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Robert M. Cornell and Rick C. Warne
We investigate the social and legal blame that investors assign to auditors following unfavorable outcomes using the precision of accounting guidance described as principles-based…
Abstract
We investigate the social and legal blame that investors assign to auditors following unfavorable outcomes using the precision of accounting guidance described as principles-based (i.e., less-precise) or rules-based (i.e., more precise), and why investors assign blame at differing levels. We also examine how the precision of accounting guidance is related to perceptions of auditors’ ethical characteristics. We posit that blame assigned to auditors differs based on auditors’ perceived decision-making control. Results indicate a significant association between the precision of accounting guidance and social blame, and a positive association between social blame and legal blame under standards described as less-precise. Investors are also more likely to make negative evaluations of the auditor’s ethical characteristics under less-precise accounting following an unfavorable outcome, which helps explain the association between social and legal blame. Our findings suggest that auditors could face additional blame as a result of a trend toward less-precise accounting guidance, with investors being more likely to question the auditors’ ethical characteristics following unfavorable outcomes.
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Amanda Washington Lockett and Marybeth Gasman
This chapter focuses on the presence and accomplishments of Black women across the leadership spectrum within the context of historically Black colleges and universities.
Abstract
This chapter focuses on the presence and accomplishments of Black women across the leadership spectrum within the context of historically Black colleges and universities.
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Bringing renewed attention to the anemic representation of Black women within the teaching profession, this chapter begins by chronicling the history of Black women in teacher…
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Bringing renewed attention to the anemic representation of Black women within the teaching profession, this chapter begins by chronicling the history of Black women in teacher education – from the Reconstruction Era to the 21st century – in an effort to highlight the causes of their conspicuous demographic decline. Next, it is argued that increasing the number of Black women in the teaching profession is a worthwhile endeavor although the rationales for such targeted efforts may not be obvious or appreciated by the casual observer. It is, therefore, important to illuminate the multiple justifications as to why it is essential to improve the underrepresentation of Black women in America’s classrooms. Lastly, it is asserted that serious attention is required to reverse the dramatic exodus of Black women from the teaching profession. In conveying this issue, the author shares special emphasis recruiting tactics, for the national, programmatic, and local school district levels, as promising proposals to enlist and retain more Black women in the teaching profession.
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