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Content available
Article
Publication date: 6 February 2007

Shelley Griffiths

317

Abstract

Details

Pacific Accounting Review, vol. 19 no. 1
Type: Research Article
ISSN: 0114-0582

Content available
Article
Publication date: 19 April 2013

Andrew M.C. Smith

249

Abstract

Details

Pacific Accounting Review, vol. 25 no. 1
Type: Research Article
ISSN: 0114-0582

Article
Publication date: 25 August 2017

Candice T. Hux

This synthesis covers academic research on the use of valuation, tax, information technology (IT), and forensic specialists on audit engagements. The importance and role of…

Abstract

This synthesis covers academic research on the use of valuation, tax, information technology (IT), and forensic specialists on audit engagements. The importance and role of specialists on audit engagements have recently increased, and specialist use has garnered significant attention from regulators and academics. Given the PCAOB’s (2017b) recent proposal to revise auditing standards regarding specialists’ involvement, it is important to review the specialist literature as a whole. By integrating research across these four domains, I identify commonalities and differences related to: (1) factors associated with the use of specialists on audit engagements (including the nature, timing, and extent of use); (2) factors impacting auditors’ interactions with specialists (including specialists contracted by the auditor or management); and (3) outcomes associated with the use of specialists. This integrated analysis of the specialist literatures shows variation in the use of specialists, and various factors affecting both if and how they are involved and whether auditors use specialists internal or external to the audit firm. Additionally, research has sometimes (but not always) linked specialist involvement to higher audit quality. The commonalities and areas of variation identified are informative to audit research and practice, particularly as regulators and audit firms look to improve the quality of audits using specialists. Throughout the synthesis, I also provide a number of directions for future research.

Details

Journal of Accounting Literature, vol. 39 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Book part
Publication date: 22 August 2023

Bev Orton

Mothers – The Silent supporters focus on the potential role of the mother in the restorative justice (RJ) process. This chapter provides a contextual framework for the research…

Abstract

Mothers – The Silent supporters focus on the potential role of the mother in the restorative justice (RJ) process. This chapter provides a contextual framework for the research highlighting debates pertaining to RJ and parents, especially mothers. This was made possible with a grant from the BA/Leverhulme Small Research Grants. The research provided a holistic understanding of social backgrounds and links between theory and the practice of RJ. The workshop provided a multi-perspective analysis of the interactions within significant relationships between mothers and sons. The author’s focus was on the role of the mother prior to the RJ process. The workshops were held in a safe space in a northern region. The mothers were from different economic and social backgrounds.

Details

Gendered Perspectives of Restorative Justice, Violence and Resilience: An International Framework
Type: Book
ISBN: 978-1-80382-383-6

Keywords

Article
Publication date: 1 May 1901

The question of reprinting notable novels which have been allowed to fall out of print is somewhat different from the one discussed in previous articles. In that case the question…

Abstract

The question of reprinting notable novels which have been allowed to fall out of print is somewhat different from the one discussed in previous articles. In that case the question was as regards keeping in print popular modern novels whose titles appeared in many Public Library catalogues, to invite attention and draw inquiries from readers as to their existence. In the present case, the question concerns the advantage or utility of reprinting novels which are of some literary value, and are frequently mentioned in histories of literature, magazine articles, &c. A very considerable number of the novels mentioned below are translations of foreign works which have not yet found their way into English Public Libraries, while many are American standard novels which have not been introduced to any extent in England. Both varieties, however, will be found in the Public Libraries of the United States. But, in addition to these American and foreign works, there are certain novels which are named and described in every extensive history of English literature; which are quoted by later writers; which possess considerable claims to remembrance; and yet, so far as I can learn, are not to be had in good modern editions either in England or in America. There are first, the novels which mark the dawn of prose fiction in English literature, and which are worth reprinting if only for the use of students. Such works as Barclay's “Argenis,” Sidney's “Arcadia,” Lyly's “Euphues,” Lodge's “Rosalind,” and all the early attempts at romance are deserving of reproduction in a decent modern dress which would place them within reach of students, libraries, and the general public. The novels of Samuel Richardson are not now obtainable in a handy form, and it is surprising that no publisher of good reprints has thought of issuing nice illustrated editions of these classics. Mrs. Aphra Behn's novels are not perhaps the very best of their kind, but they are celebrated, and should be obtainable. Other well‐known (or rather notable) novels are Johnston's “History of a Guinea,” Greaves' “Spiritual Quixote,” a very clever satire on the early Methodists which has considerable value; Brooke's “Fool of Quality,” Amory's “John Buncle,” and all the best novels of this period, which have been allowed to drop into oblivion. Brooke's “Fool of Quality,” it is true, was issued in the edition prepared by Kingsley, but a cheaper one‐volume edition is also wanted, especially as I believe the other is now out of print. Then it is very remarkable that such a powerful book as Godwin's “Caleb Williams” is not to be had in a worthy edition. Mrs. Shelley's “Frankenstein,” which is a very early and good example of the horrible in fiction, has yet to be issued in a properly illustrated and handy form. Hope's “Anastasius” does not appear in a modern form, and is not easy to obtain in a nice edition; and such Eastern tales as Fraser's “Kuzzilbash,” seem to have dropped completely out of notice. Morier's “Hajji Baba” has been reissued, so far as the Persian part is concerned, but the sequel, containing the humorous account of the embassy to England, also awaits issue. To many minds, the picture of the conflict between Eastern and Western ideas presented in “Hajji Baba in England” makes it much more interesting than the original Persian story. More recent works, like Croly's “Salathiel” and Savage's “Bachelor of the Albany,” should certainly be reprinted, and kept in print, as they deserve. The latter is a work which is frequently quoted, and yet it seems to have been forgotten. It would be possible to specify many good and deserving books which are worth reprinting, but, as they are mentioned in the accompanying list, it is needless to repeat their titles.

Details

New Library World, vol. 3 no. 11
Type: Research Article
ISSN: 0307-4803

Abstract

Sexual harassment and discrimination are continuing and chronic workplace problems (Quick & McFadyen, 2017) that affect the health, well-being and socio-economic future of victim/survivors (Blau & Winkler, 2018). Despite this, management and leadership education have been primarily addressing this workplace issue from a legal responsibility perspective and using preventative strategies such as promoting the value of equity, diversity, inclusion and belongingness and explaining the importance of safe, healthy and respectful workplaces. While the establishment of policies, human rights training and disciplinary procedures are undeniably important, rarely do business educators prepare future managers to engage with employees in trauma-informed, compassionate and respectful ways. The co-authors have used a collective restorying process to engage in co-designing a workshop for early career managers and students of management and leadership. The workshop includes iterative exploration of the language and authentic performativity of unbiased compassion while engaging in collective reflexivity. The basis of the workshop centres the research proposition that to support a claimant the manager must performatively lead with authentic compassion while using unbiased language in order to assure procedural justice while mitigating procedural trauma. Early career managers, and hence their organizations, are ill-equipped to deal with workplace investigations of sexual harassment and discrimination. By collectively exploring and practicing unbiased compassion, managers will not only be more prepared to respond to a claim of sexual harassment or discrimination, but they will also reduce employee's felt sense of procedural trauma and increase the organization's likelihood of due diligence.

Book part
Publication date: 12 September 2017

Shelley Zion, Adam York and Dane Stickney

In the 30 years since Giroux (1983) named schools as a site of resistance, little has happened to sustain and embed that practice in schools. The contexts, structures, and…

Abstract

In the 30 years since Giroux (1983) named schools as a site of resistance, little has happened to sustain and embed that practice in schools. The contexts, structures, and policies in schools do not foster opportunities for resistance, and schools of education do not prepare teachers to support students’ critical actions in schools, ensuring the reproduction of inequity and injustice. While this is true for all historically marginalized groups, the specific legacy of discrimination (i.e., threats of deportation) faced by Latinx students and communities in the western United States often serves to silence their voices and efforts at resistance (Darder, Noguera, Fuentes, & Sanchez, 2012). In this chapter, we examine data from a student voice research project, including weekly observations (n = 102) for the school year across three public school classrooms, teacher reflections, and student work. This work is framed by the theory of sociopolitical development, implicating both teachers and students in the process of resistance and liberation. The data we explore captures (1) early conversations between students and teachers about issues of racial and economic injustice, (2) the initial resistance of students to having those conversations, (3) increasing trust between teachers and students supporting engagement with the issues, (4) students’ active resistance toward the issues that impacted them, (5) teachers and students working together to challenge unjust policies – at the school, district, and state level.

Details

The Power of Resistance
Type: Book
ISBN: 978-1-78350-462-6

Keywords

Article
Publication date: 1 December 1964

WITH the Pompey doldrum in mind, many misgivings were expressed about the Rothesay conference as the delegated gravy trains raced north to Glasgow. (Incidentally Sir Brian…

Abstract

WITH the Pompey doldrum in mind, many misgivings were expressed about the Rothesay conference as the delegated gravy trains raced north to Glasgow. (Incidentally Sir Brian Robertson will find comfort in our belief that rail travel is the most satisfying way to attend conference with corridor exchanges and dining car badinage shortening the long haul).

Details

New Library World, vol. 66 no. 11
Type: Research Article
ISSN: 0307-4803

Article
Publication date: 1 November 1964

With the Pompey doldrum in mind, many misgivings were expressed about the Rothesay conference as the delegated gravy trains raced north to Glasgow. (Incidentally Sir Brian…

Abstract

With the Pompey doldrum in mind, many misgivings were expressed about the Rothesay conference as the delegated gravy trains raced north to Glasgow. (Incidentally Sir Brian Robertson will find comfort in our belief that rail travel is the most satisfying way to attend conference with corridor exchanges and dining car badinage shortening the long haul).

Details

New Library World, vol. 66 no. 5
Type: Research Article
ISSN: 0307-4803

Article
Publication date: 17 January 2020

Sanja Kutnjak Ivković, Maria Haberfeld, Wook Kang, Robert Patrick Peacock, Louise E. Porter, Tim Prenzler and Adri Sauerman

The purpose of this paper is to explore the contours of the police code of silence, a critical component of the ability to control misconduct and enhance integrity within any…

1567

Abstract

Purpose

The purpose of this paper is to explore the contours of the police code of silence, a critical component of the ability to control misconduct and enhance integrity within any police agency. Unlike the extant research, dominated by single-country studies, this paper provides an in-depth exploration of the code across five countries and tests the relation between the code of science and societal characteristics.

Design/methodology/approach

A police integrity survey was used to measure the contours of the code of silence among police officers in Australia (n=856), Croatia (n=966), South Africa (n=871), South Korea (n=379) and the USA (n=664). The respondents evaluated 11 hypothetical scenarios describing various forms of police misconduct.

Findings

Bivariate analyses reveal considerable divergence in the code of silence across the five countries. Multivariate models of the code of silence show that, next to organizational factors (i.e. the respondents’ assessment of peers’ willingness to report, evaluations of misconduct seriousness and expected discipline) and individual factors (i.e. supervisory status), societal factors (i.e. the Corruption Perceptions Index score and the percent of irreligious citizens) are significant predictors of the respondents’ willingness to report.

Research limitations/implications

While the same questionnaire was used in all five countries, the nature of the data collection differed somewhat across the countries (e.g. online survey vs paper-and-pencil survey), as did the nature of the samples (e.g. representative sample vs convenience sample).

Practical implications

Perceived peer pressure, measured as the perceptions of whether other police officers would adhere to the code of silence, is the key variable explaining the police officers’ expressed willingness to adhere to the code of silence. Changing the police officers’ perceptions of peer culture and potentially changing the peer culture itself should be critical elements in the toolbox of any administrator willing to curtail the code of silence.

Originality/value

Whereas the study of the code of silence has started several decades ago, no prior study has tested the effects of organizational and societal variables on the code of silence in a comparative perspective.

Details

Policing: An International Journal, vol. 43 no. 2
Type: Research Article
ISSN: 1363-951X

Keywords

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