The Price of Justice: New National and State-Level Estimates of the Judicial and Legal Costs of Crime to Taxpayers

Priscillia Hunt; James Anderson; Jessica Saunders

doi:10.1007/s12103-016-9362-6

The Price of Justice: New National and State-Level Estimates of the Judicial and Legal Costs of Crime to Taxpayers

American Journal of Criminal Justice ◽

10.1007/s12103-016-9362-6 ◽

2016 ◽

Vol 42 (2) ◽

pp. 231-254 ◽

Cited By ~ 7

Author(s):

Priscillia Hunt ◽

James Anderson ◽

Jessica Saunders

Keyword(s):

State Level ◽

Costs Of Crime ◽

Legal Costs

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The Influence of Auditor State-Level Legal Liability on Conservative Financial Reporting in the Property-Casualty Insurance Industry

Auditing A Journal of Practice & Theory ◽

10.2308/ajpt-10292 ◽

2012 ◽

Vol 31 (3) ◽

pp. 95-124 ◽

Cited By ~ 19

Author(s):

Jennifer J. Gaver ◽

Jeffrey S. Paterson ◽

Carl J. Pacini

Keyword(s):

Financial Reporting ◽

Insurance Industry ◽

State Level ◽

Third Party ◽

Forum Shopping ◽

Legal Concept ◽

Auditor Liability ◽

Loss Reserve ◽

Legal Costs ◽

Liability Standards

SUMMARY This paper provides the first evidence that state-level liability standards affect auditor behavior. We hypothesize that auditors demand more conservative reporting when their insurance clients are domiciled in states with more stringent standards for third-party claims against the auditor for negligence. To test this hypothesis, we analyze a sample of 3,107 loss reserve observations from 1993 through 2004. Our sample is restricted to private insurers that operate in a single state to control for auditor liability under statutory law and to reduce the possibility of forum shopping by plaintiffs. Consistent with Petroni (1992), we find that financially struggling insurers tend to under-reserve. This behavior is attenuated when the insurer is domiciled in a state that uses either the Restatement of Torts or the reasonable foreseeability standard to determine the auditor's liability to third parties. Compared to the case where the auditor's liability is defined by the legal concept of privity, these standards impose greater legal costs on auditors for ordinary negligence. JEL Classifications: M41; M42; G22; K13.

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Medicaid 101: A Primer for Speech-Language Pathologists in Education Settings

Perspectives on School-Based Issues ◽

10.1044/sbi12.1.3 ◽

2011 ◽

Vol 12 (1) ◽

pp. 3-11

Author(s):

Janet Deppe ◽

Marie Ireland

Keyword(s):

State Level ◽

The State ◽

Speech Language Pathologists ◽

Inspector General ◽

Medical Necessity ◽

School Settings ◽

Speech Language Pathologist ◽

School Based ◽

Emerging Trends

This paper will provide the school-based speech-language pathologist (SLP) with an overview of the federal requirements for Medicaid, including provider qualifications, “under the direction of” rule, medical necessity, and covered services. Billing, documentation, and reimbursement issues at the state level will be examined. A summary of the findings of the Office of Inspector General audits of state Medicaid plans is included as well as what SLPs need to do in order to ensure that services are delivered appropriately. Emerging trends and advocacy tools will complete the primer on Medicaid services in school settings.

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Policy Action on Obesity Mostly at State Level

Internal Medicine News ◽

10.1016/s1097-8690(07)71007-7 ◽

2007 ◽

Vol 40 (16) ◽

pp. 39

Author(s):

MARY ELLEN SCHNEIDER

Keyword(s):

State Level ◽

Policy Action

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Perception of Emotional Expressions in Adults

Journal of Individual Differences ◽

10.1027/1614-0001/a000183 ◽

2016 ◽

Vol 37 (1) ◽

pp. 16-23 ◽

Cited By ~ 2

Author(s):

Chit Yuen Yi ◽

Matthew W. E. Murry ◽

Amy L. Gentzler

Keyword(s):

Facial Expressions ◽

Negative Mood ◽

Emotion Perception ◽

State Level ◽

Past Research ◽

Negative Emotionality ◽

Basic Emotions ◽

Perceived Intensity ◽

Trait Level ◽

Facial Expressions Of Emotion

Abstract. Past research suggests that transient mood influences the perception of facial expressions of emotion, but relatively little is known about how trait-level emotionality (i.e., temperament) may influence emotion perception or interact with mood in this process. Consequently, we extended earlier work by examining how temperamental dimensions of negative emotionality and extraversion were associated with the perception accuracy and perceived intensity of three basic emotions and how the trait-level temperamental effect interacted with state-level self-reported mood in a sample of 88 adults (27 men, 18–51 years of age). The results indicated that higher levels of negative mood were associated with higher perception accuracy of angry and sad facial expressions, and higher levels of perceived intensity of anger. For perceived intensity of sadness, negative mood was associated with lower levels of perceived intensity, whereas negative emotionality was associated with higher levels of perceived intensity of sadness. Overall, our findings added to the limited literature on adult temperament and emotion perception.

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