South Beach, 1977-1986: Photographs.

From 1977 to 1986, a then-twentysomething Gary Monroe -- back home in South Beach Miami, Florida after attending graduate school in Boulder, Colorado -- set out to document the Jews of the Greatest Generation . Though he expected the project to last ten years, it ended after eight due to the attrition of the subjects. The lifestyle vanished like it had never happened.https://egrove.olemiss.edu/studythesouth/1013/thumbnail.jp

A behavioral view of current cost accounting information in predicting failures.

Abstract not availabl

The Employment Relationships of Junior Accountants: Importance of Perceived Organizational Support

Organizational support theory (OST) and psychological contract theory (PCT) both assume employees form emotional attachments to the organization on the basis of global beliefs concerning the extent to which the organization is perceived to be able to reciprocate with desired material (e.g., salary, training and skill development) and socioemotional resources (e.g., help with problems, trust and respect, job security). This study utilizes OST and PCT to examine the employment relationships and work attitudes of junior accountants in Australian accounting firms – a cohort in which there is considerable industry churn each year. On the basis of social exchange theory, we expected junior accountants to report higher levels of perceived organizational support (POS), higher levels of affective commitment, and lower turnover intentions when they believed the organization had fulfilled its obligations to them under the psychological contract. As hypothesized, fulfillment of psychological contract obligations exerted significant positive effects on POS, and POS mediated the psychological contract fulfillment-work attitudes relationship. Findings indicate training and development contributes significantly to the degree of organizational support young accountants perceive at work. Implications of study findings are discussed with reference to related theory and characteristics of the target group

The effects of counterexplanation and audit groups on fraud detection

Prior studies have found that auditors\u27 fraud detection rates are relatively low (Bernardi 1994; Pincus 1991 ). The present study examines whether counterexplaining inaccurate judgments will increase fraud detection rates and whether audit groups can counterexplain more effectively compared to individual auditors. The possible negative effect of counterexplanation is examined by requiring audit groups and individual auditors to counterexplain accurate judgments. The purpose of this \u27inanipulatiori is to determine whether counterexplaining accurate judgments will lead to negative belief revision, and whether this negative belief revision will be mitigated by the use of audit groups. A 2 x 2 x 2 experiment which examined groups/individuals, initial judgment and explanation/ counterexplanation was carried out. The results support the hypotheses that counterexplaining inaccurate judgments leads to more accurate judgments and counterexplaining accurate judgments leads to less accurate judgments. The finding on whether audit groups could counterexplain more effectively than individual auditors requires further explanation

The effects of gender and task complexity on audit judgment

This study examines the interaction effect between gender and task complexity on audit judgment based on the selectivity hypothesis. This hypothesis states that males are selective information processors whereas females are detailed information processors. The study extends this hypothesis to an auditing context and hypothesizes that males will outperform females when task complexity is low while females will outperform males when task complexity is high. A two (males and females) by two (task complexity - high and low) full factorial experiment was carried out. The low and high task complexity conditions were created by manipulating the number of cues. The subjects were required to judge whether an inventory balance was fairly presented based on case materials that contained material misstatements. The results support the hypothesis

State Ownership and Abnormal Accruals in Highly-Valued Firms: Evidence from China

We examine how state ownership affects Chinese firms’ abnormal accruals during a period of high valuation. We find the magnitude of abnormal accruals first increases for up to three years of high valuation, and then reduces after the fourth year. We also find that managers turn to using abnormal real transactions after four consecutive years of high valuation. Next, we examine whether the degree of abnormal accruals in highly-valued firms differs between state-owned enterprises (SOEs) and non-NSOEs. Supporting the view that SOE managers have less incentive to sustain high stock prices, we find evidence that highly-valued SOEs have significantly lower levels of abnormal accruals than highly-valued NSOEs during the period of high valuation. Our findings contribute to the literature on the cross-sectional variation in the relation between managers’ pressure to sustain high stock prices and their accounting choices in firms with different ownership structures

The Spirit of Fact

Most of the notions presented in this statement are taken from my journal. These entries are always intuitive; sometimes I arrive at them through a cognitive process, while other times I jump up when I'm just a shade away from a deep sleep. One entry reads: "Contradictions are creative equivalents." I don't always know exactly what they mean, but I do believe them true and original. They go through a sort of digestive system and at sometime manifest themselves as part of my form: my working attitude. This essay is structured much like this, too. &nbsp;</p

Voluntary Environmental Disclosure by Australian Listed Mineral Mining Companies: an Application of Stakeholder Theory

Within the stakeholder theory framework this paper examines the extent of voluntary environmental disclosure (ED) in relation to characteristics of Australian listed mineral mining firms. Three indexes, words, unweighted and weighted index, are calculated to measure the association of total ED and categories of total ED with firm characteristics within the three dimensions of stockholder theory. We find that the three indexes for total ED and categories of disclosure are significantly associated. Consequently, a single construct is employed as a surrogate for the indexes. The result of Ordinary Least Squares Regression of this construct as a dependent variable with ownership diffusion, financial leverage and membership of the Australian Mining Industry Council (AMIC) as proxies for stakeholder power; the presence of a corporate environmental committee as a proxy for strategic posture; retum on equity and systematic risk as proxies for economic performance ; and firm size and commercial production as control variables showed that membership of AMIC and size were statistically significant. The implication of this finding is that financial variables do not explain voluntary ED and that the variables used in the strategic posture and economic performance dimensions of stakeholder theory are not significant. This implies, subject to limitations of the study, that the regulators of accounting infonnation will need to issue an accounting standard if the

Natural resources of the Eel River delta

The purpose of this report is to document the natural resources of the Eel River Delta, Humboldt County; to outline and evaluate the problems and conflicts of use that affect those resources; and, to recommend measures that will protect and enhance the Delta and its environs. The Eel River Delta is an important segment of the coastal wetlands of California. Over two-thirds of the State's original bays, estuaries, lagoons and coastal marshes has already been lost to development and reclamation. Because of the importance of coastal wetland ecosystems to fish and wildlife, the Department has initiated a high priority, statewide inventory of the remaining wetland areas. This publication is an integral part of that program and one of a "Coastal Wetland Series" that includes reports on Upper Newport Bay, Orange County; Goleta Slough, Santa Barbara County; Bolinas Lagoon, Marin County; Elkhorn Slough, Monterey County; San Diego Bay, San Diego County; Humboldt Bay, Humboldt County; Los Penasquitos Lagoon, San Diego County; and Morro Bay, San Luis Obispo County. (111pp.