Ideology and "Political Sociology": The Conservative Bias of Lipset's "Political Man"

1962 ◽  
Vol 23 (2) ◽  
pp. 128 ◽  
Author(s):  
Sidney M. Peck
Keyword(s):  
Political Sociology ◽  
Conservative Bias

Earnings Management, Litigation Risk, and Asymmetric Audit Fee Responses

2006 ◽  
Vol 25 (1) ◽  
pp. 85-98 ◽  
Author(s):  
Lawrence J. Abbott ◽  
Susan Parker ◽  
Gary F. Peters
Keyword(s):  
Earnings Management ◽  
High Growth ◽  
Audit Fees ◽  
Discretionary Accruals ◽  
Litigation Risk ◽  
Audit Fee ◽  
Growth Firms ◽  
Price Earnings Ratio ◽  
Year 2000 ◽  
Conservative Bias

This study examines the association between audit fees and earnings management, using publicly available fee data. We hypothesize that, due to asymmetric litigation effects, audit fees decrease (increase) with a client's risk of income-decreasing (increasing) earnings management risk. We also hypothesize that the positive relation between income-increasing earnings management risk and audit fees is heightened for clients that are high-growth firms. We test our hypotheses with a sample of 429 public, non-regulated, Big 5 audited companies, using fee data for the year 2000. We find that downward earnings management risk, as estimated by negative (i.e., income-decreasing) discretionary accruals, is associated with lower audit fees. We also document that upward earnings management risk, as estimated by positive discretionary accruals, is associated with higher audit fees and that the interaction of this risk with an industry-adjusted price-earnings ratio has an incrementally significant, positive effect on fees. We interpret our findings as consistent with a conservative bias on the part of auditors. The conservative bias arises from asymmetric litigation risk in which income-increasing discretionary accruals exhibit greater expected litigation costs than income-decreasing discretionary accruals (Simunic and Stein 1996; Palmrose and Scholz 2004; Palmrose et al. 2004; Richardson et al. 2002; Heninger 2001).

Leadership Capital

2017 ◽  
Author(s):  
Erik Jentges
Keyword(s):  
Field Theory ◽  
Social Capital ◽  
Political Sociology ◽  
Political Leadership ◽  
Symbolic Capital ◽  
Political Capital ◽  
Analytical Potential ◽  
Key Concepts ◽  
Core Concepts

The Leadership Capital Index utilizes the conceptual terminology of Pierre Bourdieu’s field theory. This chapter presents the groundwork for the LCI as it clarifies Bourdieu’s key concepts and traces the evolution from political capital to leadership capital. With an overview of Bourdieu’s three core concepts of economic, cultural, and social capital, plus the more elusive symbolic capital, the chapter assists with an appreciation of the analytical potential of the concept of political capital. The notion of leadership capital integrates many (but not all) aspects of Bourdieu’s field-specific notion of political capital and the LCI succeeds in translating his complex conceptualization into a manageable set of ten indicators. The chapter explains how together Bourdieu’s political sociology and the approach suggested through the LCI create numerous synergies and are promising and useful endeavors in the analysis of political leadership.

Power, Property and Corporatism: The Political Sociology of Planning.James Simmie

1984 ◽  
Vol 89 (4) ◽  
pp. 1004-1006
Author(s):  
Peter A. Hall
Keyword(s):  
Political Sociology ◽  
The Political ◽  
Power Property

Empires: a historical and political sociology

2021 ◽  
pp. 1-2
Author(s):  
Yves Schmitz
Keyword(s):  
Political Sociology
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