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In response to corporate scandals the USA issued the Sarbanes‐Oxley Act to promote corporate responsibility for financial reporting. Some see the impact of the US legislation crossing borders and influencing the nature of financial reporting in other countries. The purpose of this paper is to investigate whether or not there have been increases in transparency in non‐US financial markets, specifically in South East Asia, suggesting a ripple effect as a result of the Sarbanes‐Oxley Act.

The study examines the audited financial statements of 92 South East Asian companies issued before and after the Sarbanes‐Oxley legislation to note any significant increase in transparency. As a proxy for transparency, the study examines the number of footnotes included in audited financial statements.

The results indicate a statistically significant increase in the number of footnotes in the positive direction. Because of this increase, a changing trend of increased transparency is suggested in South East Asia.

In 2002 the USA passed the Sarbanes‐Oxley Act to promote corporate responsibility for financial reporting. Some see this US legislation creating a ripple effect on financial reporting in other countries. The findings of this study suggest a changing trend of increased transparency in financial reporting in South East Asia. Although this trend cannot be directly attributed to the effects of the Sarbanes‐Oxley Act, it appears to be related to a larger, more transcendent worldwide reform movement towards increased corporate responsibility and financial reporting to which the Sarbanes‐Oxley Act appears to have served as a catalyst.

The purpose of this paper is to analyze media storytelling and rhetoric surrounding the credibility of the longstanding accounting practice of mark‐to‐market valuation.

The cascading storytelling model of progressive framing by the media of mark‐to‐market valuation was applied to story subsets of the three types of classic Aristotelian rhetorical appeals.

The authors found that the media blamed the accounting profession's mark‐to‐market valuation practices as substantive cause of recent corporate problems and declines in market values. In addition, the rhetorical framing of mark‐to‐market accounting practices in the media prompted the Financial Accounting Standards Board to a rush to judgment.

The paper is limited to the analysis of the storytelling included. Different results from other sources may provide another result.

The failure in the media to address the duality between the logos of accounting and the ethos of the media narratives exacerbated the cascading activation. Understanding this duality may provide a different lens in looking at information dissemination. This is not only relative to stakeholders in making more informed decisions but should also serve as a warning to the profession, to have more voice, to use a rhetorical strategy that can have more saliency in the public arena.

The paper examined storytelling as interplay of retrospective narrative, the presentness of living story, and the antenarratives shaping the future of not only the unfolding economic crisis, but the future of accounting itself. In terms of rhetoric, we extended the application of pathos, ethos, and logos by examining a cascading activation theory model. This is one of the few studies of antenarratives and how through cascade rhetoric the future is shaped.

In this article the important contributions in marketing made by Nordic researchers and its applicability to studies of the marketing/entrepreneurship interface will be discussed. It is argued that much of the contemporary Nordic research in marketing, for example, networks, relationship marketing and recent phenomena such as strategic alliances and imaginary organisations, is important for the understanding of marketing behaviour in entrepreneurial.

The disproportionate representation in juvenile justice systems of children who are, or have been, in the care of the state is a major cause of concern internationally. However, the experiences of this particular group are largely absent from both policy debates and the international research base. This paper aims to correct that deficit by exploring the lived experiences of residential care, justice-involved children.

An interpretivist investigation of care experienced children’s perceptions of their experiences, involving semi-structured interviews with a purposive sample of 19 children in England who were simultaneously in residential care and subject to youth justice supervision. Data were analysed using thematic content analysis.

Care-experienced children described how their experiences of residential care environments and regimes have undermined their sense of how they see themselves, now and looking to the future. Against this background of disrupted identity, they also reported stigmatising interactions with staff that leave them feeling labelled both as a generic “looked-after child” and as a “bad kid”.

The findings are based on the perceptions of a group of children in the criminal justice system, which, although reflecting the experiences of those with negative outcomes, may not be representative of all children in residential care.

The findings have implications for those responsible for the care and development of care-experienced children, as well policymakers concerned with reducing the numbers of care-experienced children in youth justice. Those responsible for the care and development of care-experienced children should consider steps to reduce how factors outlined here disrupt a child’s sense of self and introduce criminogenic labelling and stigma.

Despite a number of studies seeking to understand why the number of care experienced children in the youth justice system is disproportionate, there is very little empirical work that seeks to understand the experiences and perceptions of children currently both in care and the criminal justice system. This paper seeks to correct this deficit, by detailing how children who are both in residential care and subject to youth justice supervision view their care experiences. The implications of this for policy, practice and further research are then explored.

The study aims to determine the outcomes of mentorship in an online game system, as well as the characteristics of good mentors.

A combination of anonymized survey measures and in-game behavioral measures were used to power longitudinal analysis over an 11-month period in which protégés and non-mentored new players could be compared for their performance, social connections and retention.

Successful people were more likely to mentor others, and mentors increased protégés' skill. Protégés had significantly better retention, were more active and much more successful as players than non-protégés. Contrary to expectations, younger, less wealthy and educated people were more likely to be mentors and mentors did not transfer their longevity. Many of the qualities of the mentor remain largely irrelevant—what mattered most was the time spent together.

This is a study of an online game, which has unknown generalizability to other games and to offline settings.

The results show that getting mentors to spend dedicated time with protégés matters more than their characteristics.

Good mentorship does not require age or resources to provide real benefits.

This is the first study of mentorship to use survey and objective outcome measures together, over time, online.

YEARS ago the only people who feared the law were the “baddies”. They took the risks of their nefarious profession and when they were copped, took their sentences with resignation as the price they had to pay for whatever it was that they had illegally gained.

The purpose of this paper is to examine the role of well-being in mediating the relationship between workplace spirituality and job satisfaction. It also studies the role of spiritual leadership in moderating the effect of workplace spirituality on well-being.

The study proposes a hypothesized model tested among 515 teachers from Indian higher educational institutions, selected through random sampling. Mediation and moderation analysis are used to test the hypothesized relationships.

Drawn on positive organizational studies, the results indicate that inner well-being, comprising of psychological, emotional, social, spiritual and intellectual dimensions, does not mediate the relationship between spiritual dimension of workplace spirituality and job satisfaction. Same effect is observed for mediation role of physical well-being. However, inner well-being and physical well-being both mediate the relationship between mindfulness and job satisfaction among teachers. Also, teachers experience higher levels of well-being in the presence of spiritual leadership at their workplaces.

The paper contributes to leadership and workplace spirituality literature by testing an integrated framework of mediating role of inner well-being and physical well-being.

The study helps practitioners to integrate their practices and programs with workplace spirituality for improving well-being and attaining positive outcomes, which can further contribute to performance and productivity in institutions.

The proposed framework highlights the impact of workplace spirituality dimensions and mindfulness on inner well-being and physical well-being of teachers which lead to positive outcomes such as job satisfaction. It also enriches the spiritual leadership literature.

While granting Cowper the full poetic license he is entitled to, prosaically I must observe that it is not the syllables but rather the philogists who pant. They do indeed breathe rapidly in short gasps after they have established each successively deeper level of root connection in pursuit of the etymological purpose of delineating the origin and historical development of words, or of providing an account of any given word. Etymology as so defined I will designate analytic etymology and distinguish from another form of word study, which I shall call reconstructive etymology.

In the past 50 years, numerous reference books have been written on the subjects of medieval history, art, literature, and philosophy. Steven F. Vincent provides a guide to selecting modern, as well as standard, sources of information on the Middle Ages.