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Article
Publication date: 1 December 2004

Matthew S. Crow, Tara O'Connor Shelley, Laura E. Bedard and Marc Gertz

Following the velvet revolution of 1989 and the adoption of a democratic form of government, Czech policing has experienced a plethora of changes resulting in a new police…

Abstract

Following the velvet revolution of 1989 and the adoption of a democratic form of government, Czech policing has experienced a plethora of changes resulting in a new police force that has been understudied to date. This research seeks to address this void using an exploratory approach that utilizes survey research to gauge the attitudes of 70 Czech police officers regarding crime and criminal justice policies; police and government involvement in social and order maintenance problems; and police practices in the Czech Republic (e.g. community‐oriented policing). Several factors – historical, ideology and job tenure – are considered as potential explanations for observed trends in officer attitudes. The results indicate that there are no clear patterns to these officers' attitudes.

Details

Policing: An International Journal of Police Strategies & Management, vol. 27 no. 4
Type: Research Article
ISSN: 1363-951X

Keywords

Book part
Publication date: 1 October 2015

Ikseon Suh and Joseph Ugrin

This study investigates how disclosure of the board of directors’ leadership and role in risk oversight (BODs oversight disclosure) influences investors’ judgments when…

Abstract

This study investigates how disclosure of the board of directors’ leadership and role in risk oversight (BODs oversight disclosure) influences investors’ judgments when information on risk exposures is disclosed. The theoretical lens through which we examine this issue involves negativity bias. Sixty-two stock market investors who engage in the evaluation and/or investment of stocks on a regular or professional basis participated in our study. Our results reveal that the addition of BODs oversight disclosure (positive information) does not carry significant weight on investor judgments (i.e., attractiveness and investment) when financial statement disclosures indicate a high level of operational and financial risk exposures (negative information). In contrast, under the condition of a low level of risk exposures, BODs oversight disclosure causes investors to assess higher risk in terms of worry, catastrophic potentials and unfamiliarity about risk information and, in turn, make less favorable investor judgments. Our findings add to the literature on negativity bias and contribute to the debate on the usefulness of disclosures about risk.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78441-635-5

Keywords

Article
Publication date: 30 January 2007

Penny O’Connor

To share information and insights from the 2006 Digital Archives in Science and Engineering Resources (DASER) and American Society for information Science and Technology…

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Abstract

Purpose

To share information and insights from the 2006 Digital Archives in Science and Engineering Resources (DASER) and American Society for information Science and Technology Conferences.

Design/methodology/approach

The article is a description of the main highlights.

Findings

Institutional and professional challenges face libraries and librarians as they consider a more electronic environment both as the preference of users and due to the new availability of resources that are consistently being released that way. How to create space for new academic functions and student needs is a primary goal at many institutions. Many ideas were floated about ways that is being done at large research universities.

Originality/value

The informal nature of the DASER Summit lent to much collegiality and sharing of information and could have extended a lot longer if time allowed.

Details

Library Hi Tech News, vol. 24 no. 1
Type: Research Article
ISSN: 0741-9058

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Article
Publication date: 7 February 2022

Laura Mehnaz, Asheq Rahman and Humayun Kabir

Concerns relating to the representational faithfulness and, consequently, the relevance of fair value (FV) estimates are likely to be heightened in the wake of market…

Abstract

Purpose

Concerns relating to the representational faithfulness and, consequently, the relevance of fair value (FV) estimates are likely to be heightened in the wake of market uncertainty caused by the COVID pandemic. Therefore, this paper aims to study the relevance of supplementary disclosures intended to improve the representational faithfulness of FV estimates by examining their impacts on audit fees and investors’ valuation of FV adjustments in the uncertain market condition of 2020.

Design/methodology/approach

The sample is comprising Australian real estate firms. The authors develop both weighted and unweighted disclosure indices based on supplementary disclosures related to Level 3 FVs under IFRS 13 Fair Value Measurement. The authors measure the levels of disclosure by the sample firms based on these indices from 2018 to 2020 and ascertain their effects on audit fees and the market value of FV adjustments on investment properties.

Findings

The authors find that real estate firms increased supplementary FV disclosures during 2020. The authors document a negative association between supplementary disclosures and audit fees, although the authors find no incremental impact of disclosures on audit fees during the pandemic. Additionally, the authors find that investors’ pricing of FV adjustments increased with the increase in disclosures during the market uncertainty of 2020, while in the pre-uncertainty period, their pricing influence was not significant.

Originality/value

The findings extend the understanding of the role of supplementary disclosures on Level 3 investment properties in mitigating the perceived audit risk for auditors and the faithful representation concerns for investors in a distressed market environment.

Abstract

Details

Corporate Fraud Exposed
Type: Book
ISBN: 978-1-78973-418-8

Article
Publication date: 19 March 2018

Tiphaine Compernolle

The purpose of this paper is to understand how external auditors communicate with audit committees (ACs).

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Abstract

Purpose

The purpose of this paper is to understand how external auditors communicate with audit committees (ACs).

Design/methodology/approach

A total of 53 interviews were conducted with participants in the ACs of 22 French companies listed in the CAC 40 index, including external and internal auditors, CFOs, AC chairpersons, and members.

Findings

In multiple accountability relationships, external auditors sit in the middle. They therefore use impression management (IM). While AC members expect them to be transparent, they are also expected to preserve managers’ “face” by sustaining impressions of consistency. The construction of impressions of consistency and transparency takes place mainly backstage, through time-consuming teamwork shared by auditors and CFOs. External auditors have power to make things transparent, but the use of such power is tricky, because it can damage relationships with CFOs. External auditors have a difficult “discrepant role” (Goffman, 1959) to play.

Practical implications

This study provides insights into what occurs behind the scenes with ACs, which can help regulators think deeper about relationships between external auditors and ACs.

Originality/value

This research makes contribution to governance, IM, and AC literature. It analyzes the AC process from external auditors’ – rather than AC members’ – points of view. Highlighting the AC process backstage, it shows that IM can be carried out collectively toward an internal rather than external audience and demonstrates that external auditors practice rather than limiting IM.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 19 December 2016

Kathryn Greenwood, Christine Carroll, Lucie Crowter, Kim Jamieson, Laura Ferraresi, Anna-Marie Jones and Rupert Brown

Stigma towards severe mental illness (SMI) is widespread, exacerbating mental health problems, and impacting on help-seeking and social inclusion. Anti-stigma campaigns…

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Abstract

Purpose

Stigma towards severe mental illness (SMI) is widespread, exacerbating mental health problems, and impacting on help-seeking and social inclusion. Anti-stigma campaigns are meeting with success, but results are mixed. Earlier intervention to promote positive mental health literacy rather than challenge stigma, may show promise, but little is known about stigma development or interventions in younger children. The purpose of this paper is to investigate children’s knowledge, attitudes and behaviour towards SMI and whether we can positively influence children’s attitudes before stigma develops.

Design/methodology/approach

A cross-sectional study investigated mental health schema in 7-11 year olds. An experimental intervention investigated whether an indirect contact story-based intervention in 7-8 year olds led to more positive mental health schema.

Findings

Young children’s schema were initially positive, and influenced by knowledge and contact with mental illness and intergroup anxiety, but were more stigmatising in older girls as intergroup anxiety increased. The indirect contact intervention was effective in promoting positive mental health schema, partially mediated by knowledge.

Social implications

Intervening early to shape concepts of mental illness more positively, as they develop in young children, may represent a more effective strategy than attempting to challenge and change mental health stigma once it has formed in adolescents and adults.

Originality/value

This study is the first to investigate an intervention targeted at the prevention of stigma towards SMI, in young children, at the point that stigma is emerging.

Details

Journal of Public Mental Health, vol. 15 no. 4
Type: Research Article
ISSN: 1746-5729

Keywords

Content available
Article
Publication date: 4 July 2008

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Abstract

Details

Pigment & Resin Technology, vol. 37 no. 4
Type: Research Article
ISSN: 0369-9420

Article
Publication date: 14 October 2021

Craig McLaughlin, Stephen Armstrong, Maha W. Moustafa and Ahmed A. Elamer

This paper aims to empirically analyse specific characteristics of an audit committee that could be associated with the likelihood of corporate fraud/scandal/sanctions.

Abstract

Purpose

This paper aims to empirically analyse specific characteristics of an audit committee that could be associated with the likelihood of corporate fraud/scandal/sanctions.

Design/methodology/approach

The sample includes all firms that were investigated by the Financial Reporting Council through the audit enforcement procedure from 2014 to 2019, and two matched no-scandal firms. It uses logistic binary regression analysis to examine the hypotheses.

Findings

Results based on the logit regression suggest that audit member tenure and audit committee meeting frequency both have positive associations to the likelihood of corporate scandal. Complementing this result, the authors find negative but insignificant relationships amongst audit committee female chair, audit committee female members percentage, audit committee qualified accountants members, audit committee attendance, number of shares held by audit committee members, audit committee remuneration, board tenure and the likelihood of corporate scandal across the sample.

Research limitations/implications

The results should help regulatory policymakers make decisions, which could be crucial to future corporate governance. Additionally, these results should be useful to investors who use corporate governance as criteria for investment decisions.

Originality/value

The authors extend, as well as contribute to the growing literature on the audit committee, and therefore, wider corporate governance literature and provide originality in that it is the first, to the knowledge, to consider two characteristics (i.e. remuneration and gender) in a UK context of corporate scandal. Also, the results imply that the structure and diversity of the audit committee affect corporate fraud/scandal/sanctions.

Details

International Journal of Accounting & Information Management, vol. 29 no. 5
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 13 November 2020

Sanaz Aghazadeh, Tamara Lambert and Yi-Jing Wu

This study aims to explore the effect of negotiating audit differences on auditors’ internal control deficiency (ICD) severity assessments, an ensuing, non-negotiated…

Abstract

Purpose

This study aims to explore the effect of negotiating audit differences on auditors’ internal control deficiency (ICD) severity assessments, an ensuing, non-negotiated judgment, in an integrated audit.

Design/methodology/approach

The experiment manipulates the client’s concession timing strategy as either immediate or gradual, holding the outcome constant. A total of 34 auditors (primarily managers) resolve an audit difference with the client.

Findings

The client’s concession timing strategy during the negotiation of an audit difference spills over to affect auditors’ severity assessment of a related ICD. Auditors judged the ICD severity to be higher (lower) in the immediate (gradual) condition. Client retention risk inferences mediate this effect.

Research limitations/implications

The effect on auditors’ ICD severity assessments may not ultimately affect the audit report. Participants did not control their negotiation strategy, allowing the client’s negotiation strategy and the outcome to be held constant; it is possible that interactive effects between the client and auditor’s strategy might affect the study’s implications.

Practical implications

Features of the auditor–client negotiation process may influence auditors’ downstream, post-negotiation judgments and may therefore help to explain empirical evidence and Public Company Accounting Oversight Board inspection findings that show auditors often fail to identify an internal control material weakness after identifying a financial statement misstatement.

Originality/value

This paper expands current negotiation research by exploring the impact of inferences made based on counterparty concession strategy for downstream, non-negotiated judgments and current integrated audit research by identifying client retention perceptions as a driving factor of lower ICD severity assessments.

Details

Managerial Auditing Journal, vol. 35 no. 9
Type: Research Article
ISSN: 0268-6902

Keywords

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