Las Vegas. Findings: Students who were viewers of crime series with and without prior forensics coursework over evaluated their level of preparedness at the start of the semester, often ranking themselves as moderately or well prepared in blood spatter analysis, fingerprinting, bodily fluid, and hair/fiber collection. Research limitations: The authors relied on a convenience sample of forensic science courses, and their comparison of student learning was disrupted by COVID-19. Originality: The authors examine student concerns with working at crime scenes and reflections on their abilities to succeed in the field. The authors discuss the need for incorporating media literacy, content warnings, and emotional socialization and professional development into forensic science curricula to better equip and prepare students for careers as crime scene investigators and forensic analysts.

The purpose of this study is to develop a taxonomy of the major factors that influence auditors' selection and assessment of evidential cues. A discussion of how future research can help extend the taxonomy is also offered.

A literature review of prior research on auditors' utilization of evidential cues is introduced, followed by a summary taxonomy of the variables influencing this decision. Then, an exploration of future research directions is introduced.

A four‐category taxonomy is designed. Auditors' decision to incorporate a certain piece of evidence is a function of one or more categories of factors: individual, environmental, task related, or related to the nature of the cues. With its emphasis on audit quality, and thus on enhanced evidence gathering, the Sarbanes‐Oxley Act (SOX) has the potential to alter and/or expand the structure of the proposed taxonomy.

The taxonomy is based mainly on prior research in accounting and auditing. Incorporating other research on evidence selection and utilization from human behavior and human psychology may enhance the model.

The paper integrates into a model a large body of research on evidential cue selection and use in auditing. The taxonomy is a convenient starting point for researchers attempting to locate prior research in this area. Additionally, the taxonomy is an important guideline for audit partners and managers when planning an audit for two reasons. First, it sheds the light on many variables audit partners and managers need to consider when assigning audit tasks to audit team members with various levels of expertise. Second, it explores the impact of the SOX on current evidence collection practices in auditing.

This study advances our knowledge about the effectiveness of body-worn cameras (BWCs) through exploring the perceptions of English police officers in three principal areas: positive perceptions, negative perceptions and evidence-focussed perceptions. In doing so, the purpose of this paper is to shed new light on the democratising process in the habitus of policing.

This study presents a novel data set that evaluates the introduction of BWC to police officers in the East Midlands area of England. The authors conducted an extensive survey to explore the perceptions of 162 police officers about the BWCs. The authors examined the empirical data using Stata within the theoretical framework of Pierre Bourdieu concerning the concept of habitus.

The authors have found that most police officers perceive that BWCs have a positive impact on policing practices and evidence collection. The positive perceptions and evidence-focussed perceptions increase the importance of BWCs; however, there are also negative perceptions regarding effective policing, administrative functionality and establishing a better relationship with the community. The authors argued that all three areas: positive perceptions, negative perceptions and evidence-focussed perceptions play a stimulating role to democratise the habitus of policing. On the other hand, BWCs do not guarantee the consolidation of democratic principles in the habitus of policing because of the authority of police to decide when, where and how to use BWCs.

The research is limited to the perceptions of 162 police officers in East Midlands before they actually started using it. A future study to analyse their real-life experiences after using the BWCs may help us to compare their perceptions before using it with real-life experiences after BWCs are used. In addition, a comparative approach between countries in future research will help to explain the role of technological applications in different social geographies and legal systems.

This study offers new insights about the perceptions of police on BWCs before they started using them. The authors introduce the democratic habitus of policing as an innovative concept and explored power dynamics in the habitus of policing through BWCs. The findings provide a strong empirical contribution to determine the conditions of democratic habitus of policing. In doing so, this study develops our theoretical knowledge about the habitus concept in sociology by employing BWCs in policing activities.

The point of departure for this viewpoint paper is the current development in which landscape architects are working towards achieving the United Nations sustainable development goals and the associated cross-cutting pledge “Leave No One Behind”. The sustainable development goals 3 and 11 can be achieved through landscape projects that are inclusive and health promoting, and the authors argue that an evidence-based design process is needed to ensure that project designs deliver what they promise. However, most landscape architects are not trained in evidence-based design and are therefore unsure of what can be used as evidence. A further challenge is the lack of relevant and applicable research evidence for design processes.

The authors present a process model for evidence-based health design in landscape architecture as an overall framework on which the authors base their arguments. The model includes four topics of evidence: target group, human health, environment and use of nature. For each topic, the authors present their view on what may be considered as evidence and where it can be found or generated. The study view is supported by a detailed presentation of where and how evidence was found and generated in a design project for an accessible and health-promoting forest trail for people with mobility disabilities.

The authors suggest a broad definition of evidence, and that the design process should draw on evidence from relevant research and practice disciplines. Evidence can be found in multiple sources, for example, scientific articles, theoretical works and design guidelines. It can also be generated by landscape architects themselves, for example, through landscape analyses and stakeholder workshops. The evidence should guide and support the landscape architect and not dictate the design process.

The authors hope that the knowledge provided on the evidence-based health design process and on where to collect or how to generate evidence may inspire landscape architects in their future health design projects.

People with mobility disabilities face many health challenges and should potentially be able to benefit from visiting green spaces. The authors hope that the knowledge provided on the evidence-based health design process and on where to collect or how to generate evidence may inspire landscape architects in their future health design projects.

Sexual assault investigations present uniquely challenging circumstances to detectives, and a small proportion result in arrest. Improving sexual assault investigations requires expanding the evidence base to improve our understanding of how these investigations unfold and the factors associated with positive case outcomes, including the likelihood that an offender is arrested.

The authors abstracted data on 491 adult sexual assaults investigated by five large and midsized law enforcement agencies to describe the characteristics of sexual assault investigations and to explain the relationships between these characteristics and the likelihood that a suspect is arrested.

Overall, detectives move swiftly to investigate sexual assaults but tend to miss investigative opportunities that increase the likelihood of an arrest, like locating and processing the crime scene or pursuing interviews with key witnesses and leads. Sexual assaults typically lack physical evidence that can be used to identify and lead to an arrest of a suspected offender; when this evidence is present, the case is more likely to result in an arrest. Delayed reporting of the crime to law enforcement decreases the likelihood of a suspect being arrested, but the mechanisms are unclear.

Few studies have used a detailed data abstraction process for a large sample of cases from multiple law enforcement agencies to understand sexual assault investigations and their case outcomes. The results can improve practitioners' and researchers' understanding of sexual assault investigations, including those factors that increase the likelihood of a suspect's arrest.

When using embedded, student-centered assessment tools for maker education, understanding the characteristics of a body of evidence can help teachers guide the assessment process. This study aims to examine assessment artifacts from a makerspace program and present a set of qualities that emerged, which researchers and maker educators can use to evaluate the quality of evidence before interpreting it and making claims about student learning.

This study used the interpretive analysis approach to identify salient qualities in a body of evidence of maker learning. Data sources included student assessment artifacts, researchers’ analytic memos, notes on the coding and analysis process, background stories and field observations.

The study found that the assessment artifacts generated by students aligned with the maker-related target skills. A set of qualities was produced that can be used to describe the strength of a body of evidence and help determine whether it is appropriate to be used in the meaning making phase.

The qualities identified in this study can be directly incorporated into the embedded assessment toolkit to provide feedback on the strength of evidence for learning in makerspaces.

Assessment methods for maker education are nascent, and ways to describe the quality of a student-generated body of evidence have not yet been established. This study applies existing knowledge of embedded assessment and reflective practice toward the creation of a new way of assessing skills that are difficult to measure.

This study aims to examine the effect of audit client’s use of blockchain (BC) on auditing accounting estimates (AEs), especially the inherent risk (IR), control risk (CR) and collection of audit evidence.

The study used a questionnaire to collect data for a sample of 249 auditors. A partial least squares method is used to test the hypotheses.

The results showed positive relationship between audit client’s use of BC and both IR and CR when auditing AEs. The results also showed the BC improves the collection of sufficient and appropriate audit evidence when auditing AEs.

This study did not address all the risks associated with auditing AEs, including fraud, detection, sampling and nonsampling risks, and the procedures and tests for auditing AEs.

There are several implications of this research, including that it informs the revision of auditing standards and guidelines to correspond with successive technological changes, which subsequently clarify the roles and responsibilities of auditors, and the study findings will also cause changes to the design and form of audit procedures so as to obtain sufficient and appropriate audit evidence.

To the best of the authors’ knowledge, this study is considered the first of its kind that deals with the effects of audit client’s use of BC on audit AEs in the Middle East and North Africa region. This study also presented different sets of measures as proxies for measuring IR, CR and AE.