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2026

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Royal College Of Psychiatrists College Report 244: Optimising Psychotropic Medication Prescribing For People With Intellectual Disability, Rohit Shankar Jan 2026

Royal College Of Psychiatrists College Report 244: Optimising Psychotropic Medication Prescribing For People With Intellectual Disability, Rohit Shankar

Peninsula Medical School

No abstract provided.

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Do Audit Partner And Audit Committee Member Ideologies Influence Engagement Partner Selection And Financial Reporting Oversight Effectiveness?, Robert Felix, Sattar Mansi, Mikhail Pevzner, Timothy Seidel Jan 2026

Do Audit Partner And Audit Committee Member Ideologies Influence Engagement Partner Selection And Financial Reporting Oversight Effectiveness?, Robert Felix, Sattar Mansi, Mikhail Pevzner, Timothy Seidel

Faculty Publications

This study examines whether the ideological orientation of the audit partner and audit committee members— defined as their personal belief systems and inclinations, including their attitude toward risk, ambiguity, and novelty—has an impact on engagement partner selection and the effectiveness of oversight in the financial reporting process. Drawing on prior evidence that the two main US political parties reflect different ideologies, we hand-collect political donation data to construct ideological scores for audit partners and audit committee members. Our findings highlight several intriguing relationships. First, audit committees are more likely to select an ideologically dissimilar partner. Second, greater ideological dissimilarity between …

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Do Cohort Restatements Generate Contagion? A Re-Examination, Melissa F. Lewis-Western, Timothy Seidel, Michael S. Wilkins Jan 2026

Do Cohort Restatements Generate Contagion? A Re-Examination, Melissa F. Lewis-Western, Timothy Seidel, Michael S. Wilkins

Faculty Publications

Gleason, Jenkins, and Johnson (2008) provide evidence that restatements lead to stock price declines among non-restating industry peer firms, suggesting that investors perceive contemporaneous manipulation within the industry. In contrast, Kedia, Koh, and Rajgopal (2015) find that restatements—especially less severe ones—encourage peer firms to initiate earnings manipulation. These divergent findings, together with the rising prevalence of less severe restatements and advances in monitoring technologies, motivate a re-examination of manipulation contagion. Although we are able to replicate the results of both seminal studies, we find that the results in Kedia, Koh, and Rajgopal (2015) are sensitive to design choices that affect …

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Psychological Distance And Auditor Assessment Of The Severity Of An Internal Control Deficiency, Scott C. Jackson, John D. Keyser, Douglas F. Prawitt Jan 2026

Psychological Distance And Auditor Assessment Of The Severity Of An Internal Control Deficiency, Scott C. Jackson, John D. Keyser, Douglas F. Prawitt

Faculty Publications

Auditors often underestimate the severity of internal control deficiencies, particularly when associated misstatements are immaterial. We find that auditors are more likely to correctly classify a material weakness when no misstatement information is provided than when misstatement information is available, and that this finding may unconsciously arise from auditors’ construal level in judging control deficiency severity. Through a series of experiments, we manipulate misstatement information related to an internal control deficiency designed to represent a material weakness. We hold the size of potential misstatement constant and find that auditors and graduate auditing students are less likely to correctly assess the …

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Gambling Away Stability: Sports Betting’S Impact On Vulnerable H, Scott R. Baker, Justin Balthrop, Mark J. Johnson, Jason Kotter, Kevin Pisciotta Jan 2026

Gambling Away Stability: Sports Betting’S Impact On Vulnerable H, Scott R. Baker, Justin Balthrop, Mark J. Johnson, Jason Kotter, Kevin Pisciotta

Faculty Publications

We estimate the causal effect of online sports betting on households’ investment, spending, and debt management decisions using household transaction data and a staggered difference-in-differences framework. Following legalization, sports betting spreads quickly, with both the number of participants and frequency of bets increasing over time. This increase does not displace other gambling or consumption but significantly reduces savings, as risky bets crowd out positive expected value investments. These effects concentrate among frequent bettors and low-savings households. Our findings highlight the potential adverse effects of online sports betting on vulnerable households.

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Longitudinal Associations And Interactions Of Adolescent Religious Deidentification And Parental Sanctification On Parent-Adolescent Relationships, Justin Hendricks, Sam A. Hardy, Michael A. Goodman, Emily De Schweintiz Taylor Jan 2026

Longitudinal Associations And Interactions Of Adolescent Religious Deidentification And Parental Sanctification On Parent-Adolescent Relationships, Justin Hendricks, Sam A. Hardy, Michael A. Goodman, Emily De Schweintiz Taylor

Faculty Publications

In many religious families, shared religious identity is a strong source of intergenerational solidarity. However, when adolescents deidentify from their family faith, normative parent-adolescent conflict, which heightens in mid-adolescence and normally subsides in late-adolescence, may intensify and damage parent-adolescent social cohesion. Many religious parents view parenting relationships as sanctified, which typically leads to adaptive parenting, but in the context of deidentification may lead to greater distress. To understand how adolescent religious deidentification influences parentadolescent relationships, we examined the longitudinal associations and interactions of adolescent children’s religious deidentification and parental sanctification on parent-child religious conflict and parental warmth (N = 1,391 …

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Developmental Themes Associated With Religious Activity After Early Return From A Latter-Day Saint Mission, Samuel E. Hancock, Sam A. Hardy, Michael Goodman, Camron Angell, Jenae M. Nelson Jan 2026

Developmental Themes Associated With Religious Activity After Early Return From A Latter-Day Saint Mission, Samuel E. Hancock, Sam A. Hardy, Michael Goodman, Camron Angell, Jenae M. Nelson

Faculty Publications

In the Church of Jesus Christ of Latter-day Saints, qualified young men are expected (and young women are given the option) to complete extended missionary service during the transition to adulthood. Some youth end their missionary service short of the anticipated duration, which is associated with markedly lower rates of religious activity post-return. This study is a qualitative inquiry into the developmental themes associated with early returned missionaries from the Church of Jesus Christ of Latter-day Saints who chose to remain active (be consistently involved with the church), sampling from areas with high rates of Latter-day Saint activity, where stigmatization …

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The Role Of Silence In Symbolic Management, W. Chad Carlos, Ben W. Lewis Jan 2026

The Role Of Silence In Symbolic Management, W. Chad Carlos, Ben W. Lewis

Faculty Publications

Symbolic management research examines how organizations shape external evaluations by making symbolic claims. A central concept in this literature is decoupling, which distinguishes symbolic claims from their substantive implementation. This work is grounded in the assumption that symbolic visibility is generally beneficial, leading organizations to make symbolic claims regardless of practice. Yet a growing set of cases challenge this assumption by documenting an inverse pattern in which organizations substantively implement practices while remaining symbolically silent. This absence of symbolic claims runs counter to prevailing theoretical expectations regarding the reputational value of symbolic action. In this paper, we address this theoretical …

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