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1 – 8 of 8The need for independent audit goes back to the agency theory, the theory of delegation of power and the issue of trust. Stakeholders delegate power to management to manage the…
Abstract
The need for independent audit goes back to the agency theory, the theory of delegation of power and the issue of trust. Stakeholders delegate power to management to manage the business on their behalf, yet they face the risk of information asymmetry and management motivations to commit fraud. The main aim of having an independent auditor was therefore to reduce the risk of information asymmetry and fraudulent behaviour by management. Auditors are required by the International Auditing Standards to detect material fraud and error, and they are expected to have a duty of care for stakeholders. However, recently independent auditors, whether conducting private or public audit, have been scrutinised for failing to detect material fraud. There have been a lot of discussions in the literature about the role of private auditors in detecting fraud, but very little discussions about the role of public auditors in detecting fraud. This chapter will outline the difference between private audit and public audit; explain the legal liability of public auditors in relation to fraud detection; the role of public auditors in detecting fraud; and will critically review the root causes for auditors’ failure to detect fraud.
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Bringing renewed attention to the anemic representation of Black women within the teaching profession, this chapter begins by chronicling the history of Black women in teacher…
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Bringing renewed attention to the anemic representation of Black women within the teaching profession, this chapter begins by chronicling the history of Black women in teacher education – from the Reconstruction Era to the 21st century – in an effort to highlight the causes of their conspicuous demographic decline. Next, it is argued that increasing the number of Black women in the teaching profession is a worthwhile endeavor although the rationales for such targeted efforts may not be obvious or appreciated by the casual observer. It is, therefore, important to illuminate the multiple justifications as to why it is essential to improve the underrepresentation of Black women in America’s classrooms. Lastly, it is asserted that serious attention is required to reverse the dramatic exodus of Black women from the teaching profession. In conveying this issue, the author shares special emphasis recruiting tactics, for the national, programmatic, and local school district levels, as promising proposals to enlist and retain more Black women in the teaching profession.
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Amanda Washington Lockett and Marybeth Gasman
This chapter focuses on the presence and accomplishments of Black women across the leadership spectrum within the context of historically Black colleges and universities.
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This chapter focuses on the presence and accomplishments of Black women across the leadership spectrum within the context of historically Black colleges and universities.
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Shellie McMurdo and Wickham Clayton
Roland Joffé, the film-maker behind the significant critical hits The Killing Fields (1984) and The Mission (1986), employed a hypnotic aesthetic, which unflinchingly depicted…
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Roland Joffé, the film-maker behind the significant critical hits The Killing Fields (1984) and The Mission (1986), employed a hypnotic aesthetic, which unflinchingly depicted violence and brutality within different cultural contexts. In 2007, he used a no less impressive aesthetic in a similar way, although this film, Captivity, was met with public outcry, including from self-proclaimed feminist film-maker Joss Whedon. This was based upon the depiction, in advertisements, of gendered violence in the popularly termed ‘torture porn’ subgenre, which itself has negative gendered connotations.
We aim to revisit the critical reception of Captivity in light of this public controversy, looking at the gendered tensions within considerations of genre, narration and aesthetics. Critics assumed Captivity was an attempt to capitalize on the popularity of the torture horror subgenre, and there is evidence that the film-makers inserted scenes of gore throughout the narrative to encourage this affiliation. However, this chapter will consider how the film works as both an example of post-peak torture horror and an interesting precursor to more overtly feminist horror, such as A Girl Walks Home Alone at Night (2014) and Raw (2017). This is seen through the aesthetic and narrative centralizing of a knowing conflict between genders, which, while not entirely successful, does uniquely aim to provide commentary on the gender roles which genre criticism of horror has long considered implicit to the genre’s structures and pleasures.
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