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Fraudulent behaviors have a significant influence on society, impact millions of citizens and result in billions of dollars in losses. Consequently, it is essential to understand the potential correlates and causes of financial fraud offending. To date, however, there has not been much research examining the developmental origins to financial fraud offending. The purpose of this study is to address this gap in the literature.

Longitudinal data drawn from the National Longitudinal Study of Adolescent to Adult Health were analyzed. The measures of socialization and individual differences were assessed in adolescence, and then examined to determine whether they predicted the odds of credit card and check frauds in adulthood.

The results revealed that the measures of parental socialization were unrelated to later-life financial fraud. Associating with delinquent peers was associated with financial fraud in some of the models as was low self-control and nonviolent propensities.

In this study, the authors discuss the implications of the current study and offer suggestions for future research.

To the best of authors’ knowledge, this is one of the first studies to examine the developmental unfolding of fraud offending in a nationally representative sample.

The paper builds on and extends the existing research on self‐control theory and fraud. Specifically, the purpose of this paper is to examine whether low self‐control increases the odds of engaging in two common forms of fraudulent behaviors: check and credit card frauds.

The paper addresses these issues using a national, longitudinal sample of young adults.

The results of the multivariate logistic regression models indicate that individuals with lower levels of self‐control are more likely to engage in credit card and check frauds. These findings support Gottfredson and Hirschi's theoretical argument that fraudulent behavior is similar to acts of force in that it too is explained by the same underlying trait – low self‐control.

The paper underscores the importance of low self‐control in the etiology of fraudulent behaviors. Future researchers should examine the relationship between low self‐control and other fraudulent behaviors, particularly those occurring in the workplace (e.g. embezzlement).

Suggestions for preventing credit card and check frauds through situational crime prevention are provided.

The paper improves upon prior research by using a more representative sample and self‐reported fraudulent behavior.

Criticizes previous research on price/earnings ratios (PER) for neglecting their historical links with interest rates and analyses the causal links between interest ratres and the PERs of the Toronto Stock Exchange 300 Index (TSE300) and of seven major Canadian industries 1965‐1997. Explains the methodology and identifies three “distinct PER regimes”: 1965‐1974 (average PER 17.17), 1975‐1982 (average PER 8.92) and 1983‐1997 (average PER 17.2 with a higher standard deviation). Looks at the economic conditions for each period and suggests that current PERs “may not be too high”. Finds a negative correlation between PERs and treasury bill rates, differing between industries; and that the bill rate explains 95 per cent of PER variation for the TSE300, although it is not significant for the gold and silver industry. Adds that divided payout ratios and lower investor risk aversion are positively related to PERs, but that growth rate has a more variable influence. Summarizes the findings and their implications for PER forecasters.

The purpose of the authors’ research study is to identify the impact of life cycle stage on firm acquisitions.

The authors use a series of empirical databases to identify characteristics of acquirers and their targets. The authors then use logistic regressions and joint tests to identify significant differences between declining and non-declining acquirers.

The authors find that declining acquirers are more likely to pursue diversifying acquisitions and to pay for the acquisition with stock considerations. Acquisitions by declining acquirers result in positive abnormal returns initially, but post-acquisition returns are negative.

The authors’ primary limitation is their data, which only includes public acquirers and targets, and runs from January 1, 1988 to December 31, 2010.

The authors’ research suggests that regulators, stakeholders and prospective stakeholders should consider the life cycle stage of an acquiring firm in setting expectations about motivations for and likely performance subsequent to the acquisition.

The authors’ paper is the first to consider the effect of firm life cycle stage on the motivation and subsequent success of an acquisition. Given the tremendous impact to shareholders of such significant transactions, understanding the acquisition process more completely is important to capital markets participants.

The purpose of this paper is to attempt to provide a review of the growing literature on co-authorship networks and the research gaps that may be investigated for future studies in this field.

The existing literature on co-authorship networks was identified, evaluated and interpreted. Narrative review style was followed.

Co-authorship, a proxy of research collaboration, is a key mechanism that links different sets of talent to produce a research output. Co-authorship could also be seen from the perspective of social networks. An in-depth analysis of such knowledge networks provides an opportunity to investigate its structure. Patterns of these relationships could reveal, for example, the mechanism that shapes our scientific community. The study provides a review of the expanding literature on co-authorship networks.

This is one of the first comprehensive reviews of network-based studies on co-authorship. The field is fast evolving, opening new gaps for potential research. The study identifies some of these gaps.

To examine the trend of “witness tours” that travel to the North American Arctic to experience, document, and then advocate on behalf of environmental issues in the North. These tours are presented as part of a colonial legacy that has long witnessed the North as a space of potential investment from the South. Especially in their reliance upon suffering as a narrative practice to justify their experience, these tours repeat patterns that reduce the agency of Northern communities and peoples to address changes they are facing. The chapter also provides best practices for such excursions and compares their approach to Northern-based expeditions that also advocate for environmental conservation and protection.

In the first part of the chapter, the history of colonialism and exploration sets the foundation for understanding the recent trend in witness tours. These tours are then examined through a discourse analysis of their narratives to highlight their connection with colonial approaches to the North. The final section of the chapter presents three necessary steps to reduce the reliance upon colonial legacies for these tours.

The witness tours examined are heavily dependent upon using their resilience of the travels to travel through harsh landscapes to make their case for caring about these landscapes. Far from being an innocent narrative strategy, this reliance upon suffering provides a level of elitism to these narratives at the same time as it reproduces colonial patterns. The chapter suggests three steps to avoid these problems: (1) Recognize the stories of people who live in the North; (2) Do not present the Arctic as a timeless wilderness landscape; and (3) Understand our limited perspective on the North as outsiders.

The chapter suggests that witness tours need to be understood within the context of a history of colonial exploration in the Arctic as well as the agency of Northern peoples to address both environmental change and colonialism.

This progress report attempts to chart the main trends in professional education during the 1970s and to identify the major problems facing curriculum planners for the rest of this decade—and beyond. Although the work is based on United Kingdom educational practice, developments in other countries are noted whenever it is felt that a helpful comparison may be made. The citations do not represent a bibliography of professional education: such a compilation has already been accomplished in the researches of Burrell, and to a lesser extent in Clough. Writings on professional education in librarianship and information science tend to date rather quickly; especially if they deal with information technology or technical services. Theoretical problems remain more durable and usually reappear in different guises. Both information science and librarianship are bracketed together whenever they interrelate or overlap, or whenever logic and common sense dictate. In no way is it implied that they are both one and the same thing; the terms denote different areas of professional application and activity.

As a tenured associate professor whose career has engaged various social justice issues, this chapter discusses the collaborative and shared decision-making process used to found and maintain basketball teams for seven years. The chapter also focuses on personal reflections of coaching club basketball as part of an auto-ethnography. The chapter explains the experiences that influenced a praxis focused on social justice as an attempt to infuse principles of equality and inclusiveness in opposition to harsh traditional coaching practices. Youth embraced an approach with little yelling, but some parents disapproved. Finally, this work discusses the limitations and successes of utilizing a social justice approach, including professional and health consequences.

A Crown Court hearing of a charge of applying a false A description under S.2, Trade Descriptions Act, 1968, is given in some detail under Legal Proceedings in this issue of BFJ. It concerns using the word “ham”, ie., the natural leg of a single pig, to various pieces from several pigs, deboned, defatted, “tumbled, massaged and cooked” in a mould shaped to a leg of ham, from which the average purchaser would find it impossible to distinguish. As the defence rightly claimed, this process has been used for at least a couple of decades, and the product forms a sizeable section of the bacon trade. Evidence by prosecution witnesses, experienced shop managers, believed the product to be the genuine “ham”. There is nothing detrimental about the meat, save that it tends to contain an excess of added water, but this applies to many meat products today; or that the manufacturers are setting out to cheat the consumer. What offends is the description given to the product. Manufacture was described in detail—a county trading standards officer inspected the process at the defendant company's Wiltshire factory, witness to the extent of their co‐operation—and was questioned at great length by defending counsel. Specimens of the product were exhibited and the jury were treated to a tasting test—presumably designed to refute prosecution's claim that the meat was of “poor value”. The trial judge said the jury had no doubt been enlightened as to the methods of manufacturing ham. The marketing of the product was also a subject of examination.