Digital Commons Network^™

Client Size, Auditor Specialization And Fraudulent Financial Reporting, Joseph Carcello, Albert Nagy

Albert Nagy

This study examines the effect that client size has on the relation between industry-specialist auditors and fraudulent financial reporting. Most of the major accounting firms have organized their audit practices along industry lines, reflecting a belief that industry specialization leads to higher quality audits. Furthermore, regulatory bodies and extant research suggests that larger clients have greater bargaining power and are more likely to be able to convince the auditor to acquiesce to aggressive accounting. Also, it may be more difficult for an auditor to possess industry expertise for larger clients who are likely to be more complex and operate in …

Audit Firm Tenure And Fraudulent Financial Reporting, Joseph Carcello, Albert Nagy

Albert Nagy

The Sarbanes-Oxley Act (2002) required the U.S. Comptroller General to study the potential effects of requiring mandatory audit firm rotation. The General Accounting Office (GAO) concludes in its recently released study of mandatory audit firm rotation that “mandatory audit firm rotation may not be the most efficient way to strengthen auditor independence” (GAO 2003, Highlights). However, the GAO also suggests that mandatory audit firm rotation could be necessary if the Sarbanes-Oxley Act's requirements do not lead to improved audit quality (GAO 2003, 5).We examine the relation between audit firm tenure and fraudulent financial reporting. Comparing firms cited for fraudulent reporting …

Faculty Salary Compression: A Model For Response, Elizabeth Reilly, Chand Midha, Thomas Calderon, Richard Steiner

Thomas Calderon

This paper describes a process used by The University of Akron to address salary compression. The process allocates salary adjustment resources to disciplines based on relative salary ratios derived from benchmarks. Amounts earmarked for specific disciplines are then distributed to departments for allocation to individual faculty based on merit. The process also invokes concepts of fairness and equity, and includes a component distributed to productive faculty members based on rank and experience. Outcomes, challenges, and implications of the process are examined.

Using Existing Resources To Enhance Blackboard Courses: Copyright And Access Issues, Melissa Koenig, Heather Jagman

Heather Jagman

No abstract provided.

Scale For Mapping Progress In Mathematical Competencies, Ross Turner, Gayl O'Connor, Thomas Romberg

Ross Turner

No abstract provided.

How Applicable Is The Dominant Firm Model Of Price Leadership, Bart Wilson

Bart J Wilson

No abstract provided.

Stepchildren’S Perceptions Of The Contradictions In Communication With Stepparents, Leslie Baxter, Dawn Braithwaite, Leah Bryant, A. Wagner

Dawn O. Braithwaite

This interpretive study, framed in relational dialectics theory, sought to identify stepchildren’s perceptions of the contradictions that animate communication with the stepparent in their household of primary residence. In-depth interviews were conducted, producing 802 pages of double-spaced interview transcripts, which were analyzed inductively for commonly experienced contradictions of stepchild–stepparent communication. Three underlying contradictions were identified. First, stepchild–stepparent communication was perceived to be characterized by a dialectic of integration, characterized by both closeness and distance. Second, stepchild–stepparent communication was perceived to be characterized by a dialectic of parental status, in which the stepparent was, and was not, granted legitimacy in a …

Criminal Procedure: Examples And Expanations, 4th, Mark Brodin, Robert Bloom

Robert Bloom

Third and Fourth editions

Introduction To The Civil Procedure Puzzle, Robert Bloom

Robert Bloom

No abstract provided.

Appointed To The Scientific Committee Of The European Centre For Life Sciences, Health, And The Courts At The Collegio Ghislieri At The University Of Pavia, Charles Baron

Charles H. Baron

No abstract provided.

Normativity And Biomedicine In The United States Of America, Charles Baron

Charles H. Baron

No abstract provided.

De Quinlan À Schiavo: Le Droit À La Mort Et Le Droit À La Vie En Droit Américain, Charles Baron

Charles H. Baron

No abstract provided.

Engaging With Excellence In Mathematics Teaching : Creating Excellence In The Learning Environment, Ray Peck, Hilary Hollingsworth, W Morony

Ray Peck

No abstract provided.

Mental Health And Employment Transitions, Carole Gresenz, Roland Sturm

Roland Sturm

No abstract provided.

Does Relative Deprivation Predict The Need For Mental Health Services?, Christine Eibner, Carole Gresenz, Roland Sturm

Roland Sturm

No abstract provided.

It’S All Positive, Julie Mcmillan, Sheldon Rothman

Dr Sheldon Rothman

No abstract provided.

Signposts To Improved Test Scores In Literacy And Numeracy, Julie Mcmillan, Sheldon Rothman

Dr Sheldon Rothman

A recent study of year 9 students' results on reading comprehension and mathematics tests, by the Australian Council for Educational Research (ACER) found that a positive school climate is associated with higher literacy and numeracy test scores. In other key findings, socioeconomic status, language background, Indigenous status, gender and educational aspirations were found to have significant effects on achievement in both literacy and numeracy. Parents' education had a significant effect on literacy but not on numeracy. This article gives an overview of the findings.

Teaching The Unreliable Narrator In 'Ligeia', Charlie Sweet, Hal Blythe

Hal Blythe

No abstract provided.

Course Writing Objectives And London's 'Law Of Life', Charlie Sweet, Hal Blythe

Hal Blythe

No abstract provided.

Flaws In The Wooden Bowl: A Reaction, Charlie Sweet, Hal Blythe

Hal Blythe

No abstract provided.

The Evidence Doesn't Lie: An Approach To Teaching Updike's 'Flight', Charlie Sweet, Hal Blythe

Hal Blythe

No abstract provided.

It Works For Me, Online!: Shared Tips For Online And Web-Enhanced Teaching, Charlie Sweet, Hal Blythe, Douglas Robertson

Hal Blythe

It Works For Me, Online is designed primarily to aid instructors in two major types of classes: fully online and web-enhanced/hybrid courses. Those who teach fully online classes will find tips on such things as tricks you can use with synchronous chats, how to use blogging in your classroom to replace traditional chat-rooms (talk about your superannuation), and even ways of adapting Blackboard to meet administrative needs. Those who prefer web enhancements to the traditional classroom will find advice to navigate between the virtual and real world. And, truthfully, we are hopeful that even dyed-in-the-wool, card-carrying Luddites will skim through …

Total Team Teaching — Sharing Teaching Duties Equally, Charlie Sweet, Hal Blythe

Hal Blythe

In his excellent book on team teaching (Interdisciplinary Courses and Team Teaching), James Davis posits two extremes on the continuum of team teaching. One pole consists of “courses planned by a group of faculty and then carried out in serial segments by the individual members of the group” (p. 7). At the opposite pole are “courses planned and delivered by a group … . They take primary responsibility for individual class sessions, but sometimes [italics ours] two or more faculty are involved in planning and delivering the instruction of a particular class.” (p. 7) The two of us take the …

Eliot's The Love Song Of J. Alfred Prufrock, Charlie Sweet, Hal Blythe

Hal Blythe

Examines the parallel between the poems "Song," by John Donne, and "The Love Song of J. Alfred Prufrock," by T. S. Eliot. Description of Donne's and Eliot's characters; similarity of the situation and theme in the two poems.

Gender Differences In Education And Labour Market Outcomes, Kylie Hillman, Sheldon Rothman

Kylie Hillman

Despite numerous changes in policy and legislation, issues of gender equity in the Australian education system and labour market remain a concern, particularly the poorer performance of males on tests of literacy and in rates of Year 12 completion. The results of research on the topic are summarised in this article. They suggest that although there is a statistically significant difference between the average levels of reading comprehension of male and female students, this difference may not extend beyond the classroom to seriously affect later outcomes. Males on average continue to progress, through both the education system and the labour …

Does Relative Deprivation Predict The Need For Mental Health Services, Christine Eibner, Roland Sturm, Carole Gresenz

Roland Sturm

This paper uses cross-sectional data from the HealthCare for Communities (HCC) study to investigate whether an individual’s income status relative to a reference group predicts mental health outcomes. Reference groups are defined using combinations of location of residence, age, marital status, sex, and education. Our measure of relative deprivation is based on Yitzhaki’s index, a term that quantifies the expected income difference between an individual and others in his or her reference group who are more affluent. Even after controlling for an individual’s absolute income status, those with low relative income are at higher risk of experiencing a mental health …

Building Internet Trust: Signaling Through Trustmarks, Aiken Damon, Greg Osland, Ben Liu, Robert Mackoy

Gregory E. Osland

Ecolodge Performance Goals And Evaluations, Gregory Osland, Robert Mackoy

Gregory E. Osland

Note: full-text not available due to publisher restrictions. Link takes you to an external site where you can acquire this article from a local library.

Developing Standards Of Practice For Leaders In Victorian Catholic Schools, Elizabeth Kleinhenz, Lawrence Ingvarson, Anna Mcdonald

Dr Elizabeth Kleinhenz

In 2003-4, the Catholic Education Commission of Victoria (CECV) and the Australian Council for Educational Research (ACER) undertook a project to develop standards for school leadership. A specific aim of the project was to provide a 'bridge' to leadership that would encourage teachers to undertake leadership tasks and to consider moving into formal positions of leadership. This paper reports on the experiences and challenges of developing standards that matched this purpose. It also reviews school leadership standards that have been developed in Australia and overseas over the past decade. A comparison is drawn between standards for teachers and standards for …

Teacher Accountability In Australia : Current Policies And Practices And Their Relation To The Improvement Of Teaching And Learning, Elizabeth Kleinhenz, Lawrence Ingvarson

Dr Elizabeth Kleinhenz

The strong link between teacher quality and student learning outcomes calls for effective systems of teacher accountability. School systems in all Australian states have established policies and practices to raise levels of teacher accountability, but it remains doubtful whether they have the capacity to deliver on teacher quality assurance or improvement in teachers' practice. This paper reports some of the recent findings of an ARC funded project that mapped teacher evaluation practices across all Australian states and territories. After providing a brief historical overview of teacher evaluation in Australia, it discusses three recent initiatives at the 'accomplished teacher' level; namely …