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This paper aims to study Catholic Social Theory (CST) and its implications for economic development. From the early days of CST through the papacy of Benedict XVI, the Church has been consistent about the promise and limits of markets. Markets offer the necessary foundation for human flourishing – but they must be ordered toward the common good and they carry the potential for spiritual loss. Pope Francis has changed course from over a century of CST, with a markedly different view of business, labor and free markets.

This paper summarizes 130 years of CST regarding the economy and describes the turn Pope Francis takes from this tradition. This paper discusses economic theory and analyzes the importance of markets for economic development and assesses Pope Francis’ economics in light of this theory.

This paper discusses the findings that – despite what we assume to be good intentions – the economics of Pope Francis would condemn billions to poverty. Others (Whaples, 2017a) have discussed the economics of Pope Francis.

Others (Whaples, 2017a) have discussed the economics of Pope Francis. This paper finds, however, that most of the critiques are too gentle, and do not recognize the full deleterious impact of the application of the new teachings.

An examination of the retrieval from two databases which cover philosophical materials, Philosopher's Index and FRANCIS, revealed that each database retrieved unique relevant items. A philosopher is likely to get relevant ‘hits’ from Philosopher's Index. At the same time, one is likely to miss at least some relevant items if one searches only that database. Some items are included in only one of them, e.g. theses and special issues of journals appear only in FRANCIS. Philosopher's Index, containing the larger collection of philosophical materials, often requires a more restrictive search strategy in order to retrieve relevant items but not large numbers of irrelevant items. There were some ‘misses’ that seemed to be due to journals not being regularly or ever indexed, and some ‘misses’ due simply to indexer error. Among items missed by Philosopher's Index were items in recognizably important journals, items by important figures in the discipline, and important kinds of articles.

In this article we focus on two women, Catherine Francis (1836‐1916) and Dorothy Dolling (1897‐ 1967), whose lives traversed England, New Zealand and South Australia. At the beginning of this period the British Empire was expanding and New Zealand and South Australia had much in common. They were white settler societies, that is ‘forms of colonial society which had displaced indigenous peoples from their land’. We have organised the article chronologically so the first section commences with Catherine’s birth in England and early life in South Australia, where she mostly inhabited the world of the young ladies school, a transnational phenomenon. The next section investigates her career in New Zealand from 1878 where she led the Mount Cook Infant’s School in Wellington and became one of the colony’s first renowned women principals. We turn to Dorothy Dolling in the third section, describing her childhood and work as a university student and tutor in New Zealand and England. The final section of our article focuses on the ways in which both women have been represented in the national memories of Australia and New Zealand. In so doing, we show that understandings about nationhood are also transnational, and that writing about Francis and Dolling reflects the shifting relationships between the three countries in the twentieth century.

This paper revisits the Reynolds and Francis’ (2001) study via the use of a more current dataset, incorporation of improvements into the accrual model and the use of actual fee data vs estimates. Using the improved analyses, the purpose of this paper is to examine whether more conservative auditors’ reports on larger clients are still evident.

The paper follows Reynolds and Francis (2001) in using a regression model with White-adjusted t-statistics for the discretionary accrual model and a logistic model for going concern analysis. The most current discretionary accrual model is used to improve the original model, use actual fee data (not available previously), and add analyses using the two components of total fees (i.e. audit and non-audit fees).

As opposed to Reynolds and Francis (2001), the results show that the Big Five auditors are less conservative with higher-paying clients as they allow their clients to have more discretionary accruals. While Reynolds and Francis (2001) found that auditors are more likely to report going concern opinions for higher-paying clients, the results in this paper does not show any difference in the propensity of auditors to issue going concern opinions.

This study replicates Reynolds and Francis (2001) using more recent US data, applying the most recent discretionary accrual model, using the actual fee data, and adding analyses using total fees decomposition.

This study examines audit fee premiums from brand name, industry specialization, and industry leadership after the merger of two Big 6 audit firms, creating the Big 5 in 1998 in the Malaysian audit market. A sample of 679 companies listed at the main and second boards of Kuala Lumpur Stock Exchange (KLSE) are investigated for audit fee premiums. Industry specialization is determined on the basis of 20 per cent share of audit market calculated by the number of audited companies in the industry. Audit fee premiums are calculated based on the Simunic (1980) model of audit fees. Results show: that Big 5 audit firms obtain 65.4 per cent audit market share for all KLSE listed companies; that Big 5 audit firms earn higher audit fees than non‐Big 5; and that industry specialization does not generate audit fee premiums. The study finds evidence for audit fee premiums derived from industry market leadership. Results also reflect the competitiveness among Big 5 audit firms in the audit market especially following the merger of Big 6 audit firms.

The purpose of this paper is to investigate, experimentally and numerically, the pressure pulse characteristics and unsteady flow behavior in a Francis turbine runner for moderate flow heads. The pressure pulses in the runner blade passage were predicted numerically for both moderate and high heads. The calculations were used to partition the turbine operating regions and to clarify the various for the unsteady flow behavior, especially the blade channel vortex in the runner.

Experimental and numerical analyses of pressure pulse characteristics at moderate flow heads in a Francis turbine runner were then extended to high heads through numerical modeling with 3D unsteady numerical simulations performed for a number of operating conditions. The unsteady Reynolds‐averaged Navier‐Stokes equations with the k‐ω‐based shear stress transport turbulence model were used to model the unsteady flow within the entire flow passage of a Francis turbine.

The dominate frequency of the predicted pressure pulses at runner inlet agree with the experimental results in the head cover at moderate flow heads. The influence of the blade passing frequency causes the simulated peak‐to‐peak amplitudes in the runner inlet to be larger than in the head cover. The measured and predicted pressure pulses at different positions along the runner are comparable. At the most unstable operating condition of 0.5a₀ guide vane opening, the pressure pulses in the runner blade passage are due to the blade channel vortex and the rotor‐stator interference. The predictions show that the frequency of the blade channel vortex is relatively low and it changes with the operating conditions.

The paper describes a study which experimentally and numerically investigated the pressure pulses characteristics in a Francis turbine runner at moderate flow heads. The pulse characteristics and unsteady flow behavior due to the blade channel vortex in the runner at high heads were investigated numerically, with the turbine operating regions then partitioned to identify safe operating regions.

The purpose of this paper is to review the contribution made by auditing research over the last three decades to understandings of audit practice and to consider the implications for the future development of the discipline.

The approach takes the form of a literature review.

The paper challenges the extent of one's knowledge of audit practice, highlighting a variety of concerns with dominant research approaches/traditions and pin‐pointing a range of research questions and approaches which offer potentially rewarding insights of the audit practice arena.

The paper emphasises the scope for auditing researchers and practitioners to think differently about audit practice and to work collectively in pursuing advances in auditing knowledge and educational processes more generally.

The paper illustrates just how vibrant contemporary auditing research agendas can be when the focus is directly on understanding the practice of audit and the work of associated regulatory institutions. It argues that the development of the auditing research discipline has been hindered by desired attachments to so‐called notions of “scientific rigour” and a reluctance across significant parts of the discipline to undertake (or even acknowledge) research of a more “qualitative” or “critical” dimension.

Ireland is viewed as the shining base for Catholicism. That image is shattered as survivors revealed the abuse in the Magdalene Laundries and Mother and Baby Homes, and sexual abuse by priests. This study aims to examine image repair efforts by the Pope during his August 2018 visit.

Examined against the Letter of His Holiness released days earlier, this study evaluates all the Pope's speeches during his visit to Ireland using the image repair theory (Benoit and Pang, 2008) as its theoretical lens.

Pope Francis used the evasion of responsibility strategy to address the Magdalene Laundries and Mother and Baby Homes scandal and denial, corrective action and mortification for sex abuse crisis.

Addresses call by Ferguson et al. (2018) to examine the consistency and effectiveness of strategies.

Beyond rhetoric, stakeholders would be looking to organizational leaders to provide relief and concrete steps to recover from their pain.

A leader's narratives represent the organization's narratives; thus, insights from this study can help leaders plan what they should say when conducting image repair. It is not just their own reputations that are on the line but, in this case, it is also the reputations of the people they represent

This study analyzes the blade channel vortices inside Francis runner with a particular focus on the identification of different types of vortices and their causes.

A single-flow passage of the Francis runner with refined mesh and periodic boundary conditions was used for the numerical simulation to reduce the computational resource. The steady-state Reynolds-averaged Navier–Stokes equations closed with the k-ω shear–stress transport (SST) turbulence model were solved by ANSYS CFX to determine the flow field. The vortices were identified by the second largest eigenvalue of velocity.

Four types of vortices were identified inside the runner. Three types were related to the inlet flow. The last one (Type 4) was caused by the reversed flow near the runner crown and had the lowest pressure inside the core near the runner outlet. Thus, in the blade channel vortex inception line, Type 4 vortex would appear earlier than the other three ones. Besides, the Type 4 vortex emerged from the crown and shed toward the blade-trailing edge. And its location moved from near the crown down to near the band when the unit speed increased or unit discharge decreased.

Although the refined mesh was used and the main vortices in the Francis runner were well predicted, the current mesh is not enough to accurately predict the lowest pressure in the channel vortex core.

This knowledge is instructive in the runner blade design and troubleshooting related to the channel vortex.

This study gives an overview of the main observed blade channel vortices and their causes, and points out the important role the reversed flow plays in the formation of blade channel vortices. This knowledge is instructive in the runner blade design and troubleshooting related to blade channel vortices.

The purpose of the study is to explore how the duty of candour got onto the agenda of the British National Health Service.

The conceptual approach is based on multiple streams approach, with the methodology being interpretive content analysis, which uses a deductive approach that focuses on both manifest and latent content.

The duty of candour got onto the NHS agenda as a result of the Mid Staffordshire inquiry report and the long-term “interest group” campaign associated with Robbie's Law. It is argued that the “focusing event” of the Mid Staffordshire Inquiry Report opened the “policy window”. It also highlights the importance of “policy entrepreneur” Sir Robert Francis whose “claim to a hearing”, “political connections” and “persistence” was vital.

Analysis was confined to published documents.

It highlights some of the factors that suggested why the duty of candour got onto the NHS agenda when it did.