Governance factors affecting internal auditors' ethical decision making: an exploratory study

Purpose This paper explores the ethical decision making of internal auditors and the impact of corporate governance mechanisms thereon. It also explores whether ethical decision making is influenced by years of experience in internal auditing. Design/methodology/approach Sixty-six internal auditors were presented with five ethical dilemmas. For each scenario, a key element of corporate governance was manipulated to assess its impact on ethical decision making. These were audit committee support; management integrity regarding accounting policies; management integrity regarding pressure on internal audit; external auditor characteristics; and organisational code of conduct. Findings Participants were generally sensitive to ethical dilemmas but were not always confident that their peers would act ethically. A higher quality external audit function was positively associated with internal auditors’ ethical decision making. However, the strength of other governance mechanisms did not appear to influence ethical decision making. Finally, more experienced internal auditors adopted a more ethical stance in some cases. Research limitations/implications Our sample was self-selected and may not be representative of internal auditors in general. Our lack of significant results may be due to insufficient variability in our manipulations and/or an oversimplification of reality in our scenarios. Practical implications The study has implications for the internal audit profession with respect to training and the provision of support mechanisms to strengthen the ability of internal auditors to withstand pressure when dealing with ethical dilemmas. Originality/value This paper is the first to study whether the strength of other governance mechanisms influence internal auditors’ ethical decision making

Innate and discretionary accruals quality and corporate governance

This paper extends previous research on the association between corporate governance mechanisms and accruals quality. We derive measures of the discretionary and innate components of accruals quality and regress them against corporate governance characteristics. For discretionary accruals, we find use of a Big 4 audit firm and a larger audit committee as the primary governance mechanisms associated with higher accruals quality. For innate accruals quality, we find that higher quality is associated with an independent board of directors, a larger, more independent and more active audit committee, and use of a Big 4 audit firm. Our findings suggest a stronger relation between sound governance mechanisms and innate accruals quality than discretionary accruals quality.Full Tex

The Dilemmas of Engagement

‘Consultation’ has become something of a mantra in contemporary governance. Governments well understand that policy occurs in a highly contestable environment in which there are multiple, and often competing interests. They well recognise the political imperative to ‘engage’ stakeholders in order to manage potential conflict and, hopefully, obtain acceptance for their policies and programs. As a result, politicians and public officials frequently emphasise the need for consultation as an essential element of the deliberative processes underpinning the development of policy or the implementation of programs and services. But, moving beyond the rhetoric of consultation and engagement, how well is it done? In this monograph, Professor Jenny Stewart maps out the principal approaches used by governments to consult with and engage affected communities of interest. Stewart critically assesses the available literature and draws directly upon the experiences of political actors, bureaucrats and community sector organisations in order to identify the ‘good, bad, and the ugly’ of engagement. Through a judicious use of selected case studies, Stewart distils the essential dilemmas and contradictions inherent in many consultation strategies and highlights their relative strengths and weaknesses. This monograph is a probing and dispassionate analysis of the rationales, methodologies and outcomes of consultation and engagement. It is not intended to be a ‘cookbook’ or a ‘how to’ manual for those consulting or the consulted. Nevertheless, there is much here for the policy practitioner, the researcher and members of those ‘communities of interest’ who might, one day, find themselves the target of engagement

“Can this hell perhaps be Jules Dassin’s London, which is certainly not the London that belongs to you and me?” Critical responses to depictions of London in The Blue Lamp and Night and The City

1950 was a pivotal year in the production and release of British London-set films. Ealing studios released The Blue Lamp (Basil Dearden, 1950) in January 1950, while Ealing’s The Lavender Hill Mob (Charles Crichton, 1951) and Pool of London (Basil Dearden, 1951) went into production in the same year. Then, in June 1950, Twentieth-Century Fox released Anglo-American production Night and the City (Jules Dassin, 1950). For critics, The Blue Lamp sealed Ealing’s reputation to capture a recognisable London, rooted in specific districts with ‘ordinary’ inhabitants with a community ethos. The Blue Lamp set the barometer for London-set films to follow. Indeed, British critics derided Night and the City as an inauthentic depiction of London, one created by ‘outsider’ Jules Dassin, in comparison to Ealing’s ‘familiar’ London. This paper firstly examines of archival documents of the production of location shooting in The Blue Lamp, to demonstrate how the film sealed Ealing’s reputation to capture a recognisable London, rooted in specific districts with ‘ordinary’ inhabitants with a community ethos. It then examines and compares the critical reception of The Blue Lamp and Night and the City, to explore discourses around ‘home-grown’ versus ‘outsider’ perceptions of London in the immediate postwar period

The Warwick-Edinburgh Mental Well-being Scale (WEMWBS) : development and UK validation

Background There is increasing international interest in the concept of mental well-being and its contribution to all aspects of human life. Demand for instruments to monitor mental well-being at a population level and evaluate mental health promotion initiatives is growing. This article describes the development and validation of a new scale, comprised only of positively worded items relating to different aspects of positive mental health: the Warwick-Edinburgh Mental Well-Being Scale (WEMWBS). Methods WEMWBS was developed by an expert panel drawing on current academic literature, qualitative research with focus groups, and psychometric testing of an existing scale. It was validated on a student and representative population sample. Content validity was assessed by reviewing the frequency of complete responses and the distribution of responses to each item. Confirmatory factor analysis was used to test the hypothesis that the scale measured a single construct. Internal consistency was assessed using Cronbach's alpha. Criterion validity was explored in terms of correlations between WEMWBS and other scales and by testing whether the scale discriminated between population groups in line with pre-specified hypotheses. Test-retest reliability was assessed at one week using intra-class correlation coefficients. Susceptibility to bias was measured using the Balanced Inventory of Desired Responding. Results WEMWBS showed good content validity. Confirmatory factor analysis supported the single factor hypothesis. A Cronbach's alpha score of 0.89 (student sample) and 0.91 (population sample) suggests some item redundancy in the scale. WEMWBS showed high correlations with other mental health and well-being scales and lower correlations with scales measuring overall health. Its distribution was near normal and the scale did not show ceiling effects in a population sample. It discriminated between population groups in a way that is largely consistent with the results of other population surveys. Test-retest reliability at one week was high (0.83). Social desirability bias was lower or similar to that of other comparable scales. Conclusion WEMWBS is a measure of mental well-being focusing entirely on positive aspects of mental health. As a short and psychometrically robust scale, with no ceiling effects in a population sample, it offers promise as a tool for monitoring mental well-being at a population level. Whilst WEMWBS should appeal to those evaluating mental health promotion initiatives, it is important that the scale's sensitivity to change is established before it is recommended in this context

A stop-signal task for sheep:Introduction and validation of a direct measure for the stop-signal reaction time

Huntington?s disease (HD) patients show reduced flexibility in inhibiting an already-started response. This can be quantified by the stop-signal task. The aim of this study was to develop and validate a sheep version of the stop-signal task that would be suitable for monitoring the progression of cognitive decline in a transgenic sheep model of HD. Using a semi-automated operant system, sheep were trained to perform in a two-choice discrimination task. In 22% of the trials, a stop-signal was presented. Upon the stop-signal presentation, the sheep had to inhibit their already-started response. The stopping behaviour was captured using an accelerometer mounted on the back of the sheep. This set-up provided a direct read-out of the individual stop-signal reaction time (SSRT). We also estimated the SSRT using the conventional approach of subtracting the stop-signal delay (i.e., time after which the stop-signal is presented) from the ranked reaction time during a trial without a stop-signal. We found that all sheep could inhibit an already-started response in 91% of the stop-trials. The directly measured SSRT (0.974 ? 0.04 s) was not significantly different from the estimated SSRT (0.938 ? 0.04 s). The sheep version of the stop-signal task adds to the repertoire of tests suitable for investigating both cognitive dysfunction and efficacy of therapeutic agents in sheep models of neurodegenerative disease such as HD, as well as neurological conditions such as attention deficit hyperactivity disorder.publishersversionPeer reviewe

A comparison of two instructional methods for hospital foodservice employees : lecture discussion versus individual instruction

The purpose of this research was to compare two instructional programs of inservice training on Personal Hygiene for hospital foodservice employees for knowledge retention and cost effectiveness. The two instructional methods used were lecture discussion with a script and transparencies and the individual instruction with cassette tape and slides. The population sample was ninety-five foodservice employees from five Oregon hospitals. Forty-eight foodservice employees comprised the lecture discussion group and forty-seven foodservice employees comprised the individual instruction group. A demographic profile identified eighty-one percent of the foodservice employees as having four years or less work experience at their hospital in foodservice. Sixty-nine percent of the hospital employees had a job title of foodservice worker. Sixty-five percent of the participant population also had previous training in Personal Hygiene. The evaluation tools were a pre and post test consisting of 25 multiple choice items and a time log to record instructor's time involved in preparation and administration of the instruction. Each method was evaluated for knowledge retained using the analysis of covariance at the P = .05 level of significance. Then each method was also evaluated for cost effectiveness which included both instructor and participant time and the materials cost. There was no significant difference of knowledge retained between the two instructional methods. The cost analysis revealed that the lecture discussion method was only 7.6 percent cost effective where the individual instruction was 92 percent cost effective using the Gallup formula. This cost analysis included both instructor and participant time along with the actual cost of the instructional materials. In comparison of the lecture discussion and individual instructional methods there was no significant difference in learning retention. However, the individual instruction was most cost effective. Therefore, the individual instructional method is recommended as a teaching method for hospital foodservice employee inservice training

Beagle 2: Seeking the signatures of life on Mars

ESA's Beagle 2 lander will land on Mars to search for signatures of present and past life. A Gas Analysis Package (GAP) with a mass spectrometer, XRF, Mossbauer, stereo cameras, microscope, environmental sensors, rock corer/grinder, and a Mole attachment are on the lander

Anticholinergic burden (prognostic factor) for prediction of dementia or cognitive decline in older adults with no known cognitive syndrome

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