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This paper surveys corporate officers responsible for greenhouse gas (GHG) reporting and assurance to determine the attributes that influence their choice between an accounting and a non-accounting GHG assurance provider. Differences in the relative importance of these attributes between those selecting accounting and non-accounting assurers are also explored.

A survey questionnaire was completed by 25 corporate officers responsible for reporting and voluntarily assurance of GHG emissions in Australia. The questionnaire asked the respondents to indicate the relative importance of 41 company and assurer attributes in influencing their assurance provider choice.

Results indicate that attributes related to the assurance provider, such as team and team leader assurance knowledge, reputation, objectivity and independence, are more influential than attributes related to the nature of the company or the nature of the GHG emissions. Attributes such as geographical dispersion of operations were found to be differently important to this decision between companies purchasing assurance from accounting and non-accounting firms.

The study’s main limitation is the small number of participants. Future research may extend this study by exploring the conditions under which companies voluntarily assure GHG emissions as well the motivations of responsible officers in their assurer choice.

This paper provides valuable insights to GHG assurers to assist their understanding of the attributes that are important to potential GHG assurance clients.

The study makes unique contributions to the assurer choice literature by not only addressing this issue in the context of the dichotomous GHG assurance market but also by addressing it from the perspective of the assurance purchaser.

The rule change for segment reporting in 1998 has arguably made segment reporting more relevant through the adoption of the management approach. Meanwhile, the management approach has resulted in a decrease in the comparability of segment income. We introduce firmspecific measures of changes in relevance and comparability due to the rule change. Our treatment firms experienced an increase in the relevance of segment reporting but a large decrease in the comparability of segment income; our benchmark firms barely experienced any changes in relevance and comparability. We examine earnings forecasts before vs. after the rule change issued by financial analysts—a major user group of segment reporting. Relative to benchmark firms, treatment firms’ analyst forecast error reductions around the segment disclosure event are not significantly different after the rule change than before the rule change, but treatment firms’ forecast dispersion reductions around the segment disclosure event are significantly larger after the rule change than before the rule change. These results suggest that despite the decrease in comparability, the new segment reporting rule has increased the decision usefulness of segment information by decreasing disagreement among analysts.

We review research on corporate social responsibility (CSR) published in 13 top accounting journals over the last decade. We begin with a brief discussion of the data that archival researchers have used to measure CSR. Next, we conduct our review in four parts: (1) determinants of CSR; (2) the relation between CSR and financial performance; (3) consequences of CSR; and (4) the roles of CSR disclosure and assurance. We summarize the accounting literature in these areas and comment on how accounting researchers can use their skill sets with regard to specific issues. Within each area, we present some suggestions for future CSR research in accounting.

The accounting literature has traditionally focused on firm-level studies to examine the capital market implications of earnings and other accounting variables. We first develop the arguments for studying capital market implications at the aggregate level as well. A central issue is that diversification makes equity investors at least partially and potentially almost completely immune to several firm-level properties of earnings by holding diversified portfolios. Diversification is particularly important when assessing the welfare consequences of random errors in accounting measurement (imperfect accruals) and, to the extent it is independent across firms, of deliberate manipulation (earnings management). Consequently, some firm-level metrics of association, timeliness, value relevance, conservatism and other earnings properties do not map easily into investor welfare. Similarly, earnings-related risk manifests itself to equity investors largely through systematic earnings risk (covariation with aggregate earnings and/or other macroeconomic indicators). We conclude that the design and evaluation of financial reporting must adopt at least in part an aggregate perspective. We then summarize the literature in accounting, economics and finance on aggregate earnings and stock prices. Our review highlights the importance of studying earnings at the aggregate level.

The purpose of this paper is to explore more agile and effective learning processes that help identify potentially high-performing staff during workplace training.

To test the efficacy of the learning-oriented assessment (LOA) process in workplace training, a pharmaceutical sales organization implemented an online training over three months that was modeled with the LOA process. During work hours, employees within the organization took two tests (one before and after training) as well as participated in training with essential work-related content, where they were given problem sets and scenarios to complete that would vary based on their responses. Their assessment scores, formative learning behaviors and quarterly revenue were recorded to determine the effects of the training.

The outcome of this study supported the theory that the LOA model would facilitate the acquisition and application of knowledge differentially between employees of the organization, and this knowledge would serve to improve the performance of the employees to the extent that it increased revenue.

This study was a field experiment that did not allow for the control of possible confounds. However, the real-world real people outcomes provide novel insights on best practices in workplace training.

The findings of this study showed the short-term effectiveness of the LOA process in professional knowledge acquisition and application in relevant skills that increase organizational revenue.

This study provides an applied understanding on the applicability of the LOA process in workplace learning and training which has not been previously investigated.

Since the development of the COVID-19 vaccinations, questions surrounding race have been prominent in the literature on vaccine uptake. Early in the vaccine rollout, public health officials were concerned with the relatively lower rates of uptake among certain racial/ethnic minority groups. We suggest that this may also be patterned by racial/ethnic residential segregation, which previous work has demonstrated to be an important factor for both health and access to health care.

In this study, we examine county-level vaccination rates, racial/ethnic composition, and residential segregation across the U.S. We compile data from several sources, including the American Community Survey (ACS) and Centers for Disease Control (CDC) measured at the county level.

We find that just looking at the associations between racial/ethnic composition and vaccination rates, both percent Black and percent White are significant and negative, meaning that higher percentages of these groups in a county are associated with lower vaccination rates, whereas the opposite is the case for percent Latino. When we factor in segregation, as measured by the index of dissimilarity, the patterns change somewhat. Dissimilarity itself was not significant in the models across all groups, but when interacted with race/ethnic composition, it moderates the association. For both percent Black and percent White, the interaction with the Black-White dissimilarity index is significant and negative, meaning that it deepens the negative association between composition and the vaccination rate.

The analysis is only limited to county-level measures of racial/ethnic composition and vaccination rates, so we are unable to see at the individual-level who is getting vaccinated.

We find that segregation moderates the association between racial/ethnic composition and vaccination rates, suggesting that local race relations in a county helps contextualize the compositional effects of race/ethnicity.

This paper aims to investigate the relationship between earnings management and media reports, assess the roles played by the media in determining the reputation mechanism and examine whether the media has an influence on executives’ behavior in the case of earnings management.

This paper uses Chinese A-share listed firms from the period 2008 to 2012 to test the research questions using regression analyses.

Although the Chinese Stock Markets are still immature compared to those of developed countries, the media seems to play a role in affecting executives’ decisions about dabbling in earnings management. Specifically, firms receiving more media attention are more likely to undertake earnings management. Furthermore, negative media reports result in even higher levels of earnings management activities, indicating that managers tend to use earnings management to achieve earnings goals to reduce or relieve the pressure they feel from the media and to remedy any reputation loss. Moreover, the authors have found that firms whose CEOs have higher reputations are more likely to manage earnings and they are more likely to be affected by negative media reports. Similar results were found for state-owned enterprises (SOEs).

This study analyzes how the level and tone of media coverage affect earnings management rather than just assessing the overall effect of media coverage on earnings management. This paper verifies that the reputation mechanism of the media works in China, but it leads to different results than those experienced in developed countries. Reputational benefits have been introduced into the equation for measuring the governance effect of the media to derive a more in-depth analysis of the reputation mechanism. This paper is among the first to link news coverage and state ownership with earnings management.

The purpose of this paper is to explore the impact of leaders’ attachment orientation and social self-efficacy on the enactment of abusive supervision.

Data were obtained from a sample of leader-subordinate dyads (n=114), and were collected using a Panel Service.

The results show that a Close/Depend attachment orientation was negatively associated with abusive supervision, while an Anxious attachment orientation was positively associated with abusive supervision. Social self-efficacy mediated these relationships.

The results generate a deeper understanding of the etiology of destructive leadership. Applying attachment theory to the study of abusive supervision also offers a new theoretical perspective on potential precursors of this behavior.

The findings suggest organizations might benefit from attempts to alter leaders’ destructive attachment orientations, and by extension, reduce their abusive behavior. It may also be possible to reduce the occurrence of abusive supervision by implementing leadership development initiatives aimed at enhancing leaders’ confidence in their social skills.

By identifying several potential precursors to abusive supervision, this study highlights possible points of intervention to combat a form of leadership that is linked with employee suffering. Thus, the findings can be used to help improve the working lives of those who are affected by this destructive workplace behavior.

Until now, research has not considered leaders’ attachment orientation as an antecedent to abusive supervision, nor has it explored the meditational role of social self-efficacy. The use of leader-follower dyads in this study also helps reduce issues related to social desirability biases and common method variance.

The purpose of this paper is to provide a comprehensive literature review of empirical studies that have examined perceptions and attitudes of the police across various racial and ethnic groups. The specific focus aimed to highlight if minorities perceive the police differently compared to their white counterparts.

A systematic literature search of various academic databases (Criminal Justice Abstracts, EBSCO Host, Web of Science, etc.) was conducted. Searches on Google Scholar were also conducted to locate empirical articles that are presently forthcoming in academic journals.

The meta-review identified 92 studies that matched the selection criteria. The majority of the studies focussed on black/white, non-white/white, and black/Hispanic/white comparisons. Overall, individuals who identified themselves as black, non-white, or minority were more likely to hold negative perceptions and attitudes toward the police compared to whites. This finding held regardless of the measures used to operationalize attitudes and various dependent variables surrounding the police. Hispanics tended to have more positive views of the police compared to blacks, yet more negative views than whites.

The present study provided a systematic literature search of studies that were included in two prior reviews (i.e. Decker, 1985; Brown and Benedict, 2002), but also updated the literature based on research that was conducted after 2002. Different exclusion restrictions were also used in the current study compared to earlier research. These restrictions add to the originality/value of the present meta-review in light of current events in the media which have focussed on minority perceptions of the police.

The purpose of this paper is to examine the factors that motivate Korean baseball fans to support Korean Major League Baseball (MLB) players and to identify the effects of the motivations on identification and behavioral loyalty.

Data were collected using a self-administered questionnaire at three Korean universities. A model was designed to see which three motivations (commitment to Korean baseball, interests in MLB and ethnic identity) affect loyalty behaviors to support Korean MLB players. In the model, the mediating effect of player identification is set to the relation between the three motivations and behavioral loyalty. The moderating effect of team identification is also set to the relation between player identification and behavioral loyalty. Collected data (n=294) were first analyzed via confirmatory factor analysis to ascertain the factor structure of the study model. Then, the study performed a structural equation modeling which finds the magnitude and significance of each causal path among designed factors.

All the effects were found to be significantly positive except team identification whose moderating effect was not significant. Interests in MLB had the greatest impact on the fan’s player identification followed by commitment to the Korean baseball league and their ethnic identity. It was also found that the influence of player identification was positive on behavioral loyalty.

This work can help MLB expand their fan base internationally, especially in Asian countries.