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In crafting Auditing Standard No.3 (AS3), a primary objective of the PCAOB was to reduce auditors' exposure to litigation by raising the standard of care for audit documentation. We examine whether the increased documentation requirements of AS3 affect legal professionals' perceptions of audit quality and auditor responsibility in the event of an audit failure. Our experiment consists of a 3 × 2 between-participants design with law students serving as proxies for legal professionals. The results of our experiment indicate that when an audit procedure, namely the investigation of inconsistent evidence, is not required to be documented, legal professionals perceive the performance of the work itself but not its documentation to significantly increase audit quality and reduce the auditor's responsibility for an audit failure. When documentation of the procedure is required, as per AS3, legal professionals perceive enhanced audit quality and reduced auditor responsibility only if the performance of the work is documented.

In a country where judicial institutions are known to be inefficient and where activists have traditionally not engaged in legal mobilization, what explains the emergence of NGO strategic litigation? The author argues that a change in the legal opportunity structure impacts how activists interact with the legal system. Comparing two states in Mexico, the author demonstrates that the introduction of private prosecution rights opened the door for activists to litigate femicide cases. The emergence of strategic litigation has helped improve compliance with international human rights law and has had a demonstration effect on how to use the law to press for accountability.

According to the Centers for Disease Control and Prevention (CDC), the number of children diagnosed with autism has increased dramatically, especially over the past decade. Most recently, the CDC estimates that an average of one in 88 children have an autism spectrum disorder (ASD). In terms of numbers, this translates into approximately 730,000 people between the ages of 0 and 21 who have ASD. While the primary cause(s) of increases in the identification of autistic students continue to generate debate school officials across the nation need to be prepared for the changing legal landscape associated with children diagnosed with ASD. The primary purpose of this chapter is to provide a detailed legal/policy update of the leading legal considerations and concerns involving K-12 students with autism. The chapter will discuss four specific legal topics involving the identification and eligibility of K-12 students with autism. These four legal topics include: Changes in the New DSM-5 Diagnostic Manuel and its Impact on Legal Definitions of Autism; Insurance Reform and Autism Coverage: A Comparison of the States; Developing Legally Compliant Individualized Education Plans (IEPs) for High-Functioning Students with Autism, and; Recent Legal Developments in Case Law Involving K-12 students who are autistic. The chapter will conclude with a detailed discussion of how today’s school officials can become more legally literate and better serve the legal needs of students with autism in their schools.

While the concept of legal culture has been receiving a growing attention from scholars, this research often overemphasizes the similarity of the opinions held by different segments of population. Furthermore, the relationship of migration and the change of legal-cultural attitudes has not received particular attention. Drawing on 70 in-depth interviews with the immigrants of the early 1990s from the former Soviet Union to Israel and the secular Israeli Jews, this chapter provides a comprehensive account of the various aspects of legal culture of these groups. The second important finding is the persistence of the legal-cultural attitudes and perceptions over time.

This chapter examines the prevalence of justiciable civil justice problems experienced by Canadians, the ways in which people respond to them and the consequences of experiencing these kinds of problems. The results show that experiencing justiciable problems is a nearly normal feature of the everyday lives of a large proportion of the population in a modern society. Particularly, important features of justiciable problems are the prevalence of multiple problems, the clustering of justiciable problems and the linkages between justiciable, health and social problems. The results suggest that justiciable problems may be a part of broader patterns of social exclusion. One implication of this research is that access to justice services may not only address legal problems but, by doing so, may have the effect of forestalling processes of social exclusion of which civil law problems are a part.

The study endeavours to bring out a critical synthesis of the effect of quality of financial reporting in the BRICS (Brazil, Russia, India, China, and South Africa) countries pertaining to the International Financial Reporting Standards (IFRS) adoption. BRICS is the group composed by the five major emerging countries, which together represent about 42% of the population, 23% of gross domestic product (GDP), 30% of the territory, and 18% of the global trade. The study synthesised 57 quantitative, qualitative, and theoretical studies between the period 2005 and 2020. The findings reflect that the BRICS countries are far way behind with the qualitative and quantitative outcomes on IFRS adoption, which may be on a voluntary basis or mandatory basis. However, there are mixed revelation based on the implications of the domestic convergence of standards with IFRS, which demonstrate that 15 papers’ results revealed a negative impact.

Social media is increasingly used by institutions of higher education to connect with students, with the goal of establishing a link with students through technology that they are already using at a significant rate. However, guidelines and policies describing the institutions' strategy and expectations for the use of social media are being utilized at a much lower rate than the use of social media itself. This has the potential to reduce the effectiveness of social media by institutions of higher education, and to create a barrier in the use of social media before the benefits can even be fully realized. This chapter explores current research regarding existence of guidelines for the use of social media in higher education, details a number of current issues, which have resulted from the use of social media, and describes general guidelines, which can be used to help institutions avoid the issues that can result from the use of social media. The chapter describes specific sections that should be part of social media guidelines, defines who in the institution will be impacted by the guidelines, and provides examples of effective social media guidelines. Additionally, the chapter describes research that is needed to help administrators and educators understand the issues that can result from the use of social media by an institution and how to prevent issues from occurring through the use of appropriate guidelines, standards, and policies.