Senior executives in major corporations have drawn attention in recent years for a range of unethical activities. Despite a rise in measures to protect against such lapses, executives still make decisions whether or not to comply with reporting standards, best practices, industry norms and legislation. The prior literature in this area addresses individual characteristics of decision makers and social networks between executives and boards of directors, but to this point has largely overlooked group dynamics of the executive team. Our study (...) addresses this gap and examines the relationship between an occupational community of top executives and the quality of internal control. We construct a unique measure for the executive occupational community based on CEO and CFO’s joint tenure. Our findings show that the number of years of CEO/cfo’s joint tenure is significantly and negatively associated with internal control weakness, suggesting that the longer the executive relationship, the lower the likelihood of internal control weakness. Our study indicates that the presence of an occupational community contributes to better internal control. (shrink)

For thousands of human’s history, we have learned how to fake or hide our genuine feelings and emotion to our surrounding folks intentionally or unconsciously. It is an irony that this is what we call emotion intelligence to get more interests, show our politeness, tackle the dilemma, or deal with many other complicated situations. Posed smiles are one of the most common faked expressions in our daily life. Indeed, it is a challenge for computer vision system to recognize genuine from (...) posed smile of an individual, not even for human brains sometimes. Recently, an interesting work by Guo et al.(Guo, et al., 2018) employed computer vision techniques to investigate the potential differences in duration, intensity, speed, symmetry of the lip corners, and certain irregularities between genuine and posed smiles based on the UvA-NEMO Smile Database. The results are quite rewarding since they found that genuine smiles were correlated with higher onset, offset, apex, and total durations, as well as offset displacement, and Irregularity-b, compared with posed smiles. In addition, posed smiles were correlated with higher onset and offset Speeds, Irregularity-a, Symmetry-a, and Symmetry-d.We can’t agree with the saying that only a handful of studies on the dynamic features of facial expressions have been conducted due to the lack of user-friendly analytic tools. For the past decades, hundreds of studies focused on dynamic features of facial expressions (Ko, 2018, Sandbach, et al., 201... (shrink)