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High levels of need and complexity were identified in women referred to and accepted by the inreach team in HMP & YOI Bullwood Hall during the first two years of…
High levels of need and complexity were identified in women referred to and accepted by the inreach team in HMP & YOI Bullwood Hall during the first two years of operation. They included mental health problems, personality disorder, substance misuse and social factors. During the first and second years of operation, there were 124 and 194 referrals respectively. Prevalence of substance misuse was high, and a large proportion of women were involved in multi‐drug use. Low mood was the most common reason for referral. The prevalence of intentional self‐injury was high, and was significantly associated with previous suicide attempts, history of abuse and personality disorder traits. A number of factors were identified that compromised effective through‐care to the community, including lack of accommodation and primary care access on release, and that disrupted the connectivity of care. These factors contributed to the social exclusion of this vulnerable group.
The purpose of this paper is to investigate the relationship between auditor industry differentiation (specialization) and the underpricing of initial public offerings…
The purpose of this paper is to investigate the relationship between auditor industry differentiation (specialization) and the underpricing of initial public offerings (IPOs). The intention is to determine whether IPO firms – particularly those in the small firm segment of the market where information asymmetry is likely to be greatest – can benefit from significantly better IPO pricing by engaging the services of differentiated auditors.
The paper examines a broad sample of initial public offerings made between 1991 and 2000. It also conducts univariate and multivariate tests to assess the relationship between IPO underpricing and auditor industry specialization.
The paper finds that IPOs audited by Big 6 firms experience significantly less underpricing than IPOs audited by non‐Big 6 firms, particularly among small clients. It also finds an additional (and significantly larger) reduction in underpricing when the client engages an auditor that has established itself as the clear leader in its industry.
The results in this paper may not be generalizable to different countries. They do, however, appear to be robust in the USA throughout the ten‐year sample period.
The paper shows that it may not be feasible for all clients in the small‐firm segment of the market to engage specialist auditors. However, if they can, the results suggest that they could benefit from better IPO pricing.
The paper combines the auditor specialization literature with the IPO underpricing literature and also documents a significant economic benefit to smaller IPO firms.
The purpose of this study is to explore audit procedure disclosures related to key audit risks, during the prior year and the initial year of the COVID-19 outbreak, by…
The purpose of this study is to explore audit procedure disclosures related to key audit risks, during the prior year and the initial year of the COVID-19 outbreak, by reporting on matters published in over 3,000 Australian statutory audit reports during 2019 and 2020.
This study partially uses latent semantic analysis methods to apply textual and readability analyses to external audit reports in Australia. The authors measure the tone of the audit reports using the Loughran and McDonald (2011) approach.
The authors find that 3% of audit procedures undertaken during 2020 were designed to address audit risks associated with the COVID-19 pandemic. As a percentage of total audit procedures undertaken during 2020, the authors find that smaller practitioners reported much less audit procedures related to COVID-19 audit risks than most larger audit firms. Finally, the textual analysis further found differences in the sentiment or tone of words used by different auditors in 2020, but differences in sentiment or tone were not found when 2020 was compared to the prior year 2019.
This study provides early evidence on whether auditors designed audit procedures to deal specifically with audit risks that arose due to the COVID-19 pandemic and on the extent and nature of those audit procedures. The study will help policymakers to better understand whether Key Audit Matters provided informational value to investors during a time of global crisis.
After spending three years as a secondary science teacher in an affluent Toronto neighborhood, I was surprisingly hired as a Literacy Teacher in my old school district…
After spending three years as a secondary science teacher in an affluent Toronto neighborhood, I was surprisingly hired as a Literacy Teacher in my old school district just north of the city. I did not have a regular classroom; instead I was expected to work with as many teachers as I could within a cluster of elementary and secondary schools to, broadly speaking, pay explicit attention to the role of language in learning within the content areas. The purpose of this chapter is to analyze and interpret this part of my educational career by engaging in self-study via personal history; a personal history refers to becoming an accidental teacher educator, by virtue of a unique role as an in-service teacher educator with a language and literacy portfolio. Journals kept over two years reveal that, in many ways, I was a teacher educator before I knew what the term meant and that developing a pedagogy of teacher education with a focus on literacy made me increasingly frustrated with the over-simplified ways in which my school district framed issues of diversity.
In this chapter, we introduce readers to the volume, a collection of 13 inquiries that employ the methodology of self-study in teacher education practices (S-STEP) in…
In this chapter, we introduce readers to the volume, a collection of 13 inquiries that employ the methodology of self-study in teacher education practices (S-STEP) in culturally and linguistically diverse settings across the globe. After sharing the purpose and origins of the project, we provide an overview of the volume’s organization and brief summaries for each study. As a whole, the collection addresses two pressing yet interrelated challenges in teacher education research: understanding teacher educator development over the career span and how these scholar-practitioners prepare teachers for an increasingly diverse, mobile, and plurilingual world.
Purpose – Drawing on a study of data extracts ‘mined’ from the Internet without interaction with the author, this chapter considers the emotional implications of online…
Purpose – Drawing on a study of data extracts ‘mined’ from the Internet without interaction with the author, this chapter considers the emotional implications of online ‘participant absent research’. The chapter argues that researchers should reflexively consider the ways in which data collection techniques framed as ‘passive’ actively impact on researchers’ emotional lifeworlds. Consequently, it is important to ensure that researchers are adequately prepared and supported.
Methodology/Approach – The data introduced in this chapter were constructed around a single case study. This example documents an incident where a woman was asked to leave a sports shop in the UK because she was breastfeeding. Not allowing breastfeeding within a business is illegal in the UK, and this case resulted in a protest. The study involved an analysis of user-generated data from an online news site and Twitter.
Findings – Drawing on field notes and conversations with colleagues, the chapter explores the value of reflexivity for successfully managing researchers’ emotional responses to disturbing data during the process of analysis.
Originality/Value – Whilst the role of emotion is often considered as part of ethnographic practice in studies utilising face-to-face encounters, it is underexplored in the online domain. This chapter presents, through a detailed example, a reflective account of the emotion work required in participant absent research, and offers strategies to reflexively manage emotions.
This chapter is the result of an interest in the professional and research literature exploring the intersection between education and digital technology. Decades of…
This chapter is the result of an interest in the professional and research literature exploring the intersection between education and digital technology. Decades of research and press have largely focused on the ways in which particular devices might be productively used in the K-12 classroom. Educational radio, educational television, the computer, and more recently the tablet have all been framed as being valuable for supporting student learning. Critics such as Neil Selwyn have argued that research in educational technology needs to focus less on supporting particular devices and more on the nature of social interactions that are mediated, constrained, and enabled by various technological affordances.
This chapter reviews four theoretical frameworks in terms of their approach the social nature of the use of technology in education.
The chapter introduces a number of conceptual frameworks that are helpful for considering the social implications of using digital technologies to support the needs of diverse learners in a teacher education classroom.
Scholars, especially who are also teacher educators can consider using and developing frameworks that are more robust for thinking about digital learning in education.
The value in this chapter lies in the critical conceptions explored and interrogated. The author demonstrates the complexity of teacher knowledge overlaid with technology.
The puzzle of hot and cold issue markets has attracted substantial interest in the academic community. The behavior of IPO volume and initial returns over time is well…
The puzzle of hot and cold issue markets has attracted substantial interest in the academic community. The behavior of IPO volume and initial returns over time is well documented. Few studies, however, investigate the dynamic interrelationship between these two variables. This paper aims to fill this gap. In addition, the technological innovations hypothesis of hot issue markets is tested. Welch and Hoffmann‐Burchardi suggest that the clustering of new issues is caused by IPO volume spikes in industries that have recently experienced technological innovations or favorable productivity shocks.
This paper employs a sample of 8,160 initial public offerings filed in the USA between January 1972 and December 2001. A simultaneous equation approach is used to examine the endogenous relationship between IPO volume and initial returns. In addition, the paper analyzes the industry correlation matrix of new issue activity and estimates a fixed‐effects model based on industry‐level data to examine the impact of technological innovations on new issue activity.
It is found that higher IPO volume causes higher initial returns, but not vice versa. In addition, evidence is found against the technological innovations hypothesis. The findings suggest that economy‐wide rather than industry‐specific factors are responsible for the observed variations in IPO volume.
As with any empirical study, the results may be sample‐specific.
The paper extends the prior literature on the relationship between IPO volume and initial returns by applying two‐stage and three‐stage least squares models that go beyond prior methodological approaches used in the extant literature. In addition, the paper provides some of the first empirical evidence on the effect of technological innovations and productivity shocks on IPO activity.