Search results

When an institution diversifies its student body, its effort must extend past admissions to ensuring students an inclusive learning environment. We describe the changes made and proposed by the College of Arts & Sciences at Washington University in St. Louis (WUSTL) following the university’s commitment to becoming more racially and socioeconomically diverse, as a case study for institutions engaged in similar efforts. In developing proposals for change, we consider design challenges such as how to define our target populations specifically enough to allow for meaningful engagement while avoiding stigmatizing or further marginalizing the students we want to help. New initiatives include: faculty and staff training, curricular change, and development of a more robust academic early warning system. We continue building mentoring programs and enhancing existing cohort building programs. While the success of particular programs may be tied in part to institutional specifics, certain lessons can be generalized. Communication about new initiatives, during both development and implementation prove critical, as students interact with often siloed offices within the university. Small-scale pilots with specific student populations can be effective stop-gaps while the university makes larger institutional changes and as experiments with different approaches. Assessment of initiatives, though challenging, must be attempted to understand whether new activities impact outcomes, and if so, which components provide the most value. A straightforward formula for an inclusive college environment which fosters success equally for all students appears unlikely, but the development of evidence-based best practices provides a starting point for institutions interested in change.

Roland Joffé, the film-maker behind the significant critical hits The Killing Fields (1984) and The Mission (1986), employed a hypnotic aesthetic, which unflinchingly depicted violence and brutality within different cultural contexts. In 2007, he used a no less impressive aesthetic in a similar way, although this film, Captivity, was met with public outcry, including from self-proclaimed feminist film-maker Joss Whedon. This was based upon the depiction, in advertisements, of gendered violence in the popularly termed ‘torture porn’ subgenre, which itself has negative gendered connotations.

We aim to revisit the critical reception of Captivity in light of this public controversy, looking at the gendered tensions within considerations of genre, narration and aesthetics. Critics assumed Captivity was an attempt to capitalize on the popularity of the torture horror subgenre, and there is evidence that the film-makers inserted scenes of gore throughout the narrative to encourage this affiliation. However, this chapter will consider how the film works as both an example of post-peak torture horror and an interesting precursor to more overtly feminist horror, such as A Girl Walks Home Alone at Night (2014) and Raw (2017). This is seen through the aesthetic and narrative centralizing of a knowing conflict between genders, which, while not entirely successful, does uniquely aim to provide commentary on the gender roles which genre criticism of horror has long considered implicit to the genre’s structures and pleasures.

The purpose of this paper is to collect and understand the nature of real cases of author name variants that have often appeared in bibliographic digital libraries (DLs) as a case study of the name authority control problem in DLs.

To find a sample of name variants across DLs (e.g. DBLP and ACM) and in a single DL (e.g. ACM), the approach is based on two bipartite matching algorithms: Maximum Weighted Bipartite Matching and Maximum Cardinality Bipartite Matching.

First, the authors validated the effectiveness and efficiency of the bipartite matching algorithms. The authors also studied the nature of real cases of author name variants that had been found across DLs (e.g. ACM, CiteSeer and DBLP) and in a single DL.

To the best of the authors knowledge, there is less research effort to understand the nature of author name variants shown in DLs. A thorough analysis can help focus research effort on real problems that arise when the authors perform duplicate detection methods.

This paper aims to compare US market reactions to the restatement announcements of foreign firms listed in the USA and those of US firms by applying the Capital Market Liability of Foreignness (CMLOF) concept. It further investigates the incremental effect of an improved information environment, proxied by analyst following, on mitigating the negative market reaction to a restatement for foreign vs domestic firms.

Regression tests are performed on a matched-sample, which matches foreign and domestic firms based on industry and firm size. Market reaction is defined as three-day abnormal stock returns calculated using a market model. The sources of CMLOF are defined as institutional distance, information costs, unfamiliarity costs and cultural distance.

Results suggest that, on average, the magnitude of the market reaction to a restatement is 1.8 per cent lower for foreign firms than for domestic firms. Information and unfamiliarity costs contribute to the differing market reactions. In addition, it appears that the improved information environment created by a higher analyst following is more important for foreign firms who face CMLOF than for domestic firms.

While prior research establishes a negative market reaction to restatement announcements, comparing the market reactions for foreign and domestic firms provides evidence regarding whether US investors treat foreign and domestic firms differently. Additionally, to the best of the authors’ knowledge, this is the first study that examines CMLOF using restatement announcements.

Prior to the onset of the COVID-19 pandemic, women did nearly three-quarters of the world’s unpaid work. As institutional supports, including in-person school and community-based care for children, the elderly, and the disabled vanished early in the pandemic, many women’s caregiving responsibilities increased. In some cases, opportunities for paid employment disappeared due to layoffs and furloughs, while in others, paid work was no longer possible without access to the missing institutional supports. Either way, access to needed supports – financial, practical, and social – was diminished. The lapse of needed supports also had severe impacts on subgroups of women, including pregnant and post-partum women. A range of considerations – vaccine safety, social interaction and infection risk, disease severity – have posed serious challenges for pregnant and post-partum women. Across the board, women’s need for continuous access to better social, financial, and practical supports at home, in the community, and in the workplace was made even more evident by the COVID-19 pandemic.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

Participative budgeting can benefita firm by incorporating subordinates’ private information into financing and operating decisions. In the managerial accounting literature, studies of participative budgeting posit superiors that range from passively committed to highly active participants, some of whom are permitted to communicate, choose compensation schemes, negotiate with subordinates, and reject budgets. This paper synthesizes and analyzes experimental research in participative budgeting with a focus on the role of the superior defined in the research design, and on how that role affects budget outcomes, subordinate behavior, and in some cases superior behavior. We demonstrate how superior type influences economic and behavioral predictions, and likewise affects budgeting outcomes and the interpretation of the results. This paper is intended to further our understanding of how superior type affects behavior in participative budgeting studies, and to facilitate the choice of superior type in future research designs.