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Purpose – This chapter offers an integrative review of psychological and neurobiological differences between younger and older adults that might impact economic behavior. Focusing on key health economic challenges facing the elderly, it offers perspectives on how these psychological and neurobiological factors may influence decision-making over the life course and considers future interdisciplinary research directions.

Methodology/approach – We review relevant literature from three domains that are essential for developing a comprehensive science of decision-making and economic behavior in aging (psychology, neuroscience, and economics), consider implications for prescription drug coverage and long-term care (LTC) insurance, and highlight future research directions.

Findings – Older adults face many complex economic decisions that directly affect their health and well-being, including LTC insurance, prescription drug plans, and end of life care. Economic research suggests that many older Americans are not making cost-effective and economically rational decisions. While economic models provide insight into some of the financial incentives associated with these decisions, they typically do not consider the roles of cognition and affect in decision-making. Research has established that older age is associated with predictable declines in many cognitive functions and evidence is accumulating that distinct social motives and affect-processing profiles emerge in older age. It is unknown how these age differences impact the economic behaviors of older people and implies opportunities for path-breaking interdisciplinary research.

Originality/value of the chapter – Our chapter looks to develop interdisciplinary research to better understand the causes and consequences of age-related changes in economic decision-making and guide interventions to improve public programs and overall social welfare.

This paper aims to investigate the effect of voluntary non-financial reporting on the evaluation of audit risk from the auditors’ viewpoint in a post-crisis period. Furthermore, this paper analyses whether auditors perceive that voluntary non-financial reporting impacts audit risk differently for old clients as compared with new clients.

This study is conducted on a sample of Italian audit firms through a paper-based questionnaire. Both Big4 and non-Big4 audit firms have been included in the sample.

Results show that integrated reporting is perceived to be the most relevant reporting method and intellectual capital statement the least relevant. Surprisingly, empirical findings over the sample period show that auditors do not perceive statistically significant differences between old and new clients.

Auditors can identify opportunities to adapt their assessment model to include voluntary non-financial report information. Moreover, they can use different assessment models regarding the research variables in the case of new and old clients.

Empirical findings highlight the growing role of voluntary non-financial reporting in the auditors’ perception of their client’s audit risk. All the observed voluntary non-financial reporting forms, except for intellectual capital, are considered as relevant by auditors in the evaluation of their client’s audit risk when compared to an indifference point. In addition, findings reveal that female auditors perceive a reduced gap in the relevance between integrated reports and intellectual capital reports compared to their counterparts.

Purpose – Long-term care (LTC) services assist people with limitations in the ability to perform activities of daily living (ADLs) as a result of chronic illness or disabilities. We discuss possible behavioral explanations for the under-purchasing of LTC insurance, as well as the current state of knowledge on the neural mechanisms behind these behavioral factors.

Findings/approach – Ideas from behavioral economics are discussed, including risk-seeking over losses, ambiguity-preferring over losses, hyperbolic discounting, and the effect of the aging process on the underlying neural mechanisms supporting these decisions. We further emphasize the role of age, as aging is a highly heterogeneous process. It is associated with changes in both brain tissue as well as cognitive abilities, and both are characterized by large individual differences. Therefore, understanding the neural mechanisms is vital to understanding this heterogeneity and identifying possible methods of interventions.

Research implications – LTC financing and insurance is a looming issue in the next 10–20 years. It is important to understand the process by which people make decisions about LTC insurance, heterogeneity in decision processes across individuals, and how these decisions interact with changes in policy and private LTC insurance markets.

Originality/value of the chapter – By providing an overview of the current state of knowledge in behavioral economics of LTC insurance and the neuroscience of aging, this chapter provides some new directions in the emerging area of neuroeconomics of aging.

The purpose of this paper is to find out how intermediaries interpret their role working with vulnerable defendants at court.

In this study six intermediaries who have worked with defendants were interviewed using a semi-structured interview and the interview transcripts were analysed using interpretative phenomenological analysis.

Intermediaries appeared to be trying to make sense of their developing identities as professionals in the courtroom and this theme is conceptualised through social identity complexity theory.

Health and care professionals undertaking a new function in the criminal justice sector should receive training about the psychological processes underlying developing professional identities. Such training should reduce the cognitive load when they work in the new environment and failure to undertake this training may lead to less efficient practice. Gaining an understanding of their professional positioning within the court environment may assist with retention of intermediaries in this new role.

This is the first published study where intermediaries have been interviewed about their experiences with defendants. Recommendations are made including the requirement for additional training for intermediaries to understand the underlying psychological processes and conflicts they may experience when working with defendant cases.

This article explodes traditional notions of ethnographic documentary, and instead positions the emerging practice of ethnocinema as a 21st century modality that falls within the paradigm of what Denzin calls the ‘eighth moment scholarship’ in this ‘fractured future’. Drawing on the monological, dialogic and imagistic ‘data’ from the ethnocinematic research project Cross‐Marked: Sudanese Australian Young Women Talk Education, the article uses ethnographic documentary film theory (including Minh‐ha, Rouch, and Aufderheide) and the critical pedagogical scholarship of McLaren to examine notions of performative identity construction and the possibility of intercultural identities and collaborations. Utilising the central metaphor of Minh‐ha’s ethnographic and filmic ‘zoo’, which cages those who are Othered by race, class, gender, sexuality and a myriad of differences, this article and ethnocinema overall seek to overthrow notions of difference, culture and community while recognising the increasingly prescient power of McLuhan’s dictum that the ‘medium is the message’ in this rhizomatic age.