3,789 research outputs found
The Corporate Governance Effects of Audit Committee
No full textThis chapter provides a synthesis and evaluation of empirical research on the governance effects associated with audit committees. Given recent policy recommendations in several countries aimed at strengthening these committees, it is important to establish what research evidence demonstrates about their existing\ud
governance contribution. A framework for analyzing the impact of audit committees is described, identifying potential perceived effects which may have led to\ud
their adoption and documented effects on aspects of the audit function, on financial reporting quality and on corporate performance. It is also shown that most of the\ud
existing research has focused on factors associated with audit committee existence, characteristics, and measures of activity and there is very little evidence on the\ud
processes associated with the operation of audit committees and the manner in which they influence organizational behavior. It is clear that there is no automatic\ud
relationship between the adoption of audit committee structures or characteristics and the achievement of particular governance effects, and caution may be needed\ud
over expectations that greater codification around factors such as audit committee members’ independence and expertise as the means of ‘‘correcting’’ past weaknesses\ud
in the arrangements for audit committees. The most fundamental question concerning what difference audit committees make in practice continues to be an\ud
important area for research development. For future research we suggest: (1) greater consideration of the organizational and institutional contexts in which\ud
audit committees operate; (2) explicit theorization of the processes associated with audit committee operation; (3) complementing extant research methods with field\ud
studies; and (4) investigation of unintended as well as expected consequences of audit committees
Tennessee roads / Jesse Stuart. In Mountain herald / Lincoln Memorial University.
No full textThis picturesque poem was written by then-sophomore (and future celebrated author) Jesse Stuart about the roads of Tennessee
Auditing in Italy: the Development of a High- Regulated Setting before and after the Parmalat Case
No full textThe development of auditing regulation and practice in Ital
No. 617 Stuart Ruckman
No full textTranscript (12, 40 pages) of two interviews by Matt Driscoll with Stuart Ruckman on April 9, 2010, and July 7, 2011Ruckman (b. 1966) was born in Salt Lake City, Utah. Stuart shares how his family, particularly his father, played a significant role in introducing him to the outdoors. Some of his initial explorations included a hike to the top of Mount Olympus when he was five years old, backpacking trips in the Wasatch and Uinta Mountains, and a successful summit attempt on the Grand Teton when he was twelve. Stuart discovered technical rock climbing due to the influence of his older brother Bret, five years Stuart\u27s senior. Bret learned under Dennis Turville, a well-respected Salt Lake climbing instructor. Stuart shares his observations on the Salt Lake climbing community of the late 1970s and 1980s, noting the intimacy of the community, while also pointing out the significant influence of a handful of climbers, including Merrill Bitter, Les Ellison, and Brian Smoot. He briefly describes the proliferation of new-route development in the Wasatch during his first decade in climbing. In collaboration with his brother Bret, Stuart published comprehensive guidebooks on climbing in the Wasatch Mountains. Stuart\u27s contributions as a first-ascensionist and co-author of Rock Climbing the Wasatch Range attest to his lasting impact on Utah climbing. Interview is part of the Outdoor Recreation History Project. Interviewer: Matt Driscol
George MacLeod’s open-air preaching: performance and counter-performance
No full textStuart Blythe uses the methodology of performance to analyse George MacLeod’s open-air preaching. He points out that MacLeod’s preaching was derived from a theology of the incarnation, and an understanding of the paradoxes and dichotomies of common human life. This preaching, Blythe suggests, was also a counter-performance in the context of outlooks and ideologies inimical to the gospel. The paper raises interesting issues related to preaching as performance, and the further question as to whether or not the life and work of the Church as a whole might now be better understood as a counter-performance.Publisher PD
Redemption in the work of Francis Stuart
Full text linkThe idea of redemption is central to an understanding of the work
of Francis Stuart. Through an examination of its development and
expression, it is possible to demonstrate the integrity of his work and
its distinctive qualities. Such a demonstration is necessary because
Stuart's writing has been subjected to comparatively little scholarly
inquiry, although reviews of his work, especially that produced since
1949, suggest that it is impressive and important.
First, a general background to Stuart's work, a discussion of the
special problems associated with reading it, and a summary of his corpus
is provided. This indicates that the idea of redemption is important to
his earliest writing. The state of redemption is shown to be a
necessary apotheosis for Stuart's outcast heroes; it involves spiritual
suffering through which may be found a sense of reintegration and a
higher reality. This is expressed through interrelated themes such as
those of gambler, artist and ordinary man; mystic and criminal; sacred
and profane love; and spirituality and the mundane. The nature of the
redemptive experience is further elaborated by distinctive, complex
motifs, especially the hare, the ark and the woman-Christ. Their
recurrence provides an important element in the unity of Stuart's work.
Because Stuart's idea of the outcast raises important biographical
questions, an examination of the relationship between Stuart's life and
his work is made. Finally, the way in which the idea of redemption
exists in the language structures of Stuart's novels is examined, with
especial reference to his most recent work, The High Consistory. The
thesis shows that the development of the these of redemption
demonstrates the integrity of Stuart's work
The corporate governance effects of audit committees
Full text linkArguments associated with the promotion of audit committees in many countries are premised on their potential for alleviating weaknesses in corporate governance. This paper provides a synthesis and evaluation of empirical research on the governance effects associated with audit committees. Given recent policy recommendations in several countries aimed at strengthening these committees, it is important to establish what research evidence demonstrates about their existing governance contribution. A framework for analyzing the impact of audit committees is described, identifying potential perceived effects which may have led to their adoption and documented effects on aspects of the audit function, on financial reporting quality and on corporate performance. It is argued that there is only limited and mixed evidence of effects to support claims and perceptions about the value of audit committees for these elements of governance. It is also shown that most of the existing research has focused on factors associated with audit committee existence, characteristics and measures of activity and there is very little evidence on the processes associated with the operation of audit committees and the manner in which they influence organizational behaviour. It is clear that there is no automatic relationship between the adoption of audit committee structures or characteristics and the achievement of particular governance effects, and caution may be needed over expectations that greater codification around factors such as audit committee members' independence and expertise as the means of "correcting" past weaknesses in the arrangements for audit committees. The most fundamental question concerning what difference audit committees make in practice continues to be an important area for research development. For future research we suggest (i) greater consideration of the organizational and institutional contexts in which audit committees operate; (ii) explicit theorization of the processes associated with audit committee operation; (iii) complementing extant research methods with field studies; and (iv) investigation of unintended (behavioural) as well as expected consequences of audit committees
John Stuart Mill’s projected science of society: 1827-1848
No full textThe purpose of the thesis is to examine John Stuart Mill’s political thought from
about 1827 to 1848 as an exercise in intellectual history. It focuses, first, on Mill’s view,
formulated by the late 1830s, that contemporary society was ‘civilized’, and second, on
his project of a science of society, which he aspired to develop in the late 1830s and
early 1840s.
By the late 1830s, Mill came to the view that his contemporary society was a
‘commercial society or civilization’, dominated by the middle, commercial class. The
first part of my thesis, constituted by Chapters 2-4, discusses the way in which Mill
formed his notion of civilization, and what he meant by the term ‘civilization’. Mill paid
attention to the implications of the rise of the middle class, and regarded such
phenomena of contemporary society as the corruption of the commercial spirit and
excessive social conformity as an inevitable consequence of the rise of the middle class.
The second part of the thesis, constituted by Chapters 5-9, examines Mill’s
projected science of society. In the late 1830s and early 1840s, Mill attempted to
develop a new science of society whose subject-matter was the nature and prospects of
commercial, civilized society. This aspiration culminated in A System of Logic,
published in 1843. In examining Mill’s projected science, I pay particular attention to
the fact that he conceived new sciences of history and of the formation of character,
both of which were indispensable in his project, although he failed to give a complete
account of these sciences. My thesis shows that the implications of his interest both in
history and in the formation of character are more significant than Mill scholars have
assumed
An Evaluation of the Bush Administration Reforms to the Regulatory Process
No full textThe Bush Administration has implemented more reforms to the regulatory process than any of its predecessors. These reforms are often stereotyped as anti-regulatory. This article examines the reforms as a whole and asks which interests have been empowered by the Bush Administration regulatory reforms. I believe this method is a more effective way of assessing the impact of the reforms. I find that in addition to adding potential costs to the regulatory process, the reforms are likely to empower powerful interest groups and the presidency. Whether the impact of these reforms is pro-regulation or anti-regulation will depend on how a future administration more dedicated to regulatory protections uses them. I also lay out a research agenda to better empirically assess the impact of these regulatory reforms.Peer reviewed"Issue published online: 11 APR 2007. Article first published online: 11 APR 2007"--Publisher website
Defragmenting the Regulatory Process
No full textThe regulatory process is often criticized for being cumbersome and slow, much like a computer whose hard drive is fragmented by files no longer used or useful. Like such a computer, the regulatory process contains many requirement of dubious utility. These include the Paperwork Reduction Act, the Regulatory Flexibility Act, the Unfunded Mandates Reform Act, and numerous executive orders. While other parts of the regulatory process such as notice and comment and cost-benefit analysis have received much more academic attention, these other parts of the process deserve examination as well. This paper argues that such an examination will reveal that these statutes and executive orders add little of value to the regulatory process while consuming agency resources. An improved requirement for cost-benefit analysis with distributional analysis could easily replace virtually all of these requirements and improve regulations while reducing the time needed to promulgate regulations.Peer reviewe
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