A Consideration of Literature on Trust and Distrust as they Relate to Auditor Professional Scepticism

With a view to expanding the discussion on professional scepticism, and motivating a broader perspective in research undertaken with the aim of helping auditors meet ongoing demands for an elevated level of professional scepticism, we consider the literature on trust and distrust as it relates to auditor professional scepticism. We draw on literature from a range of disciplines, and highlight new opportunities and previously unidentified challenges in helping auditors exercise an elevated level of professional scepticism. We distinguish between trust and distrust and note that the issue of professional scepticism is likely to be as much about auditors being insufficiently distrusting as it is about auditors being overly trusting. A number of potentially fruitful means by which professional scepticism might be enhanced are highlighted but we also encourage caution in that lower levels of trust in management, and increased distrust in management, may have unintended negative consequences.     

ESTIMATES OF HOUSEHOLD SECTOR WEALTH FOR SOUTH AFRICA, 1970–2003

Market values of components of household sector wealth are important explanatory variables for aggregate consumer expenditure and household debt in macro-econometric models. We construct the first coherent set of the main elements of household-sector balance sheet estimates at market value for South Africa. Our quarterly estimates derive from published data on financial flows, and other capital market data, often at book value. Our methods rely, where relevant, on accumulating flow of funds data using appropriate benchmarks, and, where necessary, converting book to market values using appropriate asset price indices. Relating asset to income ratios for various asset classes to asset price movements and other features of the economic environment, throws light on the changing composition of household sector wealth. Most striking are the relative rise in the value of pension wealth and the trend decline of directly held securities, the decline and recent recovery of housing wealth, and the rise in household debt and concomitant decline of liquid assets from the early 1980s to the late 1990s.     

Children as Vulnerable Consumers in Online Environments

Children are seen as vulnerable consumers, yet little research has considered why they are more vulnerable than adults in an online context. This conceptual article uses an ecological paradigm to explore the underlying mechanisms that bring about vulnerability for children in general and specifically when interacting with online marketer created material. It does this by using the definition of a vulnerable consumer outlined by Baker, Gentry, and Rittenburg to focus on how marketing influence creates power imbalance, hinders consumption goals, and affects personal and social perceptions of self, leading children to be vulnerable consumers in online contexts. A social ecological conceptual framework is presented that demonstrates the interdependence of children's vulnerability with the social structure of their environments. Finally, in discussing how marketers are ultimately the agents in control of creating a fair marketplace for children online, policy implications are given.     

Complexity science: an alternative world view for understanding sustainable tourism development

Tourism research has generally taken a reductionist approach and has not effectively understood tourism as a stakeholder within a complex system (CS) of stakeholders. As a result, interpretations of sustainable tourism development (STD) are highly focused and sector-specific, thereby limiting understanding of the complex inter-relationships between tourism components and other components within a system. This paper explores complexity science as an alternative paradigm to understand why STD is problematic. It is argued that a new world view is required to understand the unpredictable world in which tourism operates. Complexity science and the associated chaos theory offer an alternative paradigm for viewing and understanding tourism phenomena. Viewing underlying influences on a CS in terms of the characteristics of complexity science, including the edge of chaos, strange attractors and conflict provides greater understanding of the system in which tourism operates. The second part of the paper discusses a framework, adapted from complexity science characteristics, to identify the complex inter-relationships between stakeholders with political, environmental, economic, social and cultural interests in an urban river context, the Swan River in Perth, Western Australia.     

Hold the Line: An Examination of Line vs. Staff Differences

Despite common perceptions about the differences between line and staff personnel, few studies have provided answers as to which group is more effective. This study explores in detail key differences in managerial strengths between 46 line managers and 52 staff professionals in one of the fastest growing, highly service‐oriented retail organizations in the United States. Using behavioral data from a developmental multirater feedback effort, results suggest that staff personnel were more modest and accurate in their self‐assessments, while line managers were more service‐oriented but significantly weaker at relationships, openness to new ideas, demonstrating respect, and adaptability to change. © 2001 John Wiley & Sons, Inc.     

Segmenting youth voting behaviour through trusting–distrusting relationships: a conceptual approach

This paper reviews current evidence on the declining political engagement of British youth. What emerges is that causes of their political disaffection are manifold and complex, but trust, distrust and cynicism feature strongly. Traditional approaches to trust and distrust fail to recognise this complexity; consequently this paper offers a more sophisticated conceptual framework that examines trust and distrust as separate but linked dimensions, as advocated by Lewicki, McAllister and Bies.[Lewicki, R. J., McAllister D. J. and Bies R. J. (1998) ‘Trust and distrust: New relationships and realities’, Academy of Management Review, Vol. 23, No. 3, pp. 438–458.] From the analysis four segments of ‘voter’ types are identified. By segmenting voters in this way, marketers can design strategies to help increase young people's trust and reduce their distrust, thereby increasing their propensity to vote in future elections. A synopsis of marketing aims to stimulate the ‘youth vote’ is presented along with areas for further research. Copyright © 2004 Henry Stewart Publications     

Labour mobility in the EU: Dynamics,patterns and policies

The continued economic crisis has become a major test for the labour markets of individual member states. Labour mobility within the European Union has the potential to help to reduce labour market pressures and ease economic imbalances. However, a long-term loss of working age population can be detrimental to sending countries. This Forum explores mobility patterns within the European Union and analyses the labour market and welfare effects of labour mobility via case studies of the UK, Poland, Germany and Spain. It also examines a number of its aspects that have important political and institutional relevance for the European Union and its future.     

Technology education for children in primary schools in Finland and Germany: different school systems, similar problems and how to overcome them

Even if the results of international student assessment studies such as PISA or TIMSS show that girls have been catching up in mathematics and natural sciences, there are still remarkable gender differences in the number of males and females studying and working in the technological fields after basic education. Technology is still a male-dominated area. This is true for the German and Finnish societies. Results of the studies conducted in the UPDATE project show that influences on interest in technological themes take place already in early childhood. Therefore, efforts should be put in developing early childhood education and elementary school education, to raise girls’ interests and motivation towards technology. This article reports the results of the UPDATE-WorkPackage3-project mainly in Finland and in Germany. It concentrates on studying elementary school pupils’ (age 6–12), particularly girls’ motivation towards the contents and methods of technology education. Various curriculum documents and national learning conditions are discussed and suggestions for the gender equitable technology education are made.