Are Reviewers' Judgements Influenced by Memo Structure and Conclusions Documented in Audit Workpapers?*

This paper investigates how the initial conclusion reached by the preparer of audit workpapers and the manner with which the preparer structures the associated evidence can influence the reviewer's judgement in an audit setting. We conducted an experiment in which auditors reviewed the work of a preparer who had concluded that the account of the client's major customer was either collectible or not collectible. The preparer's memo was structured in a neutral manner or stylized to emphasize (de‐emphasize) evidence consistent (inconsistent) with the preparer's conclusion. Results showed that reviewers placed less reliance on the conclusions reached by the preparer when the preparer's memo was stylized than when the memo was structured in a neutral manner. These results suggest that reviewers are sensitive to stylization attempts by preparers. Implications of the paper are discussed.     

Causal reasoning in financial reporting and voluntary disclosure

Causal reasoning involves understanding the cause of events that have already happened (i.e., diagnosis) as well as predicting which future events will occur (i.e., prediction). Although this type of reasoning is an important part of financial reporting and voluntary disclosure, very little research has relied on it as a basis for developing and interpreting testable research ideas. The purpose of this paper is twofold: First, we review key theories from psychology that pertain to causal reasoning. Second, we identify how these theories can be successfully used by behavioral researchers interested in financial reporting and voluntary disclosure.     

Costs of in-house genomic profiling and implications for economic evaluation: a case example of non-small cell lung cancer (NSCLC)

Abstract

Objectives

Genomic profiling in oncology is vital for determining eligible patients for mutation-specific targeted therapies. Use of commercial genomic testing has the potential to improve patient outcomes. Economic evaluations of in-house genomic profiling typically only include material costs while external commercial services include many other factors. Using non-small cell lung cancer (NSCLC) as an example, this study sought to characterize the unique challenges of costing testing services and their impact on results of economic evaluations.     

Mapping alternatives: A commentary on Cova,B. et al. (2010). ‘Navigating between dyads and networks’

In this paper, we explore the mapping metaphor in its various guises within B2B marketing and, particularly, IMP research. We explore these multiple mapping techniques in terms of different mapping styles that point to different types of research journey, different sights along the way and different destinations. We critically appraise ‘dead mapping’ approaches, which we see as a persistent cause of getting lost and advocate ‘second order’ mapping as a more suitable alternative. We focus our critique upon Cova, Prévot, and Spencer (2010)'s paper ‘Navigating between dyads and networks’.     

Migrant Age Profiles and Long-Run Living Standards in Australia

The age profile of immigration to Australia can be altered by public policies. This article applies a method of valuing long term population paths in order to evaluate alternative immigrant age profiles based on a proxy indicator of living standards over time for Australia. Results show that the variation in value of the population path follows an inverted U-shape by immigrant's age. The strength of preference between immigrants aged 20–29 years and older working age immigrants reduces as the social discount rate increases. Higher life expectancy and lower fertility accentuate preference for younger working age immigrants.     

Legitimizing Illegal Protest: The Permissive Ideational Environment and ‘Bossnappings’ in France

In France, in 2009–2010, on several occasions, managers announcing redundancies were held hostage by workers. Public opinion polls show widespread support for the ‘bossnappers’, while the State did not taken action against them. Employing the insights of new institutionalism and social movement theory, this article explains the legitimization of such radical, illegal action through the notion of a permissive ideational environment resulting from a tradition of trade union militancy, pre‐existing concerns over globalization and more recent fears of, and government and trade union responses to, globalization and the current economic crisis.     

The importance of small differences: the effects of research design on the comparative study of industrial relations reform in Australia and New Zealand

The aim of this paper is to explore the limitations associated with a most similar case research design. It argues that by adopting a most similar case research design, comparative work on industrial relations reform in Australia and New Zealand during the 1980s and 1990s has systematically ignored important historical differences between the two countries, underestimated the similarities in recent reforms and privileged organizational and institutional explanations for changes in industrial relations systems, at the expense of those which are based on systemic factors and material interests. More generally, this paper argues that methodological choices have significant consequences for the types of explanations generated by comparative research and that more serious attention needs be given to the epistemological assumptions embedded in research designs that are taken up by industrial relations researchers.     

Controversies and conceptual development Examining public entrepreneurship

The role of entrepreneurship in the public services remains controversial. In this article we present an initial framework for understanding public entrepreneurship based on a typology of entrepreneurship and an initial classification of relevant public service processes and outcomes. Each aspect is illustrated by case study evidence taken from the West Midlands Ambulance Service, and is integrated into the theoretical literature on entrepreneurship. When applied to this case, the framework helps to differentiate two types of entrepreneurial action. The first type is conducted away from the core service and is governed by commercial considerations, the second is linked to the core statutory service and is governed by bureaucratic obedience. We argue a feature of public management is the requirement to operate across differing ‘orderings of life’ where contradictory rules apply. The acceptability of entrepreneurship depends on whether managers can recognize and distinguish between the rules governing these spheres.