Search results

Certified public accountants (CPAs), internal auditors, management accountants and other accounting and non‐accounting professionals rely heavily on the concept of due professional care to help assure the public that they prudently exercise their responsibilities. In turn, accountants failing to use adequate due professional care face legal actions when “problems” arise. Based on an analysis of several legal databases, ascertains how the courts view professionals’ use of due professional care and how accountants can minimize such legal liabilities. Then analyses how the CPA profession can better comply with this important auditing standard.

The purpose of this paper is to understand demographic group (race, first-generation college graduate, gender, age) differences among perceived family and faculty social and family financial support within the US graduate school admissions pipeline in the social sciences.

Using data from a cross-sectional convenience sample survey (N = 99), this paper looks at ordinal social support variables (faculty member support, family social support and family financial support) by demographic groups. This paper uses a Mann–Whitney U test to compare first-generation status, race and gender and a Kruskal–Wallis H test to compare age groups.

This paper finds that applicants over 27 years old had significantly less faculty support in the graduate admissions pipeline compared to other age groups; differences in faculty support across race were marginally significant (p = 0.057). Regarding family social support, this paper finds first-generation applicants, male applicants and applicants over 27 years old report lower levels of support. Finally, this paper finds first-generation applicants and applicants over 27 years old report lower levels of familial financial support.

Previous literature on graduate admissions – published in this journal (Pieper and Krsmanovic, 2022) and others – does not consider experiences up to and before applicants hit the “submit” button on graduate applicants, which the authors term the graduate admissions pipeline. Instead, most previous literatures focus on faculty committees and validity of required application materials. Thus, this study begins to answer Posselt and Grodsky’s (2017) call to develop an understanding of applicant experiences and support within the graduate admissions pipeline.

Quality audits are prominent and proven management tools for assessing compliance and effectiveness of quality systems. They are commonly used in the effort to improve overall business performance. However, similarly to any other physical or conceptual system, they may fail to achieve objectives set forth, raising concerns among auditees and clients alike. Argues for the provision of adequate confidence to various interested parties in the quality of auditing services. A quality audit is conceptualized using the systems approach. Subsequently, a quality assurance framework based on the application of the 1994 and 2000 versions of the ISO 9001 standard in auditing is presented. Audit system effectiveness is modeled using the concepts of audit reliability, availability and suitability. Audit failures, risks and maintainability are addressed in detail. It is concluded that audit managers must ensure appropriate levels of quality and effectiveness of quality audit systems.

Although much can be learned from schools that regularly foster deeper learning, little research has been undertaken into how and why these schools have been effective or to elucidate key leadership and cultural characteristics. Moreover, there has been limited attention toward deeper learning within schools that focus on career and technical education (CTE), a major omission given the potentially elevated potential for deeper learning in these contexts. This study aims to partially rectify these issues by examining the intersections of leadership and culture at an innovative school that has demonstrated excellence whilst providing a curriculum centered on CTE.

This instrumental, insider, single-case study is focused on how leadership–cultural interactions have fostered and shaped students' opportunities to experience deeper learning. The authors take the perspective that it is largely through these leadership–cultural intersections that an organization and the work that happens within it takes on a particular meaning, direction and value. This study applies ethnographic methods, drawing upon formally and informally collected data over the past three years – e.g. from field notes, from leadership meetings and site visits; focus group interviews with students, parents, teachers, partners and school leaders; and additional artifacts.

The authors detail three interrelated features at this school, noting that it is: (1) driven by moral purpose; (2) open, collaborative and trusting; and (3) ambitious and entrepreneurial. The authors explain how/why such a culture has developed and to what effects, especially in relation to facilitating deeper learning.

Study findings meaningfully add to the literature regarding leadership for deeper learning, broadly and in relation to career and technical education and yield recommendations for educational leaders and policymakers.

In a dynamic environment where underlying competition is “for the market,” this chapter examines what happens when entrants and incumbents can instead negotiate for the market. For instance, this might arise when an entrant innovator can choose to license to or be acquired by an incumbent firm (i.e., engage in cooperative commercialization). It is demonstrated that, depending upon the level of firms’ potential dynamic capabilities, there may or may not be gains to trade between incumbents and entrants in a cumulative innovation environment; that is, entrants may not be adequately compensated for losses in future innovative potential. This stands in contrast to static analyses that overwhelmingly identify positive gains to trade from such cooperation.

People with intellectual disabilities are at a significantly higher risk than the general population for experiencing a wide range of adverse and potentially traumatic events. This paper aims to explore the incidence of experiences of lifetime trauma across this population in one Forensic Intellectual Disability Service. Risk management recommendations and psychological risk formulations were also examined for their consideration of traumatic experiences.

Risk assessment reports (n = 39) were reviewed for evidence of traumatic experiences and the consideration of trauma in patient risk formulations and risk management treatment recommendations.

Trauma was rated as present or partially present in 84.6% (n = 33) of risk assessment reports reviewed. None of the patients had received a post-traumatic stress disorder (PTSD) diagnosis. Recommendations regarding trauma were identified in 39.4% (n = 13) of the risk assessment reports where trauma was rated either “present” or “partially present”.

Findings suggest a need for diagnostic tools to be used to measure trauma symptoms and potential cases of PTSD to best support needs of patients. Trauma-focused interventions should also be considered. Further investigation is needed to clarify the disparity between the consideration of trauma in formulations and treatment recommendations.

This study highlights the different traumatic experiences that forensic patients across three settings have been exposed to during their lifetimes.