Mobile devices in the lecture hall: Into it,indifferent, or intrusion?

The authors explored undergraduate business students’ feelings and thoughts about themselves, other students, and their professors when mobile devices are used in the lecture hall for nonacademic purposes. Specifically, they investigated mobile device use during class time, and whether students support it, are indifferent toward it, or consider it to be an intrusion. Using the critical incident technique, the authors thematically categorized students’ thoughts and feelings regarding mobile device usage in the classroom for nonacademic purposes. The results uncovered unique perspectives presented by the students that carry implications for students, professors and administrators.     

Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002

We examine the stock price reaction to management’s disclosure of internal control weaknesses under §302 of the Sarbanes Oxley Act and to the characteristics of these weaknesses, controlling for other material announcements in the event window. We find that some characteristics of the weaknesses—their severity, management’s conclusion regarding the effectiveness of the controls, their auditability, and the vagueness of the disclosures—are informative. We also find that the information content of internal control weakness disclosures depends on the severity of the internal control weakness. Moreover, in a sub-sample uncontaminated by other announcements in the event window, we find negative price reactions to the disclosure of internal control weaknesses and material weaknesses.

Accounting Research in Abacus,A&F,AAR, and AJM from 2008–2015: A Review and Research Agenda

This paper uses bibliographic mapping techniques to map the research conversation in four Pacific Basin accounting journals listed on the Social Sciences Citation Index (Abacus, Accounting and Finance, Australian Accounting Review, and the Australian Journal of Management). We identify the main research streams in these journals as Accounting Standards, Environmental Accounting, Earnings Management, Disclosure, Conservatism, Auditing, Impairment, Cost of Capital, and Corporate Governance. We critically review each research stream, identify emerging research trends, and suggest an agenda for future research on accounting in the Pacific Basin.     

Where to draw the line: Data problems and other difficulties estimating urbanisation in Africa

The purpose of this article is to review the current state of knowledge on the pitfalls around definitions of the urban and the use of census data in estimating and tracking changes in urban populations. Differing criteria for the urban population and changing definitions make comparisons of levels of urbanisation very difficult across countries. Where censuses are held infrequently and administered less rigorously, accurate data on the urban population are a particular problem. This is especially the case in sub-Saharan Africa. Secondary African cities are increasingly important sites of urbanisation in sub-Saharan Africa, yet there is far less knowledge about these smaller cities. This article therefore looks at issues around estimates of populations in sub-Saharan cities and why this is a particular problem in smaller cities. Some of the implications of these problems are discussed, as well as measures to improve our understanding of the urbanisation process in smaller cities.     

Pension Portfolio Choice and Peer Envy

I examine the effect of envy on the portfolio allocation of workers in a defined contribution (DC) pension plan. If a worker’s DC plan performs better than his co‐worker’s, he may gloat; on the other hand, if his DC plan performs worse, he may feel envy. I model anticipated envy when workers make portfolio allocations, and find that in equilibrium, workers will mimic their co‐worker’s allocation to eliminate the disutility from envy. This portfolio allocation is riskier than that of a worker who does not exhibit envy.     

Boards,Executive Excess Compensation,and Shared Power: Evidence from Nonprofit Firms

We investigate how executives, the board, and excess compensation jointly affect the performance of nonprofits. Since the common measure of nonprofit performance often includes salaries, we also use expenses that directly benefit the targeted population. Our results suggest that above average compensation for executives is associated with poor firm performance. However, the negative relation of CEO pay to performance occurs for firms with only one executive, the CEO. We conclude that a powerful CEO with autonomy can harm firm performance, but other executives can mitigate these agency problems. The board also appears to monitor direct community benefits more than indirect benefits.     

The influence of social capital on strategic choice: An examination of the effects of external and internal network relationships on strategic complexity

In this research we investigated the direct contributions of social capital via network involvement to the strategic complexity of firms. Specifically, we looked at three network types - trade associations, external personal networks, and internal personal networks - to assess their individual and collective effects on strategic complexity. We empirically tested the relationships in the rural telecommunications industry using a mailed survey to this population's CEOs. We obtained 203 responses (30% response rate). Using Poisson regression, we found that all three network types were positively associated with strategic complexity, which was measured as product portfolio breadth. We also discovered that initial conditions affected strategic outcomes, with larger firms and cooperative ownership associated with greater strategic complexity.     

Ethics and Budget Allocation Decisions of Municipal Budget Officers

The purpose of this study is to extend research which has looked at moral judgment. Specifically, the study examines the impact of moral judgment on the budget allocations made by government budget officers. Additionally, and as a result of previous research findings, the study looks at the relationship between political ideology, gender, age, profession and moral judgment.Results support prior research which has found an association between political ideology and moral judgment, and between gender and moral judgment.There was no indication that the level of moral judgment among accountants is different from that of other individuals serving as budget officers, or that age is significantly related to moral judgment. Additionally, the study finds that an individual's level of moral judgment has less of an impact on the individual's actions than does political ideology. Study results contribute to an understanding of the relationship of moral judgment to accounting, and the relationship of moral judgment to behavior. The study also adds to research into the relationship of political ideology and moral judgment.