17,827 research outputs found

    The Influence of Audi Fees in the Nexus Between Corporate Sustainability Engagement and Earnings Management

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    Purpose: This study aims to examine the relationship between corporate sustainability engagement and earnings management and the function of audit fees in that relationship.   Theoretical framework: Sustainability reporting and earnings management may not be applicable or generate the same outcomes due to differences in societal values, culture, and development levels between developed and developing countries, which emphasises the need for this study to focus on Bangladesh, an emerging market.   Design/methodology/approach: This research employs content analysis to determine the magnitude of the sustainability activities for 2010 to 2020 of the banking sectors of Bangladesh. Additionally, this study uses discretionary accruals as a proxy for earnings management.   Findings: According to the results, there is a significant positive relationship between corporate sustainability engagement and earnings management, with audit fees serving as a moderator in the negative direction. According to these findings, high audit costs are likely to compel bank executives to submit high-quality financial reports and restrict their use of sustainability activities to management opportunism.   Research, practical and social implication: The study's findings should concern researchers and corporate authorities interested about managers' earnings management aspirations. The findings will immediately impact academics and decision-makers in countries with similar financial and governmental systems.   Originality/value: According to sustainability reporting studies, disclosures have been driven by the need to calm concerns about a company's authenticity. This paper acknowledges the need for increased audit fees for quality auditors, but it argues that rigorous audit procedures are more important for raising financial disclosure standards.

    Identifying and responding to people with mild learning disabilities in the probation service

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    It has long been recognised that, like many other individuals, people with learningdisabilities find their way into the criminal justice system. This fact is not disputed. Whathas been disputed, however, is the extent to which those with learning disabilities arerepresented within the various agencies of the criminal justice system and the ways inwhich the criminal justice system (and society) should address this. Recently, social andlegislative confusion over the best way to deal with offenders with learning disabilities andmental health problems has meant that the waters have become even more muddied.Despite current government uncertainty concerning the best way to support offenders withlearning disabilities, the probation service is likely to continue to play a key role in thesupervision of such offenders. The three studies contained herein aim to clarify the extentto which those with learning disabilities are represented in the probation service, toexamine the effectiveness of probation for them and to explore some of the ways in whichprobation could be adapted to fit their needs.Study 1 and study 2 showed that around 10% of offenders on probation in Kent appearedto have an IQ below 75, putting them in the bottom 5% of the general population. Study 3was designed to assess some of the support needs of those with learning disabilities in theprobation service, finding that many of the materials used by the probation service arelikely to be too complex for those with learning disabilities to use effectively. To addressthis, a model for service provision is tentatively suggested. This is based on the findings ofthe three studies and a pragmatic assessment of what the probation service is likely to becapable of achieving in the near future

    Victims' Access to Justice in Trinidad and Tobago: An exploratory study of experiences and challenges of accessing criminal justice in a post-colonial society

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    This thesis investigates victims' access to justice in Trinidad and Tobago, using their own narratives. It seeks to capture how their experiences affected their identities as victims and citizens, alongside their perceptions of legitimacy regarding the criminal justice system. While there have been some reforms in the administration of criminal justice in Trinidad and Tobago, such reforms have not focused on victims' accessibility to the justice system. Using grounded theory methodology, qualitative data was collected through 31 in-depth interviews with victims and victim advocates. The analysis found that victims experienced interpersonal, structural, and systemic barriers at varying levels throughout the criminal justice system, which manifested as institutionalized secondary victimization, silencing and inequality. This thesis argues that such experiences not only served to appropriate conflict but demonstrates that access is often given in a very narrow sense. Furthermore, it shows a failure to encompass access to justice as appropriated conflicts are left to stagnate in the system as there is often very little resolution. Adopting a postcolonial lens to analyse victims' experiences, the analysis identified othering practices that served to institutionalize the vulnerability and powerlessness associated with victim identities. Here, it is argued that these othering practices also affected the rights consciousness of victims, delegitimating their identities as citizens. Moreover, as a result of their experiences, victims had mixed perceptions of the justice system. It is argued that while the system is a legitimate authority victims' endorsement of the system is questionable, therefore victims' experiences suggest that there is a reinforcement of the system's legal hegemony. The findings suggest that within the legal system of Trinidad and Tobago, legacies of colonialism shape the postcolonial present as the psychology and inequalities of the past are present in the interactions and processes of justice. These findings are relevant for policymakers in Trinidad and Tobago and other regions. From this study it is recognized that, to improve access to justice for victims, there needs to be a move towards victim empowerment that promotes resilience and enhances social capital. Going forward it is noted that there is a need for further research

    Valores Públicos e Performance Financeira das Entidades Públicas: Proposta de Modelo de Análise na Perspetiva do Relato

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    Tese de Doutoramento em Administração Pública Especialização em Administração e Políticas PúblicasA criação de valor público, na qual a Administração Pública assume um papel fundamental, deverá traduzir o interesse dos cidadãos e nortear-se por um conjunto abrangente de valores públicos. Estes valores públicos, amplos, complexos e divergentes, devem integrar o modelo de governança democrática, suportar a tomada de decisão e servir de referência para a Administração Pública, na prossecução do interesse público. Tendo por base os modelos de governação pública, a Teoria do Valor Público e a Teoria do Interesse Público, bem como as dimensões dos valores públicos apontadas por stakeholders e influencers da informação financeira pública, procurou estudar-se de que forma os valores públicos, que materializam o interesse público, podem integrar na sua função de accountability, a avaliação e a análise da performance financeira na perspetiva da prestação de contas das entidades públicas. Nesse sentido, o estudo pretendeu identificar quais os valores públicos de natureza económica e financeira que interessam aos stakeholders e enquadrá-los num modelo estruturado de análise da financeira, que contribua para o reforço da performance accountability e transparência do relato financeiro público. A partir de uma estratégia de investigação mista, materializada na realização de entrevistas semiestruturadas e no ensaio aplicado sobre os dados financeiros do Município de Cascais, a investigação desenvolveu um modelo de análise e relato da performance financeira com vista a integrar a prestação de contas das entidades públicas, tendo como referência basilar não a ótica contabilística da estrutura e conteúdo das demonstrações financeiras, mas os «valores públicos» que consubstanciam o «interesse público». Conclui-se que este modelo favorece a adequação do relato financeiro público aos valores públicos, bem como representa um contributo para a normalização da avaliação da performance, reduzindo a discricionariedade do relato, melhorando o benchmarking financeiro e o robustecimento do sistema de avaliação do desempenho das entidades públicas previsto na Lei de Enquadramento Orçamental.The creation of public value, in which the Public Administration plays a key role, should translate the citizens' interest and be guided by a comprehensive set of public values. These public values, broad, complex and divergent, should integrate the democratic governance model, support decision-making, and serve as a reference for the Public Administration in the pursuit of public interest. Based on the models of public governance, the Public Interest Theory and the Theory of Public Values, as well as the dimensions of public values pointed out by stakeholders and influencers of public financial information, we sought to study how public values, which materialize public interest, can integrate into the function of accountability, the evaluation and analysis of financial performance from the perspective of accountability of public entities. In this sense, the study intended to identify which public values of economic and financial nature are of interest to the stakeholders and frame them in a structured model of financial performance analysis, which contributes to the strengthening of accountability and transparency of public financial reporting. Based on a mixed research strategy, materialized in semi-structured interviews and the test applied on the financial data of the Municipality of Cascais, the research developed a model of analysis and reporting of the financial performance to integrate the accountability of public entities. This was done having as an essential reference not the accounting perspective of the structure and content of the financial statements, but the "public values" that embody the "public interest". The conclusion is that this model favours the adequacy of public financial reporting to public values and represents a contribution to the standardization of performance evaluation, reducing the discretion of reporting, improving financial benchmarking, and strengthening the performance evaluation system of public entities foreseen in the Budgetary Framework Law.N/

    Wildlife trade in Latin America: people, economy and conservation

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    Wildlife trade is among the main threats to biodiversity conservation and may pose a risk to human health because of the spread of zoonotic diseases. To avoid social, economic and environmental consequences of illegal trade, it is crucial to understand the factors influencing the wildlife market and the effectiveness of policies already in place. I aim to unveil the biological and socioeconomic factors driving wildlife trade, the health risks imposed by the activity, and the effectiveness of certified captive-breeding as a strategy to curb the illegal market in Latin America through a multidisciplinary approach. I assess socioeconomic correlates of the emerging international trade in wild cat species from Latin America using a dataset of >1,000 seized cats, showing that high levels of corruption and Chinese private investment and low income per capita were related to higher numbers of jaguar seizures. I assess the effectiveness of primate captive-breeding programmes as an intervention to curb wildlife trafficking. Illegal sources held >70% of the primate market share. Legal primates are more expensive, and the production is not sufficiently high to fulfil the demand. I assess the scale of the illegal trade and ownership of venomous snakes in Brazil. Venomous snake taxa responsible for higher numbers of snakebites were those most often kept as pets. I uncover how online wildlife pet traders and consumers responded to campaigns associating the origin of the COVID-19 pandemic. Of 20,000 posts on Facebook groups, only 0.44% mentioned COVID-19 and several stimulated the trade in wild species during lockdown. Despite the existence of international and national wildlife trade regulations, I conclude that illegal wildlife trade is still an issue that needs further addressing in Latin America. I identify knowledge gaps and candidate interventions to amend the current loopholes to reduce wildlife trafficking. My aspiration with this thesis is to provide useful information that can inform better strategies to tackle illegal wildlife trade in Latin America

    Building body identities - exploring the world of female bodybuilders

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    This thesis explores how female bodybuilders seek to develop and maintain a viable sense of self despite being stigmatized by the gendered foundations of what Erving Goffman (1983) refers to as the 'interaction order'; the unavoidable presentational context in which identities are forged during the course of social life. Placed in the context of an overview of the historical treatment of women's bodies, and a concern with the development of bodybuilding as a specific form of body modification, the research draws upon a unique two year ethnographic study based in the South of England, complemented by interviews with twenty-six female bodybuilders, all of whom live in the U.K. By mapping these extraordinary women's lives, the research illuminates the pivotal spaces and essential lived experiences that make up the female bodybuilder. Whilst the women appear to be embarking on an 'empowering' radical body project for themselves, the consequences of their activity remains culturally ambivalent. This research exposes the 'Janus-faced' nature of female bodybuilding, exploring the ways in which the women negotiate, accommodate and resist pressures to engage in more orthodox and feminine activities and appearances
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