Search results

The research predicts which public school teachers are likely to resign their union membership since agency fees were found unconstitutional in Janus v. AFSCME. We compare teachers in right-to-work states with comprehensive collective bargaining laws with teachers in former agency shop states, using unique district-teacher matched data constructed from the School and Staffing Survey. We find that teachers who are male, Hispanic, part-time, with alternative certification, work either in charter schools or in schools with more students qualifying for free lunches are more likely to become nonunion. Teachers who are black, work under a collective bargaining, have post-graduate degrees, are more experienced, work in larger schools or in areas with a higher cost of living, perceive more school problems or a poor school climate, work in an elementary school, or teach special education are more likely to remain union members now that agency shop provisions are unenforceable.

This research investigates and finds support for the hypothesis that the demand for human resource managers is largely derived from the relative demand for professional, managerial, and technical employees with high levels of occupationally specific human capital. Strong demand for these employees significantly increases both employment and earnings of human resource managers, reflecting the growing importance of occupational specific capital to firm performance and the practice of human resources. Using data from the Occupational Employment Statistics and the Current Population Survey March Supplement the research analysis finds that the employment of approximately 11% of the labor force is strongly associated with greater employment and higher compensation of human resource managers, and the employment of another 9% of the labor force is more weakly associated with the employment of human resource management (HRM). However, the employment of approximately 40% of the labor force is associated with the relative decrease in employment and compensation of HRM.

Prior research finds evidence that audit quality is positively associated with the joint purchase of tax nonaudit services (NAS) and concludes that jointly provided tax services result in audit-related knowledge spillovers that lead to improved audit quality. We extend this line of research. We examine the relation between auditor-provided tax services and restatements and determine whether this relation differs when the auditor is a small or large accounting firm. We also examine whether the Securities Exchange Commission’s restrictions on certain tax consulting practices (SEC, 2006) altered this relation. Specifically, we measure whether the probability of financial statement restatements varies with (1) variation in accounting firm size (measured as PCAOB annually inspected firms versus PCAOB triennially inspected firms), and (2) the joint provision of audit and tax services. We find a negative relation between auditor-provided tax services and restatements which is consistent with prior research. We also find that this relation is significantly more negative when the auditor is a small accounting firm. Finally, we find that the lower probability of a restatement associated with the joint provision of audit and tax services persists regardless of auditor size after the SEC-imposed restrictions on certain tax consulting services in 2006. Our study provides evidence that accounting firms, and particularly small accounting firms, benefit from knowledge spillovers when jointly providing audit and tax services and these benefits lead to improved audit quality. Prior research concludes that large auditors provide higher audit quality and that the provision of tax services improves audit quality. Our results provide evidence that audit quality improvements are greater for small auditors and their clients. This improvement narrows that audit quality gap between large and small auditors. We do not find evidence that the SEC’s restrictions on certain tax consulting services altered the relation between audit quality and tax services.

Purpose – This chapter explores the topic of free speech protections and social media use in academia through an examination of the current legal landscape as it applies to various stakeholders on university campuses in the United States. The authors focus this examination primarily on public universities. Methodology/Approach – Legal research methods were utilized, including an analysis of relevant United States federal and state laws, case law, and secondary sources such as law reviews. Non-legal sources, such as academic journals, were also reviewed, with particular emphasis on topics such as university policies, tenure protections, academic freedom, as well as current events. Findings – The law regarding personal social media communications in a university setting is a series of complex and interconnected legal questions. Courts are still flushing out how free speech protections, personal social media use, and other relevant legal protections (e.g., employment law) may interface in a university-related case. Outcomes of cases are highly fact driven, and legal precedent is still being established. Originality/Value – This chapter offers a comprehensive examination of the topic of free speech and social media use in United States academia by (1) examining legal protections as applied to various stakeholders on a college campus and (2) analyzing the current legal landscape of social media cases involving universities.

The idea that education should be made relevant to students is long-standing and pervasive in American society. Recently, motivation scientists have clarified important characteristics of students’ relevance beliefs, ways to intervene, and individual characteristics moderating intervention effects. Yet, there has been little consideration of the role of situational constraints and sociocultural influences on students’ relevance appraisal processes. We describe how societal changes and broader educational purposes affect the issues that students consider to be relevant to their educational experiences and the values they subsequently attribute to their studies. After differentiating components of relevance and highlighting ways in which particular components may be influenced by changing sociocultural milieus, we consider the implications of these processes for the development of subjective task value beliefs. Specifically, we show how the proposed model of relevance helps to parse out aspects of relevance appraisals that can be used to differentiate between components of subjective task value and argue that there is need to expand current models proposed in expectancy-value theory (EVT). Finally, we explore how recent global events may impact the social construction of educational relevance and constrain students’ developing beliefs about the value of their educational opportunities and implications for future research and educators.