Ethics and Security under the Sarbanes-Oxley Act

2011 ◽  
pp. 254-259
Author(s):  
Thomas J. Tribunella ◽  
Heidi R. Tribunella
Keyword(s):  
Public Policy ◽  
Ethical Issues ◽  
The United States ◽  
Financial Information ◽  
Accounting Firms ◽  
Role Of Government ◽  
Sarbanes Oxley ◽  
The Impact ◽  
Arthur Andersen

The role of government, the impact of legislation, and the interaction of public policy with capital markets in the United States will be addressed in this article. In addition, we will review the ethical issues that were encountered by large accounting firms such as Arthur Andersen in their efforts to audit the financial information of clients such as Enron and Global Crossing.

The link between coronavirus, anxiety, and religious beliefs in the United States and United Kingdom

2020 ◽  
Author(s):  
Francesco Rigoli
Keyword(s):  
United States ◽  
United Kingdom ◽  
Religious Beliefs ◽  
Well Being ◽  
The United States ◽  
Christian Faith ◽  
Stressful Event ◽  
Cultural Implications ◽  
The Impact

Research has shown that stress impacts on people’s religious beliefs. However, several aspects of this effect remain poorly understood, for example regarding the role of prior religiosity and stress-induced anxiety. This paper explores these aspects in the context of the recent coronavirus emergency. The latter has impacted dramatically on many people’s well-being; hence it can be considered a highly stressful event. Through online questionnaires administered to UK and USA citizens professing either Christian faith or no religion, this paper examines the impact of the coronavirus crisis upon common people’s religious beliefs. We found that, following the coronavirus emergency, strong believers reported higher confidence in their religious beliefs while non-believers reported increased scepticism towards religion. Moreover, for strong believers, higher anxiety elicited by the coronavirus threat was associated with increased strengthening of religious beliefs. Conversely, for non-believers, higher anxiety elicited by the coronavirus thereat was associated with increased scepticism towards religious beliefs. These observations are consistent with the notion that stress-induced anxiety enhances support for the ideology already embraced before a stressful event occurs. This study sheds light on the psychological and cultural implications of the coronavirus crisis, which represents one of the most serious health emergencies in recent times.

Situational Breakdowns

2019 ◽  
Author(s):  
Anne Nassauer
Keyword(s):  
United States ◽  
Large Scale ◽  
Contextual Factors ◽  
The United States ◽  
Social Outcomes ◽  
Dynamic Processes ◽  
Collective Decisions ◽  
Different Types ◽  
The Impact

This book provides an account of how and why routine interactions break down and how such situational breakdowns lead to protest violence and other types of surprising social outcomes. It takes a close-up look at the dynamic processes of how situations unfold and compares their role to that of motivations, strategies, and other contextual factors. The book discusses factors that can draw us into violent situations and describes how and why we make uncommon individual and collective decisions. Covering different types of surprise outcomes from protest marches and uprisings turning violent to robbers failing to rob a store at gunpoint, it shows how unfolding situations can override our motivations and strategies and how emotions and culture, as well as rational thinking, still play a part in these events. The first chapters study protest violence in Germany and the United States from 1960 until 2010, taking a detailed look at what happens between the start of a protest and the eruption of violence or its peaceful conclusion. They compare the impact of such dynamics to the role of police strategies and culture, protesters’ claims and violent motivations, the black bloc and agents provocateurs. The analysis shows how violence is triggered, what determines its intensity, and which measures can avoid its outbreak. The book explores whether we find similar situational patterns leading to surprising outcomes in other types of small- and large-scale events: uprisings turning violent, such as Ferguson in 2014 and Baltimore in 2015, and failed armed store robberies.

Family Influences on Youth Offending

2018 ◽  
pp. 377-403
Author(s):  
Abigail A. Fagan ◽  
Kristen M. Benedini
Keyword(s):  
Life Course ◽  
Family Environment ◽  
Parenting Practices ◽  
Experimental Studies ◽  
The United States ◽  
Parental Violence ◽  
Youth Delinquency ◽  
The Impact ◽  
Children’S Exposure

This chapter reviews the degree to which empirical evidence demonstrates that families influence youth delinquency. Because they are most likely to be emphasized in life-course theories, this chapter focuses on parenting practices such as parental warmth and involvement, supervision and discipline of children, and child maltreatment. It also summarizes literature examining the role of children's exposure to parental violence, family criminality, and young (teenage) parents in affecting delinquency. Because life-course theories are ideally tested using longitudinal data, which allow examination of, in this case, the impact of parenting practices on children's subsequent behaviors, this chapter focuses on evidence generated from prospective studies conducted in the United States and other countries. It also discusses findings from experimental studies designed to reduce youth substance use and delinquency by improving the family environment.

Audit Standard Setting and Inspection for U.S. Public Companies: A Critical Assessment and Recommendations for Fundamental Change

2009 ◽  
Vol 23 (2) ◽  
pp. 221-237 ◽  
Author(s):  
Steven M. Glover ◽  
Douglas F. Prawitt ◽  
Mark H. Taylor
Keyword(s):  
Standard Setting ◽  
The United States ◽  
Current Approach ◽  
Public Companies ◽  
Accounting Firms ◽  
Publicly Traded Companies ◽  
Sarbanes Oxley ◽  
Composition And Structure ◽  
Audit Standard ◽  
High Level

SYNOPSIS: The Sarbanes-Oxley Act of 2002 (SOX) established the Public Company Accounting Oversight Board (PCAOB) to oversee the accounting firms that audit publicly traded companies in the United States. In this commentary we outline why we believe the PCAOB’s audit standard-setting and inspection models are inefficient and dysfunctional. We assert that the Board’s ability to achieve its mission is limited by its early choices, together with its incentives, organizational composition, and structure. We support our assertions with a number of indicators of serious problems and flaws in the current approach. We also present high-level recommendations for change for policy makers, regulators, and leaders in the profession to consider in developing improved approaches to audit standard setting, inspection, and enforcement.

UNDERSTANDING THE GREY ENTREPRENEUR

2004 ◽  
Vol 12 (02) ◽  
pp. 147-164 ◽  
Author(s):  
PAULL WEBER ◽  
MICHAEL SCHAPER
Keyword(s):  
Female Entrepreneurs ◽  
Role Of Government ◽  
Related Data ◽  
Age Related ◽  
Individual Enterprise ◽  
Management Experience ◽  
Productive Ageing ◽  
Developed World ◽  
The Impact

Demographic trends in the developed world indicate that older entrepreneurs will play an increasingly important part of economic activity as populations age, yet this cohort has been largely ignored in entrepreneurship research. This paper provides an overview of current research about the so-called "grey entrepreneur" (also known as senior, older, third age or elderly entrepreneurs), drawing on research from a number of nations. The extant literature indicates that a majority of older entrepreneurs are male, although the number of older female entrepreneurs is increasing; they are also less likely to possess formal educational qualifications than younger entrepreneurs. Some of the advantages that such entrepreneurs possess include greater levels of technical, industrial and management experience; superior personal networks; and a stronger financial asset base. Some of the disadvantages or potential barriers faced by older entrepreneurs can include lower levels of health, energy and productivity; ageism; and the value that his or her society places on active ("productive") ageing. Numerous issues still remain to be investigated in this field of research. These include the differences between younger and older entrepreneurs; their motives and success criteria; the impact of financial, knowledge and other resources on venturing behaviour; the role of government policies in fostering or hampering individual enterprise; and the significance of cultural differences amongst older entrepreneurs. Research in this field is currently also hampered by a multiplicity of terms and definitions, a lack of age-related data about different entrepreneurial cohorts, and the problems inherent in operationalising the concept of the "grey entrepreneur."

scholarly journals Impact of National Economic Empowerment and Development Strategy (NEEDS) on the Private Sector: A Case Study of Power Sector

2014 ◽  
Vol 4 (3) ◽  
pp. 144
Author(s):  
Modinat Olaitan Olusoji ◽  
Olusegun O. Oloba
Keyword(s):  
Private Sector ◽  
Development Strategy ◽  
Power Supply ◽  
Policy Formulation ◽  
Economic Empowerment ◽  
Power Sector ◽  
Role Of Government ◽  
National Economic ◽  
The Impact

The paper examines the impact of the National Economic Empowerment and Development Strategy (NEEDS) on the private sector by looking at the contribution the power sector had made in realizing the goal of making private enterprise the engine of growth in Nigeria. NEEDS reform is to  transform the power sector into one led by the private sector, with the role of government  restricted primarily in policy formulation and establishment of an appropriate legal and regulatory framework.  The paper discusses among many things: an overview of power supply in Nigeria; the effect of power sector on private sectors; challenges of the sector; as well as the ways forward. The paper concludes that there is   need to put concerted effort to generate adequate power supply to enable the private sector thrives and serves as engine of growth in Nigeria.

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