Journal articles: 'Going concerns'

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Chen, Chen, Xiumin Martin, and Xin Wang. "Insider Trading, Litigation Concerns, and Auditor Going-Concern Opinions." Accounting Review 88, no. 2 (October 1, 2012): 365–93. http://dx.doi.org/10.2308/accr-50347.

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ABSTRACT: We investigate whether insider selling affects the likelihood of firms receiving auditor going-concern opinions. Prior studies document significant negative market reactions to the issuance of going-concern opinions, indicating that such opinions convey bad news to investors. Insider sales followed by negative news are likely to attract regulators' scrutiny and investor class-action lawsuits. Therefore, we predict that, to reduce the risk of litigation, managers have incentives to avoid receiving going-concern opinions after their insider sales by pressuring auditors for clean audit opinions. We evaluate this prediction empirically and find that the probability of receiving a going-concern opinion is negatively associated with the level of insider selling. Further analysis indicates that this negative relation is more pronounced for firms that are economically significant to their auditors but less pronounced when (1) auditors have concerns about litigation exposure and reputation loss and (2) audit committees are more independent. Finally, the negative relation between going-concern opinions and insider sales is significantly weakened after SOX. JEL Classifications: G18; M42; G48.

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Atkinson, Glen. "Going Concerns, Futurity and Reasonable Value." Journal of Economic Issues 43, no. 2 (June 2009): 433–40. http://dx.doi.org/10.2753/jei0021-3624430216.

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Gubrium, Jaber F. "The Self in a World of Going Concerns." Symbolic Interaction 23, no. 2 (May 2000): 95–115. http://dx.doi.org/10.1525/si.2000.23.2.95.

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Markus, M. Lynne, and Quang "Neo" Bui. "Going Concerns: The Governance of Interorganizational Coordination Hubs." Journal of Management Information Systems 28, no. 4 (April 2012): 163–98. http://dx.doi.org/10.2753/mis0742-1222280407.

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Briggs, David S., and Godfrey Isouard. "Going Forward, Going Back: Covid pandemic where to from here?" Asia Pacific Journal of Health Management 15, no. 3 (July 28, 2020): 3–6. http://dx.doi.org/10.24083/apjhm.v15i3.487.

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‘Going forward, going back: Covid pandemic where to from here? It is a collaborative effort that raises concerns and perceptions based on events predominantly but not entirely Australian and the events traversed continue to ‘be in play’ as we write. Some authors also to some extent editorialise in their articles, particularly in contrasting between different nation states approaches to the pandemic. We make no claim to having the solutions but believe we have raised issues that need further consideration in future debate about health systems approaches to pandemics.....

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Gedro, Julie, Robert C. Mizzi, Tonette S. Rocco, and Jasper van Loo. "Going global: professional mobility and concerns for LGBT workers." Human Resource Development International 16, no. 3 (July 2013): 282–97. http://dx.doi.org/10.1080/13678868.2013.771869.

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DELLISANTI, DYLAN, and RICHARD E. WAGNER. "Bankruptcies, bailouts, and some political economy of corporate reorganization." Journal of Institutional Economics 14, no. 5 (February 19, 2018): 833–51. http://dx.doi.org/10.1017/s1744137418000085.

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AbstractBankruptcy has long been the standard approach to reorganizing failing corporate entities. In recent years, bailout, whereby a governmental entity takes charge of the reorganization, has appeared as an alternative. At the enterprise level, there is a Coase-like invariance proposition at work in which a failing concern is replaced by a going concern under either process. Significant differences arise once we move beyond the point of reorganization. The choice between bankruptcy and bailout is fundamentally a choice between alternative arrangements for corporate governance, and not about transforming failing concerns into going concerns because this will happen under either arrangement. We argue that political entanglement in corporate restructuring will tend to preclude the entrepreneurial discovery process. We recount the recent American auto and financial industry bailouts, highlighting how each episode was guided by political considerations, which served to distract the restructuring process from discovering those opportunities that market-based restructuring would have discovered.

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Bethou, Adhisivam, and Chandrasekaran Venkatesh. "Safety and health concerns of school going children in India." International Journal of Advanced Medical and Health Research 1, no. 1 (2014): 6. http://dx.doi.org/10.4103/2349-4220.134443.

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Wästerfors, David. "Disputes and Going Concerns in an Institution for “Troublesome” Boys." Journal of Contemporary Ethnography 40, no. 1 (August 18, 2010): 39–70. http://dx.doi.org/10.1177/0891241610377199.

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Gupta, Poonam, D. D. Shah, and K. V. V. Satyanarayana. "An IoT Framework for Addressing Parents Concerns about Safety of School Going Children." International Journal of Electrical and Computer Engineering (IJECE) 6, no. 6 (December 1, 2016): 3052. http://dx.doi.org/10.11591/ijece.v6i6.10448.

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In this paper, we have proposed a novel application using Internet of things (IOT). This application is focused to address the concerns of the parents towards their school going kids. Mainly the concerns of the parents are to ensure the safety of their kids in school bus as well as at school premises. In this paper, we have tried to provide detailed technical implementation about how different sensing, communication technologies clubbing together provides a platform in terms of IoT, where proposed application can be implemented to ensure safety of school going children as it is the priority and concern for parents. In Proposed application, parents get notification when his child boards the bus for school and gets down the bus at home’s doorstep. Parents also get notification when child enters his Class Room first time in a day. Parents any time can access the location his child or school bus in which his child is travelling. In case of emergency, child can disseminate the signal to parents / Single point of contact (SPOC) at school to make them aware about emergency.

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Gupta, Poonam, D. D. Shah, and K. V. V. Satyanarayana. "An IoT Framework for Addressing Parents Concerns about Safety of School Going Children." International Journal of Electrical and Computer Engineering (IJECE) 6, no. 6 (December 1, 2016): 3052. http://dx.doi.org/10.11591/ijece.v6i6.pp3052-3059.

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In this paper, we have proposed a novel application using Internet of things (IOT). This application is focused to address the concerns of the parents towards their school going kids. Mainly the concerns of the parents are to ensure the safety of their kids in school bus as well as at school premises. In this paper, we have tried to provide detailed technical implementation about how different sensing, communication technologies clubbing together provides a platform in terms of IoT, where proposed application can be implemented to ensure safety of school going children as it is the priority and concern for parents. In Proposed application, parents get notification when his child boards the bus for school and gets down the bus at home’s doorstep. Parents also get notification when child enters his Class Room first time in a day. Parents any time can access the location his child or school bus in which his child is travelling. In case of emergency, child can disseminate the signal to parents / Single point of contact (SPOC) at school to make them aware about emergency.

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Reiner, Summer M., and Thomas J. Hernandez. "Are We Going in the Right Direction? Concerns about School Counseling." Michigan Journal of Counseling: Research, Theory, and Practice 39, no. 2 (January 1, 2013): 28–41. http://dx.doi.org/10.22237/mijoc/1356998580.

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Long, Austin, Dinshaw Mistry, and Bruce M. Sugden. "Going Nowhere Fast: Assessing Concerns about Long-Range Conventional Ballistic Missiles." International Security 34, no. 4 (April 2010): 166–84. http://dx.doi.org/10.1162/isec.2010.34.4.166.

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Pieper, Barbara, Mary Sieggreen, Cheryl K. Nordstrom, Barbara Freeland, Pauline Kulwicki, Madelyn Frattaroli, Deborah Sidor, Maria Teresa Palleschi, Jerry Burns, and Donna Bednarski. "Discharge Knowledge and Concerns of Patients Going Home With a Wound." Journal of Wound, Ostomy and Continence Nursing 34, no. 3 (May 2007): 245–53. http://dx.doi.org/10.1097/01.won.0000270817.06942.00.

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&NA;. "Discharge Knowledge and Concerns of Patients Going Home With a Wound." Journal of Wound, Ostomy and Continence Nursing 34, no. 3 (May 2007): 254–55. http://dx.doi.org/10.1097/01.won.0000270818.06942.e4.

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Amanzholova, Bibigul, Irina Babayan, Ekaterina Knyazhevskaya, and Natalia Ovchiinikova. "Factors Influencing the Professional Conduct of Auditors in the Dialogue on Going Concerns: A Study of the Banking Sector." Journal of Corporate Finance Research / Корпоративные Финансы | ISSN: 2073-0438 14, no. 3 (February 4, 2021): 28–50. http://dx.doi.org/10.17323/j.jcfr.2073-0438.14.3.2020.28-50.

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This article is dedicated to exploring the dialogue between shareholders, management, partners, government and auditors regarding the status of banking sector entities as ‘going concerns’. The purpose of this article is to develop and validate an approach to the study of factors influencing auditors’ opinion on going concerns.The authors identify factors which affect auditors’ professional conduct in establishment of an opinion on an entity as a going concern. Articles were retrieved from the Scopus and Web of Science databases and analysed for relevant factors, and a number of research hypotheses are formulated, among which the modification of legislative regulations on bankingand auditing activity is identified as a key factor. The state of auditing activity and the banking sector during 2009-2019 is evaluated. Additionally, in order to identify periods during which a significant influence of a selected factor is expected, a novel analytical method was devised based on the nature of modifications of legislative regulation of bankingand auditing activity and the period of such modification.The following factors are significant influences on auditors’ decisions on the going concern status of credit organisations: evolution of auditing standards, implementation of external audit quality control, development of banking regulation and supervision, and interaction of auditors with financial institutions and regulators. Evidence was also discovered ofconclusions recorded against entities inconsistent with the real conditions of individual banks.The authors have established a basis for an integrated study of the influence of factors on the professional conduct of auditors in providing opinions on the going concern status of audited entities, and have proposed further research prospects as related to establishing and measuring the relationship between audit report types based on bank statements andfactors describing the results of their activities.

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Benetou, Sofia, Stavros Tsirigotis, Evangelos Dousis, Victoria Alikari, Eleni Evangelou, Ioannis Koutelekos, Afroditi Zartaloudi, and Georgia Gerogianni. "Concerns of hemodialysis patients." Health & Research Journal 6, no. 2 (May 12, 2020): 56. http://dx.doi.org/10.12681/healthresj.23316.

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Introduction: Hemodialysis, which is the most common treatment in individuals with end stage renal disease, includes a series of limitations and modifications in daily life that adversely affect patients' physical and psychological state. Eliciting and addressing patients’ concerns is a key aspect of patient-centered treatment. Unaddressed concerns may lead to lower satisfaction and lower quality of medical care.Aim: To explore concerns of hemodialysis patients. Method and material: A Descriptive study on a convenience sample of patients undergoing hemodialysis in dialysis centers in Athens. Data was collected by the completion of a questionnaire which included the patients' concerns. Categorical variables are presented by absolute and relative frequencies (percentages).Results: In the present study were enrolled 100 patients, of whom 73% were male, 55% were>60 years old, 66% were married and 30% of primary level of education. Regarding patients' concerns, 36% of participants were bothered to spend time on dialysis center, 65% and 49% were concerned about a possible discontinue of fistula and hemodialysis machine respectively, while 59% were concerned about restrictions in social life, 39% in their role as a spouse, 71% about fluid restrictions, 55% about diet restrictions and 53% were concerned about transport "to and from" hemodialysis unit. In terms of limitations due to hemodialysis, 30% reported limitation in clothes, 69% in going for holidays and 67% in sexual life.Conclusions: Expanding nurses knowledge about patients' concerns is essential to implement individualized effective therapeutic strategies.

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Taylor, Charles. "Interculturalism or multiculturalism?" Philosophy & Social Criticism 38, no. 4-5 (May 2012): 413–23. http://dx.doi.org/10.1177/0191453711435656.

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This essay discusses the difference between the concepts of multiculturalism and interculturalism, both concepts which are current on the Canadian scene. It argues that the difference between the two is not so much a matter of the concrete policies, but concerns rather the story that we tell about where we are coming from and where we are going. In some ways, we could argue that interculturalism is more suitable for certain European countries.

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Strauman, Simon. "Karamjeet Paul: Managing extreme financial risk: strategies and tactics for going concerns." Financial Markets and Portfolio Management 30, no. 1 (February 2016): 111–12. http://dx.doi.org/10.1007/s11408-016-0261-0.

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Wenceslaus Ritte, James. "Security Concerns in Internet of Things." International Journal for Research in Applied Science and Engineering Technology 9, no. VII (July 30, 2021): 2898–901. http://dx.doi.org/10.22214/ijraset.2021.36977.

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Security Concerns is the among of the significant challenges of Internet of thing (IoT). Lack of proper Device updates, lack of User awareness, Software compatibility issues, service disruption, inability to monitor their current status and software are Among the challenges that IoT is facing. In this work we are going to explore significant areas of IoT applications and security measures and identify management of Machine to Machine(M2M), Platform selection criteria, Knowledge of How data is managed on various IoT applications which includes (i) IoT in healthcare (ii) Blood Banks. In this work provide valuable insights into issues related to streamline workflows, predict necessary maintenance, analyze usage patterns, auto- mate manufacturing, and much more.

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MazabaCA, Isaac, Willem Adriaan Lotter, and Thomas Wolfgang Thurner. "Looking into the expectation gap - What are going-concern assumptions really about?" Corporate Ownership and Control 10, no. 2 (2013): 714–20. http://dx.doi.org/10.22495/cocv10i2c4art6.

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The question of whether or not a company will be able to continue to do business is at the core of every audit. Despite the importance of this part of the audit, little is known about what triggers an auditor to issue a qualified opinion based on going-concern uncertainties. Previous research has suggested that the auditor might act strategically, using, e.g., ambiguous wording to avoid a qualification and negative consequences for the client and still communicate his concerns. Yet these studies failed to explain in what instances auditors use such strategies. We use a sample of 90 companies that were delisted from the Johannesburg Stock Exchange or received a qualified opinion, and show that the issuance of a qualified opinion is not correlated with the company’s financial situation at all. We therefore suggest that the auditor’s own risk assessment— whether or not he might risk a lawsuit if a due going-concern assumption is not issued—might explain much more about his decision than do specifics about the client company.

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Berbery, Maria Luz, and Karen M. O’Brien. "Going to College? Latina/Latino High School Students’ College-Going Self-Efficacy and Educational Goals." Journal of Career Assessment 26, no. 2 (February 27, 2017): 377–92. http://dx.doi.org/10.1177/1069072717695587.

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This study investigated the contributions of academic performance and college-going support and barriers in predicting college-going self-efficacy and educational goals among Latina/Latino high school students. Concerns regarding assessment and measurement issues in prior research were addressed. Findings suggested that grade point average was the most important contributor of both college-going self-efficacy and educational goals. In addition, college-going support from family moderated the relationship between grade point average and college-going self-efficacy, such that for students with a high grade point average, high levels of support were related to higher self-efficacy, while students with a high grade point average but lower support had lower self-efficacy. Levels of family support were less important with regard to efficacy and goals for students with a lower grade point average, who tended to have low college-going self-efficacy. The implications of these findings are discussed and recommendations for future research and practice are provided.

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Rhodes, Heather N. "Asymmetric Information in the Market for IPOs." International Journal of Finance & Banking Studies (2147-4486) 7, no. 3 (February 25, 2019): 01–19. http://dx.doi.org/10.20525/ijfbs.v7i3.114.

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This study utilizes hand-collected ownership data to re-examine the signaling, agency and wealth effect theories in a matched-sample of initial public offerings (IPOs) issued in the U.S. prior to and following the passage of the Sarbanes-Oxley Act of 2002 (SOX). SOX provides some motivation for revisiting these topics because evidence exists that it may have affected the types of firms going public and ultimately the relatively importance of adverse selection and moral hazard, the asymmetric information problems with which these theories are concerned. Results on both the pre- and post-SOX samples are consistent with the signaling theory and evidence of a wealth effect exists in both eras. However, in contrast to results of studies conducted prior to SOX, both the pre- and post-SOX results give little credence to the agency theory, suggesting that SOX has not impacted investors’ concerns regarding moral hazard. Rather, the difference between the pre-SOX results and the results of previous studies suggests that SOX appeared to reduce moral hazard concerns only through its effect on the self-selection of firms going public.

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Lowry, Michelle, Roni Michaely, and Ekaterina Volkova. "Information Revealed through the Regulatory Process: Interactions between the SEC and Companies ahead of Their IPO." Review of Financial Studies 33, no. 12 (January 27, 2020): 5510–54. http://dx.doi.org/10.1093/rfs/hhaa007.

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Abstract We analyze communications between the SEC and firms prior to IPOs using LDA analysis and KL divergence. The SEC’s concerns closely map onto the regulator’s stated mandate: companies increase prospectus disclosures on precise topics of SEC concern. Revenue recognition is the dominant topic of SEC concern, and it is not independently discovered by investors. Increased SEC concern about it is associated with greater secondary sales, lower post-IPO liquidity, lower post-IPO returns, and a higher probability of withdrawal. The regulator’s role during the capital raising process results in increased transparency but contributes to delays in the going public process.

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Piché, Justin. "“Going Public”: Accessing Data, Contesting Information Blockades." Canadian journal of law and society 26, no. 3 (December 2011): 635–43. http://dx.doi.org/10.3138/cjls.26.3.635.

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Among prison scholars it is well known that access to penal institutions for the purposes of conducting research is not a given. For instance, in the Canadian context, some social researchers have been effectively barred from conducting studies inside prisons or have had to modify their research designs in order to enter the carceral. The ability to obtain unpublished records on imprisonment policies and practices in Canada has also been cited as a cumbersome process that often results in non-disclosure of the documents sought.Beyond data collection, social researchers have also raised concerns about the challenges of communicating their findings to publics outside the academy. In criminology, in particular, scholars have been concerned with the perceived lack of influence academic work has had on public policy and public opinion. These interventions, while not novel, have resulted in calls for a public criminology, renewing a discussion on how to disseminate research to non-academic audiences.Although much of the access to information literature is focused on the techniques used to obtain data as well as the barriers encountered during the process, and the public criminology literature is centred principally around the question of how to reach and influence those outside the halls of the university, few have examined how data collection and dissemination activities shape subsequent information flows. Here, I am not referring to the moments when and sites where the “policing of criminological knowledge” occur that mediate access to data sources and diffusion opportunities based on the epistemological orientations and political agendas of gatekeepers.

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Henshaw, Pete. "Ofsted to keep grading system despite criticism." SecEd 2019, no. 11 (May 2, 2019): 1–3. http://dx.doi.org/10.12968/sece.2019.11.1.

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Harper, Jack. "VAT on the transfer of a business as a going concern." Property Management 13, no. 3 (September 1, 1995): 16–20. http://dx.doi.org/10.1108/02637479510092096.

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Examines VAT on land and how this affects vendors and purchasers. Details certain difficulties which arise because of land tax, and uses two case studies to show how this tax affects prices and sales of business as going concerns.

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Read, William J., and Ari Yezegel. "Auditor Tenure and Going Concern Opinions for Bankrupt Clients: Additional Evidence." AUDITING: A Journal of Practice & Theory 35, no. 1 (July 1, 2015): 163–79. http://dx.doi.org/10.2308/ajpt-51217.

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SUMMARY Regulators and lawmakers in the U.S. periodically express concerns about a possible association between auditor tenure length and audit failure (SEC 1994; U.S. House of Representatives 2002). In this study, where we define audit failure as a bankrupt company not receiving a going concern modified audit opinion prior to bankruptcy (a Type II reporting error), we examine prior audit reports for a sample of 401 U.S. publicly held companies that filed for bankruptcy during the period 2002–2008. Using a quadratic model to control for potential nonlinearity in the relationship between auditor tenure and audit reporting, we find no significant association between auditor tenure and Type II errors for Big 4 audit firms. In contrast, for non-Big 4 audit firms we find evidence of a significant association that is nonlinear. Specifically, auditor tenure appears to adversely influence non-Big 4 firms' audit reporting for bankrupt clients in the initial years of an audit engagement and has no discernible effect in the later years. Thus, we provide evidence that long auditor tenure, of itself, is not associated with Type II reporting errors. In this respect, our findings may help to inform the continuing debate regarding the possible adverse effects of long auditor tenure. Overall, our results are robust to controlling for any extant endogeneity with respect to going concern opinions and choice of the length of audit firm tenure.

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Grogan, Sarah, Louise Hartley, Mark Conner, Gary Fry, and Brendan Gough. "Appearance concerns and smoking in young men and women: Going beyond weight control." Drugs: Education, Prevention and Policy 17, no. 3 (January 2010): 261–69. http://dx.doi.org/10.3109/09687630802422019.

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Read, William J. "Auditor Fees and Going-Concern Reporting Decisions on Bankrupt Companies: Additional Evidence." Current Issues in Auditing 9, no. 1 (March 1, 2015): A13—A27. http://dx.doi.org/10.2308/ciia-51109.

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SUMMARY The recent growth in non-audit services (NAS) at the major audit firms has the attention of auditing regulators. On several occasions recently, board members of the Public Company Accounting Oversight Board (PCAOB) have indicated that the rise in NAS may place auditor independence at risk (Harris 2014; Tysiac 2014). Impaired independence can result in audit failure, which includes situations when auditors fail to issue going-concern (GC) audit opinions to soon-to-be bankrupt companies. In this paper, I examine the association between the propensity of auditors to issue GC opinions and NAS fees (and audit fees) to 203 bankrupt companies during 2002–2013. In analysis, I find no significant relation between GC decisions and NAS fees and audit fees. My results may interest U.S. regulators, who recently expressed concerns about the threat to auditor independence from the spike in NAS at the major firms. Data Availability: Publicly available from sources identified in the paper.

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Stengler, Erik, and Jimena Escudero Pérez. "SiP 2017 panel: speculations and concerns on robots' status in society." Journal of Science Communication 16, no. 04 (September 20, 2017): C06. http://dx.doi.org/10.22323/2.16040306.

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Studying fictional depictions of robots and artificial intelligence in cinematographic science fiction narratives acquires a new level of relevance as legislators' approaches to the subject seem to be strongly influenced by popular culture. This panel of Science in Public 2017 presented various on-going investigations of this kind, showing that the critical mass in this area of research is growing

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Chung, Heesun, Catherine Heyjung Sonu, Yoonseok Zang, and Jong-Hag Choi. "Opinion Shopping to Avoid a Going Concern Audit Opinion and Subsequent Audit Quality." AUDITING: A Journal of Practice & Theory 38, no. 2 (June 1, 2018): 101–23. http://dx.doi.org/10.2308/ajpt-52154.

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SUMMARY Despite regulatory concerns over opinion shopping (OS) behavior, there exists little systematic evidence on the prevalence and consequences of OS to avoid a going concern opinion (GCO). Using Lennox's (2000) framework to identify OS, we find that distressed firms successfully engage in OS to avoid a GCO. Moreover, clients engaging in OS exhibit a higher ex post Type II error rate in audit opinions than clients that do not, and the higher Type II error rate is salient for clients switching auditors for OS but not for clients retaining auditors for OS. We continue to find this asymmetric effect of the two types of OS on audit quality measured by restatements. These results indicate that auditor switching for OS not only results in a higher likelihood of audit reporting failures but also impairs other dimensions of audit quality, while auditor retaining for OS has little adverse effect on audit quality.

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Chattha, Khudadad, and Mustafa Sayed. "China-Pakistan Economic Corridor: Where is the money going?" Journal of Infrastructure, Policy and Development 3, no. 1 (May 24, 2019): 100. http://dx.doi.org/10.24294/jipd.v3i1.1117.

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The China-Pakistan Economic Corridor (CPEC) has been one of the most prominent components of the Belt and Road Initiative (BRI). Most of the discussion on CPEC has centered around the macroeconomic effects on the economy. However, research on the fine details of CPEC’s financing structure has not been conducted. This paper aims to fill the gap by providing a detailed description of the financing of CPEC and how the money maps on to different sectors of the Pakistani economy. We also discuss some macroeconomic concerns and ways to mitigate these risks.

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Carvalho Júnior, César Valentim de Oliveira, Edgard Cornacchione, Armando Freitas da Rocha, and Fábio Theoto Rocha. "Cognitive brain mapping of auditors and accountants in going concern judgments." Revista Contabilidade & Finanças 28, no. 73 (April 2017): 132–47. http://dx.doi.org/10.1590/1808-057x201703430.

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ABSTRACT This study aims to explain the extent to which brain mapping patterns follow behavioral patterns of auditors and accountants’ judgments when assessing evidence for decisions involving going concern. This multidisciplinary research involved investigating the relation between the theory of belief revision, neuroscience, and neuroaccounting with a sample of auditors and accountants. We developed a randomized controlled trial study with 12 auditors and 13 accountants. Auditors and accountants presented similar judgments about going concern, specially demonstrating greater sensitivity to negative evidence. Despite similar judgments, results showed diverging brain processing patterns between groups, as distinct reasoning was used to reach going concern estimates. During the decision process, auditors presented homogeneous brain processing patterns, while accountants evidenced conflicts and greater cognitive effort. For both groups, the occurrence of maximization (minimization) of judgments is observed in brain areas associated with identification of needs and motivations linked to individuals’ relations with their social group. This was strengthened by the lack of significant differences between the regression maps of auditors and accountants, leading to interpretation of the groups’ findings as homogeneous brain behavior. Despite familiarity with the executed task and knowledge of auditing standards, as a result of the greater use of algorithmic reasoning the auditors’ judgments were similar to that of accountants. On the other hand, the accountants’ greater cognitive effort, due to the experiencing of greater conflict in the decision-making process, made them use more quantic brain processing abilities, which are responsible for conscious reasoning. This was observed in the maximizations (minimizations) of the estimates in brain areas related to concerns with the judgments’ social repercussions, which culminated in some degree of “conservatism” in their decisions. Furthermore, these findings reveal another opportunity to discuss the assumption of the brain as the original accounting institution.

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Carey, Peter, and Roger Simnett. "Audit Partner Tenure and Audit Quality." Accounting Review 81, no. 3 (May 1, 2006): 653–76. http://dx.doi.org/10.2308/accr.2006.81.3.653.

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Rotation of audit partners is one of the main policy initiatives that has been implemented in many jurisdictions around the world to deal with concerns about audit quality. The basis of any requirement limiting the tenure of audit partners is that there is a reduction in audit quality associated with long periods of tenure. Using data from Australia, where the audit partner can be identified and for a period where partner rotation was not mandatory, we examine the association between audit quality and long audit partner tenure. The three measures of audit quality examined are the auditor's propensity to issue a going-concern audit opinion for distressed companies, the direction and amount of abnormal working capital accruals, and just beating (missing) earnings benchmarks. For long tenure observations we find a lower propensity to issue a going-concern opinion and some evidence of just beating (missing) earnings benchmarks, consistent with deterioration in audit quality associated with long audit partner tenure. There is no evidence of an association of long audit tenure with abnormal working capital accruals.

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Fiske, Susan T. "Going in Many Right Directions, All at Once." Perspectives on Psychological Science 12, no. 4 (July 2017): 652–55. http://dx.doi.org/10.1177/1745691617706506.

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When asked whether the field is going in the right direction, my answer is “yes, mostly.” Policymakers’ respect and the public’s interest put us in the spotlight for our intrinsic strengths—but they also draw attention to our weaknesses as reflected by the replication crisis, about which reasonable opinions differ. Among other concerns, civility and mutual tolerance have sometimes been an issue in these debates. As an example of a constructive debate, our lab’s recent experience with mutually respectful engagement has advanced solving one scientific puzzle. Principles facilitating this adversarial collaboration include using our respective tribes as secure bases for exploration, sharing agreed-upon rigorous standards, and establishing mutual trust. Finally, my own career path has perhaps oriented me to rely on perseverance, flexibility, tolerance, and optimism for the field.

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Cheang, Shu Lea, and Alexandra Juhasz. "When Are You Going to Catch Up with Me?" Camera Obscura: Feminism, Culture, and Media Studies 35, no. 3 (December 1, 2020): 116–31. http://dx.doi.org/10.1215/02705346-8631583.

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“Digital nomad” Shu Lea Cheang and friend and critic Alexandra Juhasz consider the reasons for and implications of the censorship of Cheang’s 2017 film FLUIDØ, particularly as it connects to their shared concerns in AIDS activism, feminism, pornography, and queer media. They consider changing norms, politics, and film practices in relation to technology and the body. They debate how we might know, and what we might need, from feminist-queer pornography given feminist-queer engagements with our bodies and ever more common cyborgian existences. Their informal chat opens a window onto the interconnections and adaptations that live between friends, sex, technology, illness, feminism, and representation.

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Yozgat, Uğur, and Nilgün Karataş. "Going Green of Mission and Vision Statements: Ethical, Social, and Environmental Concerns across Organizations." Procedia - Social and Behavioral Sciences 24 (2011): 1359–66. http://dx.doi.org/10.1016/j.sbspro.2011.09.110.

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Geiger, Marshall A., and Dasaratha V. Rama. "Audit Fees, Nonaudit Fees, and Auditor Reporting on Stressed Companies." AUDITING: A Journal of Practice & Theory 22, no. 2 (September 1, 2003): 53–69. http://dx.doi.org/10.2308/aud.2003.22.2.53.

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The SEC and legislators have expressed concerns that independence may be negatively impacted if auditors perform significant nonaudit services for their audit clients, and that providing lucrative nonaudit services to clients may make it more likely that auditors will “see things the client's way.” Such concerns are particularly salient in the context of issues that involve significant auditor judgment, as in the case of reporting decisions related to going-concern uncertainties for financially stressed clients. In this study we examine the association between the magnitude of audit and nonaudit fees and auditor report modification decisions for financially stressed manufacturing companies. In our analysis we control for financial stress, company size, reporting lag, default status, audit committee effectiveness, and management plans. The results indicate a significant positive association between the magnitude of audit fees and the likelihood of receiving a going-concern modified audit opinion, but we find no significant association between nonaudit fees and audit opinions. Additional analyses also find no significant relationship between the ratio of nonaudit service fees to audit fees and reporting decisions, and indicate that our results are robust across alternative model, variable, and sample specifications. We also control for the potential endogeneity of audit opinions, audit fees, and nonaudit fees, and find the same positive association of audit fees with opinions, but no association between nonaudit fees and audit opinions. Overall, we find no evidence of a significant adverse effect of nonaudit fees on auditor reporting judgments for our sample of distressed companies.

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Chatterjee, Deen. "Building Common Ground: Going Beyond the Liberal Conundrum." Ethics & International Affairs 27, no. 2 (2013): 119–27. http://dx.doi.org/10.1017/s0892679413000038.

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Liberalism as a political ideology and a philosophical doctrine has championed individual autonomy, social and political equality, and democratic and inclusive political institutions. Consequently, liberalism is known for its commitment to tolerance and value pluralism. Yet liberalism has been critiqued for being insensitive to claims of culture. Indeed, an attitude of benign neglect toward diversity was once quite common among liberals, as was a general lack of interest in global concerns. Worse yet, according to some critics the liberal tradition—in spite of its purported liberating mission of autonomy and self-determination (quintessential democratic values)—has provided the rationale for imperialism rooted in the liberal assumptions about reason and historical progress. Though these ironies are a clear source of embarrassment for today's liberals, liberalism still displays an uneasy commitment to pluralism. Liberals today are more challenged than ever to look at the dynamics of diversity both at home and abroad.

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SANDERS, MICHAEL, VEERLE SNIJDERS, and MICHAEL HALLSWORTH. "Behavioural science and policy: where are we now and where are we going?" Behavioural Public Policy 2, no. 2 (August 14, 2018): 144–67. http://dx.doi.org/10.1017/bpp.2018.17.

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AbstractThe use of behavioural sciences in government has expanded and matured in the last decade. Since the Behavioural Insights Team (BIT) has been part of this movement, we sketch out the history of the team and the current state of behavioural public policy, recognising that other works have already told this story in detail. We then set out two clusters of issues that have emerged from our work at BIT. The first cluster concerns current challenges facing behavioural public policy: the long-term effects of interventions; repeated exposure effects; problems with proxy measures; spillovers and general equilibrium effects and unintended consequences; cultural variation; ‘reverse impact’; and the replication crisis. The second cluster concerns opportunities: influencing the behaviour of government itself; scaling interventions; social diffusion; nudging organisations; and dealing with thorny problems. We conclude that the field will need to address these challenges and take these opportunities in order to realise the full potential of behavioural public policy.

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CHAVANCE, BERNARD. "John Commons's organizational theory of institutions: a discussion." Journal of Institutional Economics 8, no. 1 (September 28, 2011): 27–47. http://dx.doi.org/10.1017/s1744137411000336.

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Abstract:The paper discusses John R. Commons's original theory of institutions, where the latter are defined as going concerns and their working rules, or collective action restraining and expanding individual action. Such organizational approach of institutions makes important contributions to institutional economics in general, through its notion of a hierarchy of collective action, its threefold typology of transactions, and its holindividualist stance. Commons's genuine advances are counterbalanced by theoretical limits, which illustrate the unfinished character of his attempt to make a contribution to a ‘rounded-out theory of Political economy’, e.g. the ambiguous place of markets in his theory, the state understood as a model for other going concerns and, distinctly, the restricted definition of institutions as organizations. In some important respects, his theory complements or goes further than other currents of institutional economics; its weak points are sometimes the reverse side of his very contributions.

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Piszcz, Anna. "Multilingualism in the EU and Consistency of Private Enforcement of Competition Law: Two Examples from CEE Countries." Studies in Logic, Grammar and Rhetoric 52, no. 1 (December 1, 2017): 165–80. http://dx.doi.org/10.1515/slgr-2017-0049.

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Abstract This paper attempts to address the question of how multilingualism in the EU might affect the consistency of private enforcement of competition law. In the literature, there have been concerns raised about the consistency of public enforcement of competition law, so in this paper attention has shifted to concerns about consistency of private enforcement. For the purposes of this paper, a distinction is drawn between rule-making and the application of competition law. The latter falls outside the scope of this paper. The article starts by going straight into aspects of public versus private enforcement of EU competition law and consistency of private enforcement of competition law. Next, by looking at examples of national rules implementing the EU Damages Directive, the author is going to discern what challenges for consistency of private enforcement of competition law are associated with the multilingualism in the EU.

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Schulz, Michaela, and Kristian F. Braekkan. "Social Justice Attitudes and Concerns for Labor Standards." SAGE Open 7, no. 1 (January 2017): 215824401668813. http://dx.doi.org/10.1177/2158244016688135.

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This study utilizes an adapted version of the Social Justice Scale to capture and assess the extent to which social-justice-related values and attitudes toward labor standards relate to consumer intentions and behaviors. This social cognitive model assesses, based on Ajzen’s theory of planned behavior, how “perceived behavior control” affects these behaviors either directly or indirectly through consumers’ intentions. It is hypothesized that individuals who value fairness and equity in social interactions are going to be more likely to engage with businesses that are known for ethical business practices and abstain from firms that are known to violate labor rights. The results confirm that consumers who are concerned with social justice are less likely to conduct business with enterprises that have the reputation of violating both human rights and labor rights. However, the results also reveal that consumers with low levels of “perceived behavioral control” justify their consumer behaviors as they do not think that they can make a difference.

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Kang, Qi. "Library directors’ concerns and attitudes towards going green and sustainability in China: An unexplored area." Journal of Librarianship and Information Science 52, no. 2 (December 27, 2018): 382–98. http://dx.doi.org/10.1177/0961000618818874.

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Environmental issues are one of today’s growing concerns. Numerous associations, organizations and individuals are waging an active world preservation campaign. The purpose of this pilot study is to examine an important aspect of library directors’ attitudes towards environmental protection and the level of their concerns and green practices regarding sustainable development that has generally been overlooked in the literature. Multiple means of data collection (interviews, observation and document analysis) involving 14 libraries in China were conducted between March and May 2015; seven main thematic areas emerged from the data, such as: levels of awareness and commitment to sustainability issues in Chinese libraries are relatively low, and the current efficiency of facilities and operations have been seriously wasted. These findings indicate that the main priority of the library has been to attain economic and social development rather than environmental sustainability, while ignoring the energy costs and serious waste to some extent in the rapid development process of the Chinese library. The author notes just from observation of daily practices that there is definitely room for improvement to minimize the negative impact of their activities on the environment. This paper discusses for the first time the library directors’ concerns and attitudes towards “going green” and sustainability. The ideas are expected to inform and improve library directors’ environmental consciousness and sustainable practices, as well as open new vistas for research into the economic, social and environmental sustainability of library information services. How to achieve the social, economic and environmental requirements of present and future generations from libraries, especially library environmental sustainability is discussed intensively.

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Ferdinal, Ferdinal. "Injustice: Revealing Human Rights Issues in Ali Akbar Navis's Short Fiction." European Journal of Interdisciplinary Studies 1, no. 1 (April 30, 2015): 137. http://dx.doi.org/10.26417/ejis.v1i1.p137-143.

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Ali Akbar Navis was among satirical writers in Indonesian literature. He was concerned about what his nation had struggled with its democratization process. Navis's works are generally his responses to what was directly going on around him. They mostly represent his concerns about sociopolitical problems, which were significant at the time, he wrote them. They serve for Navis as a tool to protest against injustice and a way of communicating his disagreement with any elements that violate such rights, including the government. This study elucidates what sociopolitical events he disagrees and how he delivers his disagreement.

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Ghita, Cristina, and Claes Thorén. "Going cold turkey!: An autoethnographic exploration of digital disengagement." Nordicom Review 42, s4 (September 1, 2021): 152–67. http://dx.doi.org/10.2478/nor-2021-0047.

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Abstract As the dust of society-wide digitalisation settles, the search for meaningful technological encounters is becoming more urgent. While the Nordic countries embrace digitalisation, recent concerns regarding technology overuse have been gaining increased attention. This tendency is exemplified in practices of limiting digital use, called digital disengagement – an apparent paradox in Nordic societies where digital is the dominant paradigm. In this article, we explore the emergence of disconnection-centred devices called “dumbphones”, which cater to individuals wishing to escape hyperconnected lifestyles. Drawing on a new materialist perspective, we present a content analysis of dumbphones’ advertising material, followed by a collaborative autoethnographic study in which we replace our smartphones with dumbphones. We critically weigh the promises of the dumbphones against the actual experience of digital disengagement in Sweden. Our findings illustrate a struggle with digital technologies, even despite their absence, due to emerging workarounds and societal expectations of use.

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Burnett, Brian, Hui Chen, and Katherine Gunny. "Auditor-Provided Lobbying Service and Audit Quality." Journal of Accounting, Auditing & Finance 33, no. 3 (July 14, 2016): 402–34. http://dx.doi.org/10.1177/0148558x16657249.

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Regulators and the public have expressed concerns about accounting firms lobbying politicians and regulators on behalf of their own audit clients because it could pose an advocacy threat to auditor independence. In this study, we examine whether these lobbying activities by accounting firms are associated with their clients’ audit quality. As required disclosures of lobbying activities under the Lobbying Disclosure Act are very limited, we construct a proxy to capture auditor lobbying on behalf of audit clients. Using our proxy for lobbying, we find that perceived audit quality (measured using earnings response coefficients) is negatively related to lobbying. However, we fail to find that actual audit quality is lower for these clients (measured as the propensity to restate earnings, propensity to issue a going-concern opinion, and discretionary accruals). Our findings suggest that investors perceive auditors’ lobbying for clients’ political interests as harmful to audit quality but that these concerns do not appear to materialize in the financial statements. Similar to the literature on other nonaudit services, our evidence suggests that reputation concerns and litigation risk provide enough incentive for auditors to maintain their independence in the presence of an advocacy threat to auditor independence.

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Brown, Willie Lee, and Willie J. Gilchrist. "Assessing productivity to address safety concerns for information technology and promoting global standardization within aviation practices." Global Journal of Information Technology 5, no. 2 (January 5, 2016): 56. http://dx.doi.org/10.18844/gjit.v5i2.195.

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Comparing these concepts with the usage of productivity assessment current design standards in implementing technological systems create concerns in safety performances [5]. The technology developmental risk was a concern in the Wright Brother era and the approach in implementing best solution practices based on simulating and testing standards to meet the goals in today’s operation is still an issue [4]. Effective modeling in promoting environmental changes for operational practices can present a risk concern in the developmental approach if productivity is not assessed [1]. Steps are needed to be taken to improve the environmental factors in the business efforts of promoting alternative energy; nonetheless, the long-term effects of not prioritizing the development standards on the global level may cause risk concerns in assessing aviation practice [1]. Realizing the sensitivity of the system development and the tradeoffs in implementing effective practices can also create awareness in the long-term efforts of environmental factors and its impact on operational cost improvements [10]. The ethical standards for human factors to improve the quality of people lives in addressing the challenges faced may be a concern going into the 21st century [7]. The tradeoffs of prioritizing can present both pros and cons; however, developmental practices are risky without modeling long-term impact and exploring different applications in adopting business practices [6]. Flexibility is an importance aspect in evaluating the productivity of long-term practices while using modern technology [6]. The productivity assessment impact in future implications and it influences to integrate traditional technology within the modern environment. Keywords: IT, aviation practices, promoting

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Howarth, William. "Going with the flow: Integrated Water Resources Management, the EU Water Framework Directive and ecological flows." Legal Studies 38, no. 2 (June 2018): 298–319. http://dx.doi.org/10.1017/lst.2017.13.

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AbstractThis paper seeks to relate strategic themes in water resources management to the practicalities of imposing particular regulatory measures on water uses and to protect aquatic ecosystems. Specifically, a contrast is drawn between the global imperative of Integrated Water Resources Management (IWRM) and the sectoral (issue-by-issue) approach to water regulation that has traditionally prevailed in both regional (EU) and national legislation. The intuitive attractions of ‘integration’ are contrasted with the challenges of interrelating this to the diverse purposes for which water legislation is adopted, both for human needs and for ecological purposes. These challenges are well illustrated in the EU Water Framework Directive (WFD) which purports to adopt an ‘integrated’ approach, but is actually concerned with water quality, largely to the exclusion of other water-related concerns. Insofar as the Directive does seek to secure integration between water quality and water quantity concerns in surface water, this is only done in a secondary or incidental way. Water flow becomes relevant only where specified environmental objectives under the Directive are not being met. However, the legally contingent status of flow has been bolstered markedly by recent guidance on ecological flows under the WFD Common Implementation Strategy. The significance of this guidance is discussed and related to the implementation challenges that it raises. In relation to the UK, and particularly England, it is argued that the response to addressing water flow issues arising under the WFD had been dilatory and inadequate. Concluding observations reflect on the global, regional and national challenges to integration of water legislation as they have been illustrated by the discussion of regulating for ecological water flows.

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Journal articles on the topic 'Going concerns'

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