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The purpose of this paper is to consider whether lesbians may experience an “advantage” in non‐traditionally female work compared to heterosexual women, but argues for an intersectional approach to understanding the relationship between gender, sexuality and class in male‐dominated work.

The research uses semi‐structured interviews with women working transport and construction, focusing here on an analysis of 13 interviews with lesbian workers, eight working in transport and five in construction, representing both professional/managerial and skilled manual occupations.

The paper considers the question of whether lesbians may experience an “advantage” in non‐traditionally female work compared to heterosexual women, but finds that their experience is complicated by other factors such as ethnicity, class and organisational culture. Organisational response and practice in relation to sexual orientation is found to be equally significant in shaping the realities of working lives for lesbians in traditionally male work.

The findings in this paper are based on an analysis of interviews with lesbians drawn from a larger research project examining the experience of both heterosexual and lesbian women working in the transport and construction sectors.

The paper addresses a gap in the literature on lesbian experience in non‐traditionally female work and aims to contribute to knowledge of the diversity of lesbian experience through examining the working lives of lesbians in both professional and skilled manual roles.

This paper reports the findings of a small survey of the views of individual academics in relation to four issues regarding research degree examiners: the use of their reports; the scope of criteria they use to make judgements and the assessment remit given to them; their training; and the criteria used for their appointment. The responses indicate lack of consensus on almost all points and suggest some fundamental differences of view on the nature of research degree study, its subsequent examination and on the roles of examiners within the assessment process.

The recent economic and political focus on rising income inequality and the extent of government intervention into pay policies has renewed the interest in executive compensation. The purpose of this paper is to examine the impact of changing regulatory landscapes on executive pay and its components.

This study examines a recent 23-year period divided into three distinct intervals separated by two major regulatory changes, the Sarbanes–Oxley Act (SOX) and the Dodd–Frank Act. Bonus, long-term and total compensation are separately modeled as a function of each regulatory change while controlling for firm size, performance and year. The model is estimated using panel data with firm fixed effects. An industry analysis is also conducted to examine sector variations.

Total compensation increased 29 percent following SOX and 21 percent following Dodd–Frank, above what can be explained by size, firm performance and time. Total compensation increased following both SOX and Dodd–Frank in all industries except for the financial services industry where total compensation was unchanged. Results are robust to using smaller windows around each regulation.

This study does not seek to determine whether executive compensation is at an optimal level at any point in time. Instead, this study focuses only on the change in executive compensation after two specific regulations.

The debate over the extent to which the government should intervene with executive compensation has become a frequent part of political and non-political discourse. This paper provides evidence that over the long-term, regulation does not curtail executive compensation. An important exception is that total compensation was restrained for financial services firms following the Dodd–Frank Act.

Two decades of research on municipal forecasting practice suggest that it is less advanced than other sectors. Moreover, local forecasters have a greater error tolerance than peers. Survey results of Florida’s finance directors provide evidence of why this is the case. Unlike other levels of government, local finance officials receive limited political or bureaucratic scrutiny that might induce more accurate forecasts. The judgmental approaches deployed facilitate the downside bias typically found in municipal forecast practice which fosters surplus building, per Wildavsky’s (1986) description of municipal budgeting. Absent greater senior management participation, it is unlikely municipal forecast practice will change. Findings also confirm that survey-based forecast research should account for respondents’ stated levels of accuracy and their “risk adjusted” perceptions that account for a preferred downside bias of one to seven percent.

The purpose of this paper is to analyze the Supreme Court’s recent decision in Digital Realty Trust, Inc v. Somers and its significance for whistleblower retaliation remedies and securities law interpretation generally.

The authors review the statutory, regulatory and decisional history of the anti-whistleblower retaliation remedies of the Sarbanes–Oxley Act and the Dodd–Frank Act; how they were seen by the US Securities and Exchange Commission (SEC) and most courts to be in conflict, and how they were ultimately harmonized by the Supreme Court in Digital Realty.

In Digital Realty, the Supreme Court ruled against the SEC and the leading Courts of Appeal and established that only one who reports securities law violations to the SEC can sue in federal court under the Dodd–Frank Act; all others are limited to the lesser remedies provided by the Sarbanes–Oxley Act. This simple conclusion raises a number of unresolved questions, which the authors identify and discuss. Also, the Supreme Court unanimously continued the pattern of federal securities laws decisions marked by a close reading of the text and a desire to limit private litigants’ access to the federal courts.

This paper provides valuable information and insights about the legal protections for SEC whistleblowers from experienced securities lawyers and more generally on the principles that appear to guide securities law decisions in the Supreme Court.

Comparative performance measurement (CPM) is a tool that is increasingly advocated by both academics and practitioners yet its systematic implementation via consortium participation is rare. Using logistic regression and content analysis of survey results from Florida’s 297 city managers, the authors found support for performance measurement but limited belief in the utility and cost-effectiveness of CPM in their jurisdictions. Support for performance measurement as a management tool, organizational capacity, and belief in the Tiebout Hypothesis were found to be significant drivers of support for CPM. Graduate education was a significant predictor of assigning high priority to CPM, but community budget format was insignificant. These findings were consistent across both large and small cities. Respondents were skeptical regarding the benefits that might accrue to their jurisdictions relative to the time and resources needed for implementation.

Certain of GASB Statement 34’s requirements might on their face induce an upgrading of local sector forecasting capacity as well as a reduction of tolerated forecast error. Results from our national survey of local and county finance officers suggest that respondents with graduate degrees who work in offices with forecasting software may respond to GASB 34 implementation in a manner consistent with this expectation. Others are unlikely to view the standard as a cue to enhance their forecast capacity at this early stage of rollout. Our results also suggest that the norm of revenue underforecasting is deep-seated and that survey results understate its magnitude. These results are a baseline; further experience with the GASB 34 may alter practitioner perception of need and lead to deployment of more advanced forecasting methodology and heightened expectations of forecast accuracy.

This article analyzes the content of 584 articles published in the Journal of Public Budgeting, Accounting, and Financial Management and Public Budgeting and Finance with principal focus on how the public financial management knowledge base is generated. We find remarkable diversity of authorship and academic domicile. However, we note an absence of simulations and experiments and that much of the survey research does not comport with "best" practice. Practitioners were five times more likely to contribute than graduate students, and content continues a disciplinary tendency to neglect linkages between the macro-economy and public financial management. Our findings may reflect a public administration research ethos detailed by Frank Thompson and colleagues (1998) that is negatively impacted by lack of extramural funding.

One of the most consistent and widely discussed findings in research on citizens' attitudes toward the police is that African‐American citizens view the police less favorably than do white citizens. Frank and his colleagues, however, found that in Detroit African‐American residents held more favorable views of the police than did white residents. They suggested that as a result of “ethno‐racial political transitions” occurring in large cities attitudes toward the police of both African‐American and white residents may have changed. The current study seeks to examine this issue in Washington, DC which has undergone similar demographic and political changes.

Data for the current study were taken from a 1998 survey of households in 12 US cities conducted by the Bureau of Justice Statistics.

The results suggest that, although Washington, DC has undergone an “ethno‐racial political transition”, African‐American residents reported less satisfaction with the police than did white residents.

The study is limited by cross‐sectional data and the unique nature of politics and policing in Washington, DC. Future research using longitudinal data should consider these issues in other “transitioned” cities.

Examines African‐American and white citizens' attitudes toward police in Washington, DC.

The Florida electorate passed Amendment One on January 29th, 2008. The portability provision of this Amendment allows homestead owners to transfer the difference between assessed value and estimated market value of their current homestead property to their new property. Since passage, there has been limited and declining utilization of the portability provision. This paper explores whether the accrued tax savings due to the property assessment limit provide sufficient incentive for homesteaders to move by examining aggregated utilization of the portability provision among counties. Based on a panel regression using 67 counties from 2008 to 2012, our findings indicate the portability provision has had limited impact on Florida's depressed housing market and only a small number of well-educated and white homesteaders have availed themselves of this mechanism.