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This paper aims to examine the relationship between risk management committees (RMCs) and risk management disclosure (RMD) quality. Specifically, the existence of stand-alone RMCs and a number of RMC characteristics, including RMC size, RMC independence, number of RMC meetings and RMC members’ human capital is investigated.

The sample comprises top 100 Australian Securities Exchange (ASX)-listed companies during the period between 2010 and 2012, when RMD began to be guided by detailed recommendations in Australia. Following the RMD framework used by Jia et al. (2016), RMD quality is measured based on its quantity, relevance, width and depth. Ordinary least squares (OLS) regressions were used to test the relationship between stand-alone RMC, RMC characteristics and RMD quality.

The results show that the existence of a stand-alone RMC, the human capital of RMC and RMC size are positively associated with RMD quality. In contrast, RMC independence and the number of RMC meetings are not found to have a significant association with RMD quality.

This study contributes to the current RMD literature by investigating whether a stand-alone RMC and different RMC characteristics are associated with RMD quality. The results of this study provide useful and new empirical evidence about the relationship between RMCs and RMD quality for researchers, companies, and regulators.

This paper aims to examine the “quality” of narrative risk management disclosures (RMD) from a “quantity” and “richness” (width and depth) perspective, utilising a finer-grained approach. Evidence is then provided on the relationships between RMD quality and the corporate determinants driving that quality.

Within a multidimensional quality disclosure framework, annual report narrative RMD from the top 100 Australian Securities Exchange (ASX) listed companies precisely “matched” for the 2010 and 2012 years were examined using semantic content analysis. The relationship between the dimensions and sub-dimensions of RMD “quantity” and “richness”, and various corporate characteristics were explored using ordinary least squares (OLS) regression analysis.

The results indicate that RMD are considerably lacking in quality, from the “quantity”, “width” and particularly the “depth” dimension and sub-dimensions for both years. Many companies provide “boiler plate” RMD over consecutive years and many do not comply with the intent of the ASX Corporate Governance Principles and Recommendations under the “if not, why not” regime (ASX CGC, 2010). Company size and cross-listing were found to be the primary determinants of higher quality RMD and, to a lesser extent, firm risk. Some evidence was found that “quality” RMD were less likely where companies are more highly leveraged and when their shareholders are more concentrated.

Although two coders independently coded the RMD and specific decision rules were followed, the subjectivity inherent in conducting semantic content analysis into the dimensions and sub-dimensions of the framework cannot be completely eliminated. However, by adopting a finer-grained approach, this study contributes to the global literature on the quality of RMD. Previous studies are extended by analysing and testing the individual dimensions and sub-dimensions of “quantity” and “richness” which provides new empirical evidence and a more comprehensive portrayal of RMD quality and a greater understanding why some companies are more likely to disclose higher quality RMD than others.

These results provide useful and predominantly new empirical evidence on the quality of RMD for practitioners, regulators and researchers. As many companies are not complying with the “intent” of the “if not, why not” approach, these results support the argument for mandated narrative RMD regulations at an international level.

The multidimensional framework of RMD “quantity” and “richness” provides a basis for examining not only how much is disclosed, but what is disclosed and how. In adopting a finer-grained approach, this study analyses and tests the individual dimensions and sub-dimensions of the framework. This provides a deeper understanding of the overall quality of RMD and the determinants driving RMD quality for the sample companies.

The purpose of this paper is to explore whether internal audit's reporting relationship with the audit committee and the client's business risk environment impact external auditors' reliance on the work of internal audit.

An experiment is conducted using a 2×2 between‐subjects design where we manipulate the above two factors at strong and weak levels. Participants are 66 audit partners, managers and seniors, all experienced with clients having internal audit functions.

The results indicate that both factors affect external auditors' reliance on work already undertaken by internal audit and their use of internal auditors (IA) as assistants. The results also indicate that external auditors are more likely to use internal audit for control evaluation tasks than for substantive tests of balances. The study does not find any significant interaction effects between the two factors.

No prior studies have examined the influence of reporting relationship and client business risk on external auditors' reliance decisions in the current governance environment. Further, the paper examines the impact of these factors on reliance on work already undertaken by internal audit and on using IA as assistants, with respect to both control evaluation work and substantive testing of balances.

To evaluate the effectiveness of a fatigue-management training and sleep health promotion intervention in a sample of officers from UK Home Office Police Forces.

Using a pre- and post-design we exposed 50 officers from selected UK police forces to a fatigue-management training intervention. Pre- and post-intervention data collection included wrist actigraphy, a physiological and objective measure of sleep quantity and quality, as well as surveys including the Pittsburg Sleep Quality Index (PSQI), the World Health Organization Quality of Life (WHOQOL) instrument, the Epworth Sleepiness Scale (ESS), the Perceived Stress Scale (PSS) and the PTSD Checklist (PCL-5).

We found the training significantly increased sleep quantity by 25 min per 24-h period, from 6.9 h to 7.3 h (f = 9.2; df = 519; p = 0.003), and improved sleep quality scores from 84% before the intervention, to 87% after the training (f = 10.6; df = 519; p = 0.001).

Continued research is necessary to guide nationwide implementation of fatigue-management and sleep health promotion programs.

Our findings show that a fatigue-management training resulted in a significant and meaningful increase in sleep among police officers.

This is the first piece of research to emerge from a full population survey (response rate 16.6%) of the UK police service exploring issues of sleep and fatigue.

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

This chapter focuses on visualization. Seeing the humanities differently is one of the amazing benefits of working with tools mentioned within this category. Whether it be more traditional visualizations like images or video or that which is considered a bit more advanced like augmented or virtual reality, the enhanced perspective gained through the use of these tools offers digital humanities scholars unprecedented disciplinary perspectives while helping to shape new research areas, questions, and understanding of humanity and culture. In addition to visualization and issues related to it, this chapter also examines gaming and how games and play are impacting the digital humanities in exciting ways.

Black women’s contributions to the struggle for educational equality and to the USA Civil Rights Movement have been deplorably under-examined and scarcely evident in educational literature. This historical, biographical account documents the life and challenges of one brilliant woman, Mamie Phipps Clark, PhD. The purpose of this paper is to consider how Mamie Phipps Clark encountered and connected with Thurgood Marshall to advance social justice and the historical outcomes in the Brown v. Board (1954) decision. More importantly, the ways in which young Black children perceived racial awareness and self-identity are examined, and the perniciously damaging effects frequently stated by children’s and their negatively held attitudes about skin color were revealed in her work (Clark and Clark, 1950).

This historiography examines Dr Mamie Phipps Clark’s scholarship. Central to Brown v. Board of Education was Dr Mamie Phipps Clark’s research agenda. She contributed to the USA’s history in the pursuit of justice and equity for children. To adequately prepare social studies and civics educators and students, the unknown has to be realized. To embrace Clark’s accomplishments within the educational literature is to forge a vast path of knowledge about children’s identity, racial awareness and psychological well-being. She worked determinedly for just ideals for generations of children and women preparing the way for just educational integration.

Nevertheless, until women, and essentially Black women’s scholarship and civic contributions are valued as imperative to foundational educational, civic, social studies, history canons the entirety of history remains veiled. When women’s scholarship by which our country achieved civic ideals is fully accepted, multicultural educators for social justice and action will claim Mamie P. Clark’s merited inclusion in the social studies and educational canon. Without the position, knowledge and expertise of Judge Thurgood Marshall, the momentous 1954 movement toward educational equity and civic righteousness would not have occurred. It took his skill, but mostly his powerful Black maleness to bring about just passage of Brown v. Board. Further, without the influential testimony of Dr Kenneth Clark at Brown v. Board the crucial argument of the “pernicious effects of segregation” would have not influenced the court in the same fashion as that of a Black woman. In fact, in one account (Pohlman, 2005), Mamie, P. Clark’s work is not mentioned when referencing a court cases’ detailed circumstances of the doll studies. Interestingly, Dr Henry Garrett, Mamie’s racist doctoral advisor is mentioned in the preliminary Virginia segregation court case as a prominent witness in this integration case without note of Dr Mamie Phipps Clark.

Howard University’s motto, Veritas et Utilitas, Truth and Service was key to Charles Houston, Thurgood Marshall, Mamie P. Clark and Kenneth Clark’s moral code. They lived the possibility to intensify equitable, equal, and accessible education by enacting legal civil rights agency and action. Nevertheless, pending any woman scholar, essentially women civic scholars, Black women’s foundational social studies scholarship and contributions are wholly vital to our educational history and canons. It is only when women’s precedents are included into the literature by which our country achieved civic justice, then social studies educators and educational researchers may begin to achieve gender inclusive practice while transforming social studies scholarship to better all students’ worlds.

Dr Mamie Phipps Clark’s work endures, as does her history and advocacy for generations of children, especially children of color, as well as women scholars. Her equitable, historical place will be actualized as long as scholars continue to herald her scholarship and contributions to the civic and social studies canon of literature.

Dr Mamie Phipps Clark. Central to Brown v. Board of Education was Dr Mamie Phipps Clark’s scholarship. She contributed to the USA’s history in the pursuit of justice and equity for children. To adequately prepare social studies and civics educators and students, the unknown has to be realized. To embrace Clark’s accomplishments within the educational literature is to forge a vast path of knowledge about children’s identity, racial awareness and psychological well-being. She worked determinedly for ideals for generations of children and women preparing the way for educational integration.