Scholars @Bentley (Bentley University)
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Usefulness of Audit-Firm Transparency Disclosures
Get PDFSouth Korea is one of the first countries to enact audit transparency disclosure, requiring public accounting firms to file an annual report containing information on audit production, governance, operations, on-going litigations, and regulatory inspection results. In this dissertation, I make use of this rich information setting to address issues concerning audit quality management systems, audit-firm governance, and resource allocation in audit productions.
Motivated by the recent call from the PCAOB (Public Companies Accounting Oversight Board) for better understanding of audit-firm quality control system, the first chapter (sole-authored) examines the determinants of and return on firm-level investment in quality management. I find that investment in human resources dedicated to quality management is positively related to the proportion of partners who are responsible for managing quality control systems and the hours invested in training of auditors during the fiscal year, and that audit-firm size, economic interest in assurance business and training of novice auditors are positively associated with investment in quality management.
In the second chapter, coauthored with Gopal Krishnan, I investigate whether and how the timing of engagement quality review is associated with audit quality. Using the percentage of review efforts spent in interim review relative to the percentage of engagement-team efforts spent in interim audit, I find that an earlier involvement of engagement quality review is positively associated with engagement-team effort, and shorter audit reporting lag.
In the last chapter, coauthored with Gopal Krishnan, I examine the audit production implications of two audit-firm governance characteristics: the degree of shirking incentive among partners, measured by disparity in equity holdings of partners and delegation of control from non-managing partners to managing partners. I find that both equity disparity and control-ownership wedge are positively associated with total audit hours and partner involvement in audit engagement, and that while the equity disparity and control-ownership wedge are both positively associated with client retention, the equity disparity is negatively associated with client recruitment. My findings suggest that audit-firm governance attributes are important determinants of resource allocations in audit production and, that transparency on audit-firm governance can be informative to existing and new clients
These Jests of God : Arrowsmith and Tropical Medicine’s Racial Ecology
Get PDFThis essay examines Sinclair Lewis\u27s Arrowsmith (1925) through the ethical and ecological contingencies of U.S. tropical medicine in the early twentieth century. With an eye kept on the novel\u27s well-known St. Hubert chapters, the essay elaborates the dangerous compromises that even the most well-intentioned medical professionals make in the name of scientific progress. The novel, I argue, summons and yet moves beyond the traditional outbreak narrative to unravel the various political, economic, and cultural strands of U.S. imperial medicine. The novel\u27s platform for applied sanitary science helps me revisit famed public health campaigns, particularly those from Cuba and Panama, and draw out new ways of understanding race and place in the context of global health intervention
The Types and Functions of Humor in the Work of a United States Senator: A Case Study of Senator Edward Kennedy
Get PDFThis study investigates the role interactional competence plays in the performance of political roles by examining the use of humor in events such as speeches, election campaign rallies, press briefings and televised news interviews. In this case study of a prominent United States Senator (the late Senator Edward Kennedy), twenty publically available video recordings from the C-SPAN online archives are analyzed using a conversation analytic approach. Two main types of humor were found in these data, self-deprecatory humor and humor that criticizes others. Three main functions of humor were identified (subtle self-promotion, managing challenging political and interactional situations, and creating solidarity with an audience). The results of this study contribute to our understanding of how humor can play a role in doing the work of a Senator
CLIC Newsletter - Fall 2021
Get PDFThank You for Reading! This Newsletter has been crafted, curated, created, and edited, by our three Newslettter chairs and Language Partners: Antonio Gonzalez D\u27Orazio, Daniel Alegre, and Coti Zavala
Viral Modernism: The Influenza Pandemic and Interwar Literature by Elizabeth Outka (Review)
Get PDFElizabeth Outka begins Viral Modernism with an important and, given our own pandemic present, strikingly relevant question: “why does the deadly 1918–1919 influenza pandemic seem to make so few appearances in British, Irish, and American literature of the period?” (1). Until Outka, critics have largely left questions concerning the flu pandemic not just unanswered but unasked. Despite killing more than 50 million people worldwide—the US suffered more deaths in the pandemic than in World War I, World War II, and the imperial conflicts of Vietnam, Afghanistan, and Iraq combined—the Great Flu Pandemic has been consistently overshadowed by the Great War in modernist scholarship
CLIC Newsletter - Spring 2021
Get PDFPAGE 1: Cover Page
PAGE 2: Table of Contents
PAGE 3:Interview with Prof Yuan Li, former director of CLIC
PAGE 4-6: The International Student Experience during the COVID-19 Pandemic
PAGE 7-10: Interview with CLIC LP Jasmine Fang
PAGE 11-12: Student Works - Spanish: El viaje a la jaula de oro
PAGE 13-16: Spanish: Interview with CLIC LPs (Ernesto and Coti)
PAGE 17-19: Japanese: ベントリー 大学へようこそ
PAGE 20: Course Listing
PAGE 21: Contact
Business Ethics: A Contemporary Introduction
No full textPacked with examples, this book offers a clear and engaging overview of ethical issues in business. It begins with a discussion of foundational issues, including the objectivity of ethics, the content of ethical theories, and the debate between capitalism and socialism, making it suitable for the beginning student. It then examines ethical issues in business in three broad areas. The first is the market. Issues explored are what can be sold (the limits of markets) and how it can be sold (ethics in marketing). The second is work. Topics in this area are health and safety, meaningful work, compensation, hiring and firing, privacy, and whistleblowing. The third area is the firm in society. Here readers explore corporate social responsibility, corporate political activity, and the set of ethical challenges that attend international business. Issues are introduced through real-world examples that underscore their importance and make them come alive. Arguments for opposing positions are given fair hearings and students are encouraged to develop and defend their own views
Board of Director Composition: An Examination of How Director Age and Board Innovation Committees Impact Corporate Social and Financial Performance
Get PDFThis dissertation explores how director age affects a firm’s social domain, and how board-level oversight of firms’ innovation activities affects financial performance. Specifically, the dissertation points to board configurations that can potentially improve social and financial performance. The first chapter reviews the literature by examining two research streams linking board composition to corporate social performance (CSP) and innovation. The chapter presents the theoretical and empirical underpinnings of these two streams. It details the descriptive and thematic findings and offers an understanding of the different contexts in which board composition relates to both CSP and innovation. This chapter also discusses inconsistencies between conceptual thinking and empirical verification and proposes several research avenues to advance knowledge in these areas. The second chapter builds on the research opportunities suggested in the first chapter, using quantile regression analysis to examine the differential effect of director age on CSP at distinct parts of the social performance distribution. This chapter finds that the effect of director age on CSP is not constant across the social performance distribution. The findings show that the quantitative effect is greater in magnitude for high-socially performing firms relative to low-socially performing firms. The findings suggest that younger board members are not correlated to significantly better social performance. The study further highlights the importance of moving beyond conditional mean regressions to using methods that uncover discrete board effects in order to ensure that (slope) parameter heterogeneity is not masked. The first chapter indicates that research on optional board committees is limited and suggests that these committees can be effective governance mechanisms that oversee a firm’s activities in specific and narrowly defined functions. Accordingly, the third chapter, co-authored with Dr. Michael Quinn, examines the efficacy of the research and development (R&D) committee, an optional board committee not studied in the literature, and tests whether its presence is important for effective oversight of R&D-related activities. The chapter empirically explores the effect of R&D committee presence on firm financial performance. Using an instrumental variable GMM approach, the findings show a positive and statistically significant relationship between R&D committee presence and firm financial performance. Additionally, the study finds that R&D committee presence positively moderates the relationship between a firm’s R&D intensity and its financial performance. These findings suggest that board R&D committee presence helps firms make more of their R&D investments. The findings also underscore the importance of voluntarily setting up these board committees since they may be essential for improved decision-making on innovation-related strategic decisions
Government as the First Investor in Biopharmaceutical Innovation: Evidence From New Drug Approvals 2010–2019
Get PDFThe discovery and development of new medicines classically involves a linear process of basic biomedical research to uncover potential targets for drug action, followed by applied, or translational, research to identify candidate products and establish their effectiveness and safety.
This Working Paper describes the public sector contribution to that process by tracing funding from the National Institutes of Health (NIH) related to published research on each of the 356 new drugs approved by the U.S. Food and Drug Administration from 2010-2019 as well as research on their 218 biological targets
Response to proposed rulemaking on Bayh Dole
Get PDFComment on: Doc # 2020-27581
Federal Register / Vol. 86, No. 1 / Monday, January 4, 2021 / Proposed Rules
Agency: National Institute of Standards and Technology (NIST), United States Department of Commerce
Docket identification: 201207-0327
Notice of proposed rulemaking: Rights to Federally Funded Inventions and Licensing of Government Owned Inventions, 37 CFR 401 and 404
Respondent: Fred D. Ledley, M.D. Director, Center for Integration of Science and Industry; Professor, Departments of Natural & Applied Science, Management; Bentley University, Waltham, MA, 02452. Email: [email protected], Website: www.bentley.edu/sciindustr