Don't Make Me Look Bad: How the Audit Market Penalizes Auditors for Doing Their Job

2021 ◽  
Author(s):  
Elizabeth N. Cowle ◽  
Stephen P. Rowe
Keyword(s):  
Internal Control ◽  
Level Control ◽  
Lower Growth ◽  
Audit Market ◽  
History Of ◽  
Insight Into

We examine the reputational impact of an audit office issuing adverse internal control opinions (adverse ICOs). While prior research has examined how clients that receive an adverse ICO respond, we focus on clients that did not receive an adverse ICO. We find that audit offices that issue more adverse ICOs experience lower growth and that this effect is stronger when the adverse ICO is associated with a more visible client or refers to an entity-level control weakness. Finally, we find that clients are less likely to select auditors with a history of issuing adverse ICOs and that auditors are able to recoup some of their lost growth when they issue fewer adverse ICOs. Our results indicate that the market for audit services penalizes auditors for disclosing information critical of management, which undermines the value of direct-to-investor auditor communications and provides insight into potential longer-term implications of the expanded auditor's report.

The Subaltern Speak- A Study On The Culture Of The Arunachalis With Special Reference To Mamang Dai’s The Legends Of Pensam

2019 ◽  
Vol 5 (4) ◽  
pp. 14-20
Author(s):  
Ms. Cheryl Antonette Dumenil ◽  
Dr. Cheryl Davis
Keyword(s):  
Special Reference ◽  
Small World ◽  
Natural World ◽  
Arunachal Pradesh ◽  
North East India ◽  
North East ◽  
Shared History ◽  
History Of ◽  
And Gender ◽  
Insight Into

North- East India is an under veiled region with an awe-inspiring landscape, different groups of ethnic people, their culture and heritage. Contemporary writers from this region aspire towards a vision outside the tapered ethnic channel, and they represent a shared history. In their writings, the cultural memory is showcased, and the intensity of feeling overflows the labour of technique and craft. Mamang Dai presents a rare glimpse into the ecology, culture, life of the tribal people and history of the land of the dawn-lit mountains, Arunachal Pradesh, through her novel The Legends of Pensam. The word ‘Pensam’ in the title means ‘in-between’,  but it may also be interpreted as ‘the hidden spaces of the heart’. This is a small world where anything can happen. Being adherents of the animistic faith, the tribes here believe in co-existence with the natural world along with the presence of spirits in their forests and rivers. This paper attempts to draw an insight into the culture and gender of the Arunachalis with special reference to The Legends of Pensam by Mamang Dai.

Collected Documents on the History of the Pskov Orthodox Mission: A Recent Publication

2018 ◽  
pp. 306-312
Author(s):  
Veniamin F. Zima ◽  
Keyword(s):  
Personal Data ◽  
Prisoners Of War ◽  
Inner Life ◽  
Great Patriotic War ◽  
Occupied Territories ◽  
History Of ◽  
Underground Resistance ◽  
The Baltic ◽  
The Church ◽  
Insight Into

The reviewed work is devoted to a significant, and yet little-studied in both national and foreign scholarship, issue of the clergy interactions with German occupational authorities on the territory of the USSR in the days of the Great Patriotic War. It introduces into scientific use historically significant complex of documents (1941-1945) from the archive of the Office of the Metropolitan Sergius (Voskresensky) of Vilnius and Lithuania, patriarchal exarch in Latvia and Estonia, and also records from the investigatory records on charges against clergy and employees concerned in the activities of the Pskov Orthodox Mission (1944-1990). Documents included in the publication are stored in the archives of Moscow, St. Petersburg, Estonia, Lithuania, Leningrad, Novgorod, and Pskov regions. They allow some insight into nature, forms, and methods of the Nazi occupational regime policies in the conquered territories (including policies towards the Church). The documents capture religious policies of the Nazis and inner life of the exarchate, describe actual situation of population and clergy, management activities and counterinsurgency on the occupied territories. The documents bring to light connections between the exarchate and German counterintelligence and reveal the nature of political police work with informants. They capture the political mood of population and prisoners of war. There is information on participants of partisan movement and underground resistance, on communication net between the patriarchal exarchate in the Baltic states and the German counterintelligence. Reports and dispatches of the clergy in the pay of the Nazis addressed to the Metropolitan Sergius (Voskresensky) contain detailed activity reports. Investigatory records contain important biographical information and personal data on the collaborators. Most of the documents, being classified, have never been published before.

The History of the Judahite Bench Tomb

2018 ◽  
Author(s):  
Matthew Suriano
Keyword(s):  
Iron Age ◽  
Hebrew Bible ◽  
Cultural Practices ◽  
Seventh Century ◽  
Mortuary Practices ◽  
Iron Age Ii ◽  
Gradual Development ◽  
History Of ◽  
The Dead ◽  
Insight Into

The history of the Judahite bench tomb provides important insight into the meaning of mortuary practices, and by extension, death in the Hebrew Bible. The bench tomb appeared in Judah during Iron Age II. Although it included certain burial features that appear earlier in the Middle and Late Bronze Ages, such as burial benches, and the use of caves for extramural burials, the Judahite bench tomb uniquely incorporated these features into a specific plan that emulated domestic structures and facilitated multigenerational burials. During the seventh century, and continuing into the sixth, the bench tombs become popular in Jerusalem. The history of this type of burial shows a gradual development of cultural practices that were meant to control death and contain the dead. It is possible to observe within these cultural practices the tomb as a means of constructing identity for both the dead and the living.

Galileo Unbound

2018 ◽  
Author(s):  
David D. Nolte
Keyword(s):  
Free Fall ◽  
The Sun ◽  
Quantum Field ◽  
Many Worlds ◽  
Quantum Particles ◽  
Light Rays ◽  
History Of ◽  
And Control ◽  
The Universe ◽  
Insight Into

Galileo Unbound: A Path Across Life, The Universe and Everything traces the journey that brought us from Galileo’s law of free fall to today’s geneticists measuring evolutionary drift, entangled quantum particles moving among many worlds, and our lives as trajectories traversing a health space with thousands of dimensions. Remarkably, common themes persist that predict the evolution of species as readily as the orbits of planets or the collapse of stars into black holes. This book tells the history of spaces of expanding dimension and increasing abstraction and how they continue today to give new insight into the physics of complex systems. Galileo published the first modern law of motion, the Law of Fall, that was ideal and simple, laying the foundation upon which Newton built the first theory of dynamics. Early in the twentieth century, geometry became the cause of motion rather than the result when Einstein envisioned the fabric of space-time warped by mass and energy, forcing light rays to bend past the Sun. Possibly more radical was Feynman’s dilemma of quantum particles taking all paths at once—setting the stage for the modern fields of quantum field theory and quantum computing. Yet as concepts of motion have evolved, one thing has remained constant, the need to track ever more complex changes and to capture their essence, to find patterns in the chaos as we try to predict and control our world.

Becoming the World's Biggest Brewer

2019 ◽  
Author(s):  
Kenneth Bertrams ◽  
Julien Del Marmol ◽  
Sander Geerts ◽  
Eline Poelmans
Keyword(s):  
Local Environment ◽  
Success Story ◽  
Beer Industry ◽  
National Market ◽  
The World ◽  
History Of ◽  
Nineteenth And Twentieth Centuries ◽  
The 1960S ◽  
Global Company ◽  
Insight Into

AB InBev is today’s uncontested world leader of the beer market. It represents over 20 per cent of global beer sales, with more than 450 million hectolitres a year flowing all around the world. Its Belgian predecessor, Interbrew, was a success story stemming from the 1971 secret merger of the country’s two leading brewers: Artois and Piedboeuf. Based on first-hand material originating from company and private archives as well as interviews with managers and key family actors, this is the first study to explore the history of the company through the nineteenth and twentieth centuries.The story starts in the mid-nineteenth century with the scientific breakthroughs that revolutionized the beer industry and allowed both Artois and Piedboeuf to prosper in a local environment. Instrumental in this respect were the respective families and their successive heirs in stabilizing and developing their firms. Despite the intense difficulties of two world wars in the decades to follow, they emerged stronger than ever and through the 1960s became undisputed leaders in the national market. Then, in an unprecedented move, Artois and Piedboeuf secretly merged their shareholding in 1971, though keeping their operations separate until 1987 when they openly and operationally merged to become Interbrew. Throughout their histories Artois, Piedboeuf, and their successor companies have kept a controlling family ownership. This book provides a unique insight into both the complex history of these three family breweries and their path to becoming a prominent global company, and the growth and consolidation of the beer market through the nineteenth and twentieth centuries.

AI Narratives

2020 ◽  
Keyword(s):  
Artificial Intelligence ◽  
New Technologies ◽  
Ancient Greece ◽  
Historical Overview ◽  
Intelligent Machines ◽  
Narrative History ◽  
History Of ◽  
Imaginative Thinking ◽  
The Relationship ◽  
Insight Into

This book is the first to examine the history of imaginative thinking about intelligent machines. As real artificial intelligence (AI) begins to touch on all aspects of our lives, this long narrative history shapes how the technology is developed, deployed, and regulated. It is therefore a crucial social and ethical issue. Part I of this book provides a historical overview from ancient Greece to the start of modernity. These chapters explore the revealing prehistory of key concerns of contemporary AI discourse, from the nature of mind and creativity to issues of power and rights, from the tension between fascination and ambivalence to investigations into artificial voices and technophobia. Part II focuses on the twentieth and twenty-first centuries in which a greater density of narratives emerged alongside rapid developments in AI technology. These chapters reveal not only how AI narratives have consistently been entangled with the emergence of real robotics and AI, but also how they offer a rich source of insight into how we might live with these revolutionary machines. Through their close textual engagements, these chapters explore the relationship between imaginative narratives and contemporary debates about AI’s social, ethical, and philosophical consequences, including questions of dehumanization, automation, anthropomorphization, cybernetics, cyberpunk, immortality, slavery, and governance. The contributions, from leading humanities and social science scholars, show that narratives about AI offer a crucial epistemic site for exploring contemporary debates about these powerful new technologies.

scholarly journals Polluting pharmaceutical atmospheres: Compulsion, resistance, and symbolism of buprenorphine in Norway

2018 ◽  
Vol 36 (3) ◽  
pp. 267-285
Author(s):  
Aleksandra Bartoszko
Keyword(s):  
Social History ◽  
Opioid Substitution Treatment ◽  
Ethnographic Fieldwork ◽  
Ethnographic Studies ◽  
Counter Narrative ◽  
The Social ◽  
Institutional Forces ◽  
History Of ◽  
Insight Into ◽  
Opioid Substitution

This article offers a counter narrative to the current ethnographic studies on treatment with buprenorphine, in which notions of promised and experienced normality dominate. In some countries, introduction of buprenorphine led to a perceived “normalisation” of opioid substitution treatment, and this new modality was well received. However, in Norway the response has been almost the opposite: patients have reacted with feelings of disenfranchisement, failure, and mistrust. Based on ethnographic fieldwork in Norway, this article offers comparative insight into local experiences and subjectivities in the context of the globalisation of buprenorphine. By outlining the ethnographic description of the pharmaceutical atmosphere of forced transfers to buprenorphine-naloxone, I show that the social history of the medication is as significant as its pharmacological qualities for various treatment effects. An analysis of the reactions to this treatment modality highlights the reciprocal shaping of lived experiences and institutional forces surrounding pharmaceutical use in general and opioids in particular.

Sign in / Sign up

Export Citation Format

Share Document