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Does Audit Committee Disclosure of Partner-Selection Involvement Signal Greater Audit Quality?
No full textWe investigate whether audit committees use voluntary disclosures to signal the committees\u27 higher level of involvement in the audit partner-selection process, which contributes to higher levels of audit quality. Audit committees more involved in the partner-selection process should ensure the selection of a more rigorous partner. We test this conjecture by first identifying partners new to audit engagements. We then compare audit quality for companies whose audit committees disclose involvement in the selection of the new partner to those without this disclosure. We find that this disclosure is positively associated with audit quality (measured using discretionary accruals, misstatements, and meeting consensus analyst forecasts by a very small margin). Our results are more salient for complex companies and those with powerful audit committees. These findings highlight that audit committees use their disclosures to signal involvement in the partner-selection process and are relevant to the Securities and Exchange Commission
Economics of Red Wolf Reintroduction
Get PDFIn any animal reintroduction, one main component that is heavily evaluated is the economics of the reintroduction process of introducing an endangered animal to a specific area. Red wolves in specific, have a strong economic correlation between ecotourism and economics, as red wolves are an almost extinct species. In this analysis, I examined the economics of ecotourism as a benefit for red wolf reintroduction into the Delmarva. Additionally, I further examined how ecosystem services are an additional benefit to the economics in Delmarva. I used two case studies in my analysis to determine if the Delmarva Peninsula would enhance economically if it were to reintroduce red wolves: Yellowstone (Gray Wolf) and North Carolina (Red Wolf). Yellowstone and North Carolina case studies are two areas that are highly successful for wolf reintroduction. We can model behavior from these two case studies to determine if the introduction of wolves to Delmarva would be successful. Since Yellowstone and North Carolina both showed great promises of raised revenue from the introduction of wolves, then we can conclude that if the Delmarva would introduce, they could see economic benefit. The reintroduction process would financially benefit the local economy as well as financial benefit the ecosystem through ecosystem services.
Paper prepared for the Environmental Studies Senior Seminar/Geography Capstone.
Faculty Advisor: Dr. Peter Smallwoo
Testing the Waters: An Analysis of Recent Nutrient Levels in Westhampton Lake and Their Implications for Water Quality Management
Get PDFThis investigation was undertaken to understand recent nutrient levels of Westhampton Lake and determine the implications of its water quality relative to the sustenance of aquatic life on campus at the University of Richmond. Nutrient data was obtained from the documentation of ongoing monthly sampling by a research team from Virginia Commonwealth University and consisted in the evaluation of total nitrogen, total phosphorus, ammonia, nitrogen oxides, chlorides, and the bacteria, Escherichia coli between November 20, 2018, and December 9, 2021. Analysis of each individual nutrient included the comparison of its minimum, maximum, and mean level relative to recommended criteria provided by the Virginia Department of Environmental Quality and local experts, with healthy levels being defined as those that support aquatic life. In addition, nutrients were analyzed spatially and temporally, applying recommended criteria to the sample site and sample date of a nutrient. Apart from total nitrogen, all average nutrient levels surpassed criteria; however, chlorides were unable to be evaluated due to nonexistent criteria. Findings indicated the need for the adoption of standardized criteria for all nutrients sampled, modification of sites being used for sampling to discern on-campus from off-campus sources, and consideration of additional features that could be added to the lake to combat excess nutrients.
Paper prepared for the Environmental Studies Senior Seminar/Geography Capstone.
Faculty Advisor: Dr. Peter Smallwoo
Success Factors for Promoting Living Wages in Richmond Virginia
Get PDFAdvancing living wages helps reduce poverty, enable individuals to realize their full societal potential, and support overall economic growth. In this paper, I describe a research project I undertook in Richmond, Virginia to identify impactful actions that can be taken to promote living wages. I identified the roles of organizations across different sectors and subsectors and how these organizations collaborate to drive living wages. I define the model that has evolved in Richmond, Virginia and I compare it to models employed in other communities. I close by identifying those components which are unique and powerful in the Richmond model and make suggestions how benefits could be amplified in the future
Movement Lawyers: Henry L. Marsh\u27s Long Struggle for Educational Justice
Get PDFBorn in 1933 in Richmond, Virginia, Henry Marsh was a protégé of legendary Virginia civil rights attorney Oliver Hill, who was a member of a civil rights legal team with Spotswood Robinson and commissioned by Charles Hamilton Houston to investigate school inequalities and prepare a legal strategy for dismantling segregationist laws. Growing up in Virginia during the 1930s, 40s, and 50s, Marsh was reared in the apartheid culture of Jim Crow society. Later, under Oliver Hill and Samuel W. Tucker’s mentorship, Marsh studied Virginia’s legal and educational systems and learned how to navigate Virginia’s seemingly tranquil Jim Crow politics called “the Virginia Way.” Marsh is an ideal figure for offering insight into how a movement lawyer and politician navigated the Virginia Way because his career intersected law, politics, and Black leadership in Virginia from the 1950s into the early years of the twenty-first century
