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In many states, legislators have serious concerns about American competitiveness in the global economy. Based on Thomas Friedman's The World Is Flat – perhaps the most highly read book in policy communities over the past decade – legislators are aware the United States is falling behind other countries on many indicators of educational attainment. Although the United States was once a leader in higher education access, with 60 percent of its population attending at least some college, nine countries now exceed this level of participation (Wagner, 2006). Our educational attainment is predicted to increase in the future, not because of increasing participation rates, but because of the expanding college-going population. In production of bachelor's degrees, the United States is now merely average among the 20 most prosperous countries. On a per capita basis, one could argue that the United States no longer has the best higher education system in the world.

This volume centers on introducing and exploring issues of and approaches to demonstrating the potential nonexclusively commercial values of individual university innovations, such as social, ecological, and economic values of innovation that may be realized through movement to the private marketplace. The volume papers comprised the basis for discussion and formation of a 2008 colloquium that was conceptualized and organized by the McGuire Center for Entrepreneurship and co-hosted by the McGuire Center and the Office of Technology Transfer at The University of Arizona. The goal of the colloquium and conference volume was to increase university-based ability to advance innovation by conducting technology-specific assessments of the social (and other noncommercial) gains of the individual innovation. New technologies and knowledge sets generated by university faculty are most frequently measured for potential academic value by the innovating faculty member, department, and general peer structure, and for potential commercial value when appropriate by technology transfer offices and other market-oriented units that are charged with the management of the intellectual property of the institution. A formal, institutionally supported valuation of the social, ecological, and/or economic potential of individual innovations may provide evidence of gain needed to motivate more parties to become engaged in academic entrepreneurship. Thus, the capacities of colleges and universities to more confidently forecast the noncommercial value of new knowledge and discovery has the potential to act as an additional link in the often disconnected value proposition of university innovation.

The setting of private finance companies that failed in New Zealand during 2006-2012 was characterized by weaker corporate governance and enforcement of securities law. This paper aims to explore audit failure in this setting and examine whether auditors erred in their audits of the failed finance companies and whether the audit failure rate of Big N auditors was different from that of non-Big N auditors.

This paper adopts the archival research method and uses three sets of evidence to assess audit failure – the frequency of going concern opinion (GCO) prior to failure, misstatements in the last audited financial statements, and the violation of the Code of Ethics.

The study finds that only 41 per cent of the sample companies received the GCO in their last audit prior to failure and provides evidence of material misstatements in the financial statements of a number of failed finance companies that received clean audit opinions prior to failure and breaches of the Code of Ethics by a number of auditors. These results strongly indicate audit failure for a number of failed finance companies. The audit failure rate, however, appears less for Big N auditors than for non-Big N auditors.

The study draws attention of the stock market regulator and the accounting profession to an area, the audit of private finance companies, that needs better quality audits.

This paper provides systematic evidence of audit failure in failed finance companies in New Zealand. It also furnishes preliminary evidence of Big N auditors compensating for weaker corporate governance.

“Economics is a Serious Subject.” Edwin Cannan.

The fundamental relationship between accounting variables and firm valuation is a recurring theme in capital market research. This paper investigates this relationship within a balance sheet context and highlights the importance of controlling for relevant economic factors. We do this by conditioning explanatory power on the firm's relative financial leverage position, after controlling for cashflows and firm size, and using an arctan regression model to take account of temporary components in cash and earnings flows. Using data for 743 firm‐years for Australian Stock Exchange listed stocks, we find that for firms which are ‘above optimal leverage’: (i) earnings contain a greater level of transitory items, particularly when firm size is small; and (ii) cashflows provide higher incremental information. Our results are consistent with investors perceiving earnings as progressively less informative as the probability of failure increases, and the likelihood of earnings manipulation for the purpose of reducing proximity to debt covenants increases.

Goal 5 of the United Nations (UN) Sustainable Development Goals (SDGs) prioritises gender equality and empowerment of all women and girls. Key to achieving this is addressing violence against women (VAW; see SDG target 5.2) and, we believe, understanding the role of technology in both enacting and combating VAW. In this chapter, we outline how technology-facilitated VAW threatens women's use of technology and discuss policies and practices of support workers and practitioners that aid safe use of digital media. We consider features of technology-facilitated VAW advocacy which differ from traditional VAW advocacy, using examples from the Global North and South. Information communication technologies (ICTs) are used by VAW advocates in a range of ways; to provide information and education about domestic violence, safe use of technology and negotiating the legal and criminal justice systems; collect evidence about abuse; provide support; and pursue social change. As the capabilities and prevalence of ICT and devices increase and access costs decrease, these channels offer new and innovative opportunities capitalising on the spacelessness, cost-effectiveness and timelessness of media. Nonetheless, technological initiatives are not perfect or failsafe. Throughout the pages that follow, we acknowledge the limitations and challenges of technology-facilitated advocacy, which could hinder application of the SDG.

While the phenomenon of technostress has received significant attention from researchers in recent years, empirical findings concerning the consequences of specific forms of techno-stressors have remained scattered and contradictory. The authors aim to integrate the conclusions of previous studies to understand the effects of specific techno-stressors on strain and job performance.

This study employs meta-analytic techniques to calibrate the findings of 67 studies investigating more than 63,100 employees.

In general, not all techno-stressors have adverse effects. In particular, techno-uncertainty does not impact job performance. In addition, relative weight analyses reveal the relative importance of techno-complexity and techno-insecurity as predictors of both strain and job performance. Finally, this study finds that the effects of specific techno-stressors on job performance vary depending on research participants' gender, educational attainment and employment status.

First, this study provides a more nuanced view of the effects of specific techno-stressors. Second, this research clarifies the relative importance of specific techno-stressors as predictors of strain and job performance. Finally, this study reveals the moderating effects of demographic variables on the relationships between specific techno-stressors and job performance.