Green IT Perceptions and Activities of Internal Auditors in Australia, Canada, and the United States

2020 ◽  
pp. 0000-0000
Author(s):  
Glen L. Gray ◽  
Kyunghee Yoon ◽  
Won Gyun No ◽  
Peter Roebuck

Green IT and sustainability reporting receive considerable attention. Internal auditors are considered control experts and provide assurance that controls have been designed and are functioning properly. However, literature indicate discrepant findings in terms of internal auditors' role in sustainability activities. Based on a theoretical link between environmental regulations and internal auditors' role in sustainability activities, this study examines whether internal auditors' roles in green IT differ across Australia, Canada, and U.S. We find that internal auditors' current green IT perceptions and involvements in the three countries are essentially interchangeable even though their regulations are significantly different. We do find that their perceived roles differ across most of green IT activities across industries, but their current involvement does not. Future research needs to identify whether there are cultural reasons or deeper, profound systemic reasons why internal auditors are not more proactively involved in the highly-visible, rapidly-growing, value-added areas of sustainability.

2019 ◽  
Vol 117 (6) ◽  
pp. 613-631
Author(s):  
Gregory E Frey ◽  
Susan J Alexander ◽  
James L Chamberlain ◽  
Keith A Blatner ◽  
Alisa W Coffin ◽  
...  

Abstract Although numerous and varied users harvest, trade, and consume nontimber forest products (NTFPs), relatively little is known about the organization of the markets for these products and the market value or contribution to local and regional economies. In this article, we review and synthesize economic research and information on the markets and market values of NTFPs in the United States. We describe formal and informal markets for NTFPs, and the extent to which and reasons why many of the details of these markets remain unknown to researchers and decisionmakers. We provide examples of the market values of various species and identify information gaps and research needs to improve resource management and increase economic development.


Author(s):  
Daniel Siemens

This article examines the importance and the effects of crime news and courtroom journalism for modern societies, taking a global perspective. Mass media starting in the middle of the nineteenth century identified criminal courts as important places that allowed for popular and often-sensational stories of transgression and order. In the United States, in Europe, and in Asia, popular dramas based on criminal trials that appeared in the newspaper stimulated important societal debates, questioning the very notion of modern law and its application. However, it is argued that future research needs to pay more attention to the narratives and effects of courtroom reporting on democracy, both past and present.


2004 ◽  
Vol 50 (1) ◽  
pp. 24-31 ◽  
Author(s):  
Dennis G. Fisher ◽  
Grace L. Reynolds ◽  
Michele M. Wood ◽  
Mark E. Johnson

We examined 48-hour test-retest reliability of the arrest and incarceration questions on the Risk Behavior Assessment (RBA; National Institute on Drug Abuse, 1993). Participants were 229 street-drug users recruited in 11 cities throughout the United States. Results revealed that lifetime arrest and incarceration items demonstrated good to excellent reliability. The 30-day arrest and incarceration items provided such poor reliabilities that they would yield unreliable data with limited research or clinical use. Future research needs to identify alternative items that can yield reliable data regarding recent arrest history; until then, it is recommended that the recent arrest items be used with caution.


2011 ◽  
Vol 27 (3) ◽  
pp. 43
Author(s):  
Philip H. Siegel ◽  
Todd Schultz

<span>This study applies the FIRO-B technique to analyze the social interaction preferences of certified internal auditors working in U.S. corporations. Surveys were developed using the FIRO-B technique and obtained information on internal auditors from corporations located in the Western and Southeastern sections of the United States. This study will determine the social interaction scores of certified internal auditors, and compare them to the scores of other accounting professionals. This study indicates that social interaction skills are of increasing importance to the working success of internal auditors. The SII number is higher than prior research of CPAs employed in large international CPA firms but similar to those results found among accountants at regional CPA firms and national business professionals. This study did not segment the sample by industry to determine if there are any effects due to industry or company size. Future research might compare the internal auditors might make these comparisons. Also, the study did not include samples from outside of the United States. Understanding the social interaction of certified internal auditors is important since such information sheds light on the types of professionals who are most likely to succeed in the diverse work environment that internal auditors face. This is the first exploratory study using the FIRO-B on internal auditors.</span>


2018 ◽  
Vol 44 (4) ◽  
pp. 285-313
Author(s):  
Sean E. Rogers ◽  
Adrienne E. Eaton ◽  
Paula B. Voos ◽  
Tracy F. H. Chang ◽  
Marcus A. Valenzuela

Many labor unions assess support among prospective members to guide decision making during organizing campaigns, and to predict voting in representation elections. However, research on the actual practice of how unions make assessments is limited. We fill this void through a study that combined quantitative and qualitative analysis of the assessment activities. The quantitative portion involved a survey of eligible voters in the 2010 flight attendant representation election at Delta Air Lines. The qualitative portion involved in-depth interviews with staff involved in that campaign and organizing directors or key organizing staff in nine of the largest labor unions in the United States. We focus on the factors that influence the accuracy of assessment predictions, describe practices currently being used to predict votes in these campaigns, and discuss future research needs.


Author(s):  
Jia Qu ◽  
Liang Wang ◽  
Jihong Zhao

Scholars have highlighted that incidents of dating violence are quite frequent among college students, and subsequent consequence can be devastating. A key factor that has been singled out in most studies on dating violence concerns an individual’s attitudes toward dating violence. It is assumed that there is a link between one’s attitudes and associated behaviors. The purpose of this study is to investigate correlates of attitudes toward dating violence among police cadets in a 4-year university in China. To the best of the authors’ knowledge, this is the first time that police cadets were the subjects of research on this important topic. Besides several commonly adopted variables in the analysis in the United States, we incorporated three variables that were unique to this study (the assistance-oriented police strategy, internship experience, and knowing anti-domestic violence law). The findings revealed that preference of gender-role, perceptions of the nature of dating, and police strategies have significant effect on cadets’ sentiment of dating violence. We also discussed the limitations of this study and highlight several areas that future research needs to focus on.


2017 ◽  
Vol 18 (1) ◽  
pp. 3-23
Author(s):  
Jeremy M. Wilson ◽  
Clifford A. Grammich

Most communities in the United States provide fire and police services through separate departments, but some operate a single consolidated one for police, fire, and, frequently, emergency medical services. The number of such public safety departments has grown in recent years, but little systematic research has been done on them. This article presents results of a census and subsequent survey of public safety departments in the United States to examine their prevalence, form, and function. It reviews characteristics of their distribution, capabilities and structure, staffing and management, budget, and approach to community policing. It concludes by identifying future research needs.


Public Voices ◽  
2016 ◽  
Vol 13 (2) ◽  
pp. 1
Author(s):  
John R Phillips

The cover photograph for this issue of Public Voices was taken sometime in the summer of 1929 (probably June) somewhere in Sunflower County, Mississippi. Very probably the photo was taken in Indianola but, perhaps, it was Ruleville. It is one of three such photos, one of which does have the annotation on the reverse “Ruleville Midwives Club 1929.” The young woman wearing a tie in this and in one of the other photos was Ann Reid Brown, R.N., then a single woman having only arrived in the United States from Scotland a few years before, in 1923. Full disclosure: This commentary on the photo combines professional research interests in public administration and public policy with personal interests—family interests—for that young nurse later married and became the author’s mother. From the scholarly perspective, such photographs have been seen as “instrumental in establishing midwives’ credentials and cultural identity at a key transitional moment in the history of the midwife and of public health” (Keith, Brennan, & Reynolds 2012). There is also deep irony if we see these photographs as being a fragment of the American dream, of a recent immigrant’s hope for and success at achieving that dream; but that fragment of the vision is understood quite differently when we see that she began a hopeful career working with a Black population forcibly segregated by law under the incongruously named “separate but equal” legal doctrine. That doctrine, derived from the United States Supreme Court’s 1896 decision, Plessy v. Ferguson, would remain the foundation for legally enforced segregation throughout the South for another quarter century. The options open to the young, white, immigrant nurse were almost entirely closed off for the population with which she then worked. The remaining parts of this overview are meant to provide the following: (1) some biographical information on the nurse; (2) a description, in so far as we know it, of why she was in Mississippi; and (3) some indication of areas for future research on this and related topics.


Author(s):  
James L. Gibson ◽  
Michael J. Nelson

We have investigated the differences in support for the U.S. Supreme Court among black, Hispanic, and white Americans, catalogued the variation in African Americans’ group attachments and experiences with legal authorities, and examined how those latter two factors shape individuals’ support for the U.S. Supreme Court, that Court’s decisions, and for their local legal system. We take this opportunity to weave our findings together, taking stock of what we have learned from our analyses and what seem like fruitful paths for future research. In the process, we revisit Positivity Theory. We present a modified version of the theory that we hope will guide future inquiry on public support for courts, both in the United States and abroad.


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