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The purpose of this paper is to examine the risk factors that led to the Livent fraud, and the procedures that need to be taken by responsible parties to carefully investigate and address the incidents of misconduct.

The paper combs through the chronology of events that led to the Livent fraud by looking at both primary and secondary sources. These sources made it possible to examine how the fraud was discovered, and the investigative steps that should have been taken to uncover the fraud.

The findings indicate that a corporate culture which focuses on the bottom line coupled with weak to non-existent internal controls were the key elements that led to the Livent fraud. The findings also illustrate that when faced with declining profits, senior managers will go to any length possible to manipulate and falsify their company’s records.

The paper is useful to management personnel and fraud examiners in that it used an actual accounting fraud case to highlight areas more susceptible to fraud and the approach that can be taken to investigate similar cases of misconduct. The paper also highlighted the practical implications for internal and external auditors in detecting and addressing fraud.

The study used an accounting fraud case to examine the techniques used by management personnel to produce fraudulent financial statement.

Extending a previous study of business schools across the USA, this further analysis of the research data aims to investigate the organizational deployment of the selection of strategic marketing initiatives prescribed by a national quality programme, and to cross‐index the results to the organisational characteristics of the responding institutions.

Data were collected by postal questionnaire from the deans of 225 business schools. Descriptive statistics analyze organizational characteristics, marketing planning activities and the use of “faculty awards” for an identified set of performance groups. Cluster analysis identifies distinct segments representing unique combinations of marketing activities undertaken and awards used. Performance levels are compared across the clusters, and the typical organizational structures of their members described.

Analysis yields marketing intelligence relating to the extent that eight categories of strategic marketing effort are deployed by the best and worst performing business schools in the sample. Common patterns are identified, and attributed to organizational types. It is clear that pre‐requisites for performance excellence are the existence of a formal mission statement, the practice of formal marketing planning, and the planned use of motivational rewards to faculty. But, it is equally clear that too many business schools are content with the status quo, which is not typified by these attributes.

The scope of this analysis is limited in a number of identified respects. Implications for future research are discussed.

No one responsible for performance delivery in a business school practitioner should doubt that the benefits of planned strategic marketing are worth the commitment and effort required.

Uniquely, this study provides detailed empirical support to the application of marketing theory within the higher education context. The cross‐indexing of the findings to the various organizational types permits planners to compare practice in other business schools, both in their peer group and in the sector as a whole.

This emprical study surveyed 450 members of the New York Society of Security Analysts to determine the effect of management forecasted financial statements on their confidence in analyzing the financial condition of the film. A multivariate analysis of variance model was designed and hypothesis testing was conducted. The results demonstrated that the use of management forecasted financial statements increased the level of self‐confidence that analysts reported concerning their financial analysis. This may indicate that the current historical‐based model does not meet the needs of investors or creditors as well as would a new format including both historical and forecasted information.

The following classified, annotated list of titles is intended to provide reference librarians with a current checklist of new reference books, and is designed to supplement the RSR review column, “Recent Reference Books,” by Frances Neel Cheney. “Reference Books in Print” includes all additional books received prior to the inclusion deadline established for this issue. Appearance in this column does not preclude a later review in RSR. Publishers are urged to send a copy of all new reference books directly to RSR as soon as published, for immediate listing in “Reference Books in Print.” Reference books with imprints older than two years will not be included (with the exception of current reprints or older books newly acquired for distribution by another publisher). The column shall also occasionally include library science or other library related publications of other than a reference character.

This article reports the application of marketing planning in an unusual context. It reports the results of a national survey of business school deans in the USA, and examines the possible effects on university business school performance of the use or non‐use of selected marketing planning activities and of selected faculty awards (proxy indicators of the level of importance that business schools might place on certain areas of faculty effort). The relationships that these activities and awards have with one another are measured. Best practices are identified. The number of respondents who employ the various marketing practices is reported, conclusions drawn, limitations identified, and suggestions made for future research.

The purpose of this paper is to report the results of a survey of business schools examining the impact of market orientation on overall business school performance. The authors extend previous research by examining the possible moderating influence of accrediting body affiliation and administrative position of key informants on the relationships between the components of market orientation (customer orientation, competitor orientation, and inter-functional coordination) and overall performance for each of three markets (student, parent, and employer). Research objectives are stated in terms of 18 hypotheses.

The authors apply moderated regression analysis following the methodology used by Sharma, Durand, and Gur-Arie (1981) and Slater and Narver (1994), examining the variable relationships within schools affiliated through two accrediting bodies, from the perspective of business school deans and chief academic officers.

Results suggest moderating effects for three of the 18 relationships that were tested. Intelligence gathered from survey research within higher education is indicated to vary somewhat depending on key informant characteristics (accrediting body affiliation and administrative position in this study).

These results have practical implications for strategic planning within higher education. A better understanding of the differences within higher education will assist decision makers in responding to intelligence gathered within their own university, and will also assist them with strategies involving other universities (such as competitors or global partners).

These results within higher education have implications for survey research more broadly, supporting concerns by Phillips (1981) and others that researchers be mindful of key informant characteristics and other factors that could bias their judgments regarding organizational properties and other variables under investigation.

Traces the trajectory of the digital divides by focusing on different areas of research that are competing to shape the public policy agenda. Posits that policy should focus at least as much on the context and content of technology use as it has this far on the increased distribution of computing resources.

Global warming and drastic environment fluctuations have given rise to worldwide emergency, demanding to discover the most unexplored area in the field of social responsibility that is, consumer social responsibility (CnSR). This study aims to define the novel term “CnSR” and its antecedents to accomplish long-term sustainability. An in-depth analysis is executed to discover key antecedents, and proposed tool validation is implemented with the help of the big size of consumer population.

Primary data are collated using consumer responses, and reliability statistics were analyzed implementing Cronbach's alpha, and factor analysis is performed for required validation.

Probing existing research, CnSR was mostly correlated with consumers’ ethical and moral behavior. The present work proposes a unique tool which has successfully revealed a broader approach resulting in four vital antecedents: environmental orientation (EO), ethical and moral disposition (EMD), spiritual orientation (SO) and orientation toward shared consumption (OSC). Cronbach's alpha is adopted to determine internal consistency of the survey and has showed precision of 0.953 which affirms accuracy of the proposed tool.

Splitting of EO using factor analysis into environmental oriented preference (EOP) and recyclable oriented preference (ROP) has indicated further required inputs for better understanding.

Sustainable issues were limited to corporates in the form of corporate social responsibility (CSR) activities. Present work demands consumer awareness about their consumption consequences and fix their responsibility to achieve long-term sustainability.

The present study is the first to identify the antecedents of CnSR and effectively demonstrates a tool for the same.

Big wars create big literatures, and World War I was the biggest war to hit Europe since Napoleon. The United States joined the fight in 1917 and proceeded to create a military force exceeding four million men. Because of its enormous impact on the American fabric, the war has created an extensive number of writings by participants as well as by later historians who sought to make some sense out of the slaughter.

To highlight content of interest to this journal’s readership that promotes current thinking and activities in information technology.

A selective conference report of the annual meeting of the American Library Association and a pre‐conference.

The largest conference of librarians, the variety of programs, activities, exhibit halls, creates one of the best professional development opportunities for librarians. Attracting librarians from all sectors and work environments from around the globe, this conference is hard to describe in a brief way except to say it is an experience. Documenting relevant programs about information technology was the goal of this contribution.

An alternative to not being present while gaining some information and coverage.

Contains information of particular interest to readers who did not attend these sessions. Introducers them to presenters and important hot topics.