This study explores how financial executives retrospectively account for their crossing the line into financial statement fraud while acting within or reacting to a financialized corporate environment. We conduct our investigation through face-to-face interviews with 13 former C-suite financial executives who were involved in and indicted for major cases of accounting fraud. Five different themes of accounts emerged from the narratives, characterizing executives’ fraud immersion as a meaning-making process by which the particulars of the proximal social context and individual motivations (...) collectively molded executives’ vocabularies of fraud immersion. Our executives’ narratives portray their fraud entanglement as typically occurring in small, incremental steps. Their accounts expand our understanding of the influence of socialization on executive-level financial fraud beyond the individualized focus of the fraud triangle model. (shrink)

This study explores how Asian American experiences are depicted in four high school U.S. history textbooks and four middle school U.S. history textbooks used in Virginia. The analytic framework was developed from the scholarship of collective memories and histories of immigration in Asian American studies. Content analysis of the textbooks suggests the overall narrative of Asian American history in U.S. history textbooks aligns with the grand narrative of American history, that is, the “story of progress.” This major storyline of Asian (...) Americans – that they suffered from nativist racism and discrimination for a long time, overcame these obstacles through their hard work and efforts, and achieved the American dream – fits well into the master narrative of American progress, highlighting the process of their belonging to the U.S. as citizens. This storyline misrepresents the realities and diversity among Asian ethnic groups and their migration histories as well as the fluid nature of their identities across national borders. These findings stress the continued challenges in representing Asian American experiences as well as other marginalized groups in U.S. history textbooks. (shrink)

BackgroundTo explore how self-disclosure leads to post-traumatic growth in adults who have experienced traumatic events, this study identified the relationship between self-disclosure and post-traumatic growth in Korean adults. We examined a parallel multiple mediating model for this relationship.MethodsParticipants were 318 Korean male and female adult participants aged 20 years or older who had experienced trauma. We measured deliberate rumination, positive social responses, and the meaning of life as mediating variables.ResultsThe results revealed that the study variables positively correlated with PTG. Self-disclosure (...) was positively correlated with deliberate rumination, positive social responses, and meaning of life. In the multiple mediating model, deliberate rumination, positive social responses, and meaning of life mediated the relationship between self-disclosure and PTG.ConclusionSelf-disclosure, deliberate rumination, positive social responses, and meaning of life play an important role in the growth of adults who have experienced traumatic events. The findings of this study should provide valuable information for future research and for mental health professionals who want to promote the PTG of their clients. (shrink)

This paper traces the origins of the concept of permaculture and discusses the sustainability of permaculture itself as a form of alternative agriculture. The principles of permaculture are shown to have many views and perspectives in common with Taoism and with Buddhist ecology and economics. The amalgamation of these Oriental traditions can be translated into the Kaya equation and beyond. It is argued that future permaculture movements should focus on revitalising the communitarian spirit of traditional farming villages instead of building (...) intentional communal communities. The paper also calls for more aggressive environmental-policy measures that support permaculture and internalise the non-market value of reduced fossil-fuel energy consumption and waste recycling. (shrink)

This study answers Vazquez’s :691–709, 2016) call for more research focused on the intersection between family firms and business ethics. We investigate two contextual factors potentially affecting the ethical reporting of chief financial officers : a firm’s social ties to the controlling family and the CFOs’ perceived relationship quality with the CEO. We test our hypotheses by examining the financial reporting behavior of Chinese CFOs who work at family or nonfamily businesses and in private or public firms. Results of this (...) study advance our understanding of social and contextual factors that may compromise CFOs' reporting behavior in family firms. This research also suggests that failure to distinguish between public and private companies may bias the results of studies that examine family firms. (shrink)

Unlike in Western academia, Japanese studies in Korea have not receded, but rather have rather vigorously refocused on Japan during the last two decades. This paper examines the rapid development and governing dynamics of the Japanese politics studies (JPS), with a particular focus on Japanese international relations studies (JIRS). It answers the following four questions. How does JIRS perceive, measure, and interpret Japan? What are the outstanding features of JIRS? What are the internal dynamics in the JPS community? How does (...) the JPS community interact with the real political world? The study results emphasize the policy-oriented research style, prevailing realistic nationalism, and vigorous interaction between academia and politics in JPS/JIRS behind the refocusing on Japan. (shrink)

Objectives: Self-compassion functions as a psychological buffer in the face of negative life experiences. Considering that suicidal thoughts and behaviors and non-suicidal self-injury are often accompanied by intense negative feelings about the self, self-compassion may have the potential to alleviate these negative attitudes and feelings toward oneself. This meta-analysis investigated the associations of self-compassion with STBs and NSSI.Methods: A literature search finalized in August 2020 identified 18 eligible studies, including 8,058 participants. Two studies were longitudinal studies, and the remainder were (...) cross-sectional studies. A random-effects meta-analysis was conducted using CMA 3.0. Subgroup analyses, meta-regression, and publication bias analyses were conducted to probe potential sources of heterogeneity.Results: With regard to STBs, a moderate effect size was found for self-compassion. Positively worded subscales exhibited statistically significant effect sizes: self-kindness, common humanity, and mindfulness. For NSSI, a small effect size was found for self-compassion. There was a large heterogeneity, and publication bias was minimal. Subgroup analysis results showed that sample characteristic was a moderator, such that a larger effect size was witnessed in clinical patients than sexually/racially marginalized individuals, college students, and healthy-functioning community adolescents.Conclusions: Self-compassion was negatively associated with STBs and NSSI, and the effect size of self-compassion was larger for STBs than NSSI. More evidence is necessary to gauge a clinically significant protective role that self-compassion may play by soliciting results from future longitudinal studies or intervention studies. (shrink)

We test competing theoretical perspectives of family firm governance in two separate studies by investigating whether family firm control moderates the detrimental effect of a management training ground on internal auditor objectivity and on the external auditor’s decision to rely on the internal audit function. In Study 1, we assess the objectivity of internal auditors working under an IAF that serves as a MTG or non-MTG and located in a family or non-family firm. A key result of Study 1 is (...) the mitigating role of family firm control, as we find that the objectivity of internal auditors is reduced when the IAF serves as a MTG but only in non-family firms. When the IAF is located in a family-controlled firm, the objectivity of internal auditors is unaffected by the opportunity to be promoted into management positions outside of the IAF. In Study 2, we utilize a controlled laboratory experiment with experienced Big 4 auditors as participants and examine their decision to rely on an IAF when it serves as a MTG. Our analyses indicate that external auditors reduce their reliance on non-family firm IAFs that are also MTGs and their decision is fully mediated by the perceived objectivity of non-family firm internal auditors. In contrast, external auditors’ reliance on family firm IAFs and their perceptions of internal auditor objectivity are unaffected under a MTG regime. The results of Studies 1 and 2 provide support for the alignment perspective of family firms. (shrink)

SUMMARYHaving first met in 1835, John Stuart Mill and Alexis de Tocqueville began ‘an extremely interesting and mutually laudatory correspondence'; but their splendid friendship did not last. A popular thesis focuses on letters exchanged in 1840 to 1842 that reflect conflicting views on the Eastern Question and argues that Mill initiated the ‘strange interruption’. Given Mill's commitment to the ‘agreement of conviction and feeling on the few cardinal points of human opinion’ as a prerequisite of genuine friendship, such interpretation sounds (...) plausible. However, circumstantial evidence, most notably Mill's willingness to have a frank discussion with Tocqueville on pending issues, contradicts the assertion that Mill was enraged by Tocqueville's 1841 letter. This essay suggests focusing attention on two additional cardinal differences between them—their contrasting views of François Guizot and confrontation vis-à-vis benevolent imperialism. Moreover, personal matters such as Harriet Taylor's dislike of Tocqueville and Mill's departure from the London and Westminster Review are also believed to have largely led to Mill discontinuing correspondence with Tocqueville. (shrink)

This exploratory study investigates the ways in which secondary U.S. history teachers who attended two iterations of a teacher professional development workshop, focusing on the history of school desegregation in Virginia, planned to teach the history of school desegregation through historical inquiry. Conceptualizing the history of school desegregation as difficult history, the authors conducted the content analysis of 23 written lesson plans generated by workshop participants. The historiography of school desegregation, and research on four dimensions of historical inquiry such as (...) Change and Continuity, Causation, Multiple Perspectives and Historical Sources, guided the data analysis. The findings suggest that teachers in this study were most likely to design their inquiry around Causation, framing the history of school desegregation within the classical timeline of the Civil Rights Movement, which begins with the Brown v. Board of Education decision (1954) and ends with the Civil Rights Act of 1968. What was often absent in these inquiries was Massive Resistance, the backlash against the Brown v. Board of Education decision, collective and political actions of African American communities to implement the Brown decision, and varying perspectives within African American communities as well as Whites who opposed the Brown decision. Implications for theory and practice are discussed. (shrink)

The Fourfold Gospel of regeneration, sanctification, divine healing, and the Second Coming was introduced to Korea in the early 20th century and played a crucial role in developing the Korea Holiness Churches. It seems, however, that the previous understanding of the Fourfold Gospel has some limitations in helping Christians to participate in missio Dei. Because missiological hermeneutics of the Fourfold Gospel has focused mainly on the theology of redemption, it has frequently led to a narrow understanding of missio Dei. Through (...) the reading of the two creation stories in Genesis, we can recognize that God’s creative works already have redemptive meanings and that His redemptive works already have creative/creational meanings. In this sense, it is also possible to see the Fourfold Gospel from a creation theological perspective. This understanding may positively motivate Christians to participate in missio Dei to restore and complete God’s creation as his vicegerents and stewards. (shrink)

This study provides evidence on the relationship between corporate social responsibility and firms’ credit ratings. We find that credit rating agencies tend to award relatively high ratings to firms with good social performance. This pattern is robust to controlling for key firm characteristics as well as endogeneity between CSR and credit ratings. We also find that CSR strengths and concerns influence credit ratings and that the individual components of CSR that relate to primary stakeholder management matter most in explaining firms’ (...) creditworthiness. Overall, our results suggest that CSR performance conveys important non-financial information that rating agencies are likely to use in their evaluation of firms’ creditworthiness, and that CSR investments—particularly those that extend beyond compliance behavior to reflect what is desired by society—can lead to lower financing costs resulting from higher credit ratings. (shrink)

ObjectiveThis pilot study aimed to evaluate the efficacy of a digital cognitive behavioral therapy in patients with cancer experiencing sleep problems.MethodsA total of 57 participants aged 25–65 years were randomly assigned to three groups—21 participants to a dCBT program, 20 participants to an app-based attentional control program, and 16 participants to a waitlist control group—and evaluated offline before and after the program completion. Of the 57 participants, there were a total of 45 study completers, 15 participants in each group. The (...) dependent variables were sleep quality scores, measured by the Pittsburgh Sleep Quality Index and health-related quality of life scores, measured using the Short-Form 36, and attentional bias scores from a dot-probe computer task.ResultsFor both the intention-to-treat and study-completers analyses, a significant increase supported by a large effect size was found in the quality of sleep score of the HARUToday Sleep group compared to both the app-based attentional control and the waitlist control group. However, no significant changes were found in the quality of life and attentional bias scores.ConclusionOur results suggest that the HARUToday Sleep app has the potential to serve as an intervention module to enhance the sleep quality of patients with cancer experiencing sleep problems. (shrink)

The purpose of this study was to explore the motivational structures of external whistleblowers involved in the decision to blow the whistle by applying MEC theory and the laddering technique. Using both soft and hard laddering methods, data were collected from 37 Korean external whistleblowers. Results revealed that the means-end chain of external whistleblowers was the hierarchical linkage among two concrete attributes, two functional consequences, and one terminal value. The extant whistleblowing literature has either made assumptions about whistleblowers’ motivations when (...) developing models or has drawn indirect inferences from measures of other variables. Our study is the first with an explicit and empirical focus on whistleblowers’ motivations. The findings provide evidence of the motivational structures of external whistleblowers that consist of a set of complex paths linked by multi-layered motivators. This research will be helpful in designing and reviewing whistleblowing programs for organizations, regulatory agencies, and journalists. (shrink)

In the history of the world and the history of East Asia, there is a big difference in categorizing people. In the history of the world, for example, people are classified into ‘king-priest-commoner-slave’ or ‘king-commoner-labor’. In the history of East Asia, on the contrary, people are divided into four categories: scholar, farmer, artisan and merchant. This kind of classification started a very long time ago, and it is even stated in Shujing (Classic of Documents) and Guanzi (Book of Master Guan). (...) In other words, such categorization at least existed even before the Zhou Dynasty. It lasted until the Qing Dynasty in China and until the Joseon Dynasty in Korea. In terms of Mencius’ view of these four occupations, they were explained with tonggongyishi (exchange of efforts and goods (fruit of efforts)). According to his analysis, all occupations have surplus and deficiency, and people have very diverse needs and desires. Therefore, it is needed to make up for such deficiencies by exchanging surpluses. In other words, division of labor and trade were understood as a basic principle of human life. There also was a policy to support those who may not be able to generate a surplus. Considering the above results, it is understandable to have Mencius’ yixing 易姓 Revolution and easy to understand the basic framework of the policy designed to enrich people. Mencius believed that such policy was critical in building a good [shan 善] society. (shrink)

This paper deals with the sudden change in the mood, themes and style of Korean literature in the 1990s, which was brought on by the inauguration of the first civilian government in three decades and the lifting of the oppressive shadow of military dictatorship. Under military dictatorship, serious Korean writers all felt obligated to be the conscience of the nation, so the emphasis of their works tended to be on social and political injustice and the lives of the exploited workers (...) or helpless and powerless citizens. Their tone, therefore, was that of harsh protest. However, with the demise of military dictatorship, Korean writers felt free to focus on personal relationships and the inner psyche. Shin Kyoung-suuk and Choi Yoon are just two among the many new talents who emerged in the Korean literary scene since the end of the 1980s. They awakened the deep-seated repression of the Korean psyche and fueled the exuberance of psychic liberation. (shrink)

In this exploratory study, higher education faculty perceptions regarding acceptability of social media use for out-of-class student engagement are identified. Hypotheses are developed and tested using a survey to address the impact of factors such as awareness, faculty/student relationship status, gender, academic discipline, and rank on faculty attitudes toward out-of-class social media use for student engagement. Findings indicate that faculty members are aware of social media, but use varies. Overall, they do not view social media as an important part of (...) out-of-class engagement, but it is viewed as more acceptable for engagement with former students. In addition, faculty from Marketing and Communications disciplines and Associate/Full Professors perceive social media use to be more acceptable for student engagement when compared with their colleagues from other disciplines and lower ranks. Implications and conclusions are discussed for development of university social media usage policies and directions for future research. (shrink)

The focus on translational research in clinical trials has the potential to generate clinically relevant genetic data that could have importance to patients. This raises challenging questions about communicating relevant genetic research results to individual patients. An exploratory pharmacogenetic analysis was conducted in the international ovarian cancer phase III trial, AGO-OVAR 16, which found that patients with clinically important germ-line BRCA1/2 mutations had improved progression-free survival prognosis. Mechanisms to communicate BRCA results were evaluated, because these findings may be beneficial to (...) patients and their families. Communicating individual BRCA results was not anticipated during clinical trial design. Consequently, options were not available for patients to indicate their preference for receiving their individual results when they signed pharmacogenetic informed consent. Differences in local requirements, clinical practice, and opinion regarding the ethical aspects of how to convey genetic results to patients are all potential barriers to returning individual BRCA results to patients. Communicating the aggregate BRCA result from this study provided clinical investigators with a mechanism to disseminate the overall study finding to patients while taking individual circumstances, local guidelines and clinical practice into account. This study illustrates the importance of increasing the clarity and scope of informed consent and the need for patient engagement to ensure clinical trial participants can indicate their preference regarding receipt of potentially important individual pharmacogenetic results. This study was registered in the NCT Clinical Trial Registry under NCT00866697 on March 19, 2009, following approval from participating ethics committees. (shrink)

The psychological effects of COVID-19 have been documented in the past year, but scarce literature exists on the nature of COVID-19 stressors. Using a random split sample of 1199 young adult university students, results of exploratory factor analyses identified a four-factor structure in the COVID-19 Stressors Questionnaire, which were labeled Resource Constraints, Social Restrictions, Future Uncertainty, and Health Concerns. This model was supported by a confirmatory factor analysis when run on the other split sample of 1139 university students. Higher levels (...) of COVID-19 stress were positively associated with anxiety and depressive symptoms and negatively associated with sleep duration, sleep quality, and the number of exercise days. COVID-19 stress also uniquely predicted poor university adjustment. This study demonstrated the link between COVID-19 stressors and mental and physical health symptoms, thus providing support for conceptualizing the psychological impact of the pandemic as adjustment problems for some individuals. (shrink)

This paper employs theory of normal organizational wrongdoing and investigates the joint effects of management tone and the slippery slope on financial reporting misbehavior. In Study 1, we investigate assumptions about the effects of sliding down the slippery slope and tone at the top on financial executives’ decisions to misreport earnings. Results of Study 1 indicate that executives are willing to engage in misreporting behavior when there is a positive tone set by the Chief Financial Officer, regardless of the presence (...) or absence of a slippery slope. A negative tone set by the CFO does not facilitate the transition from minor indiscretions to financial misreporting. In Study 2, we find that auditors evaluating executives’ decisions under the same conditions as those in Study 1 do not react to the slippery slope condition, but auditors assess higher risks of fraud when the CFO sets a negative tone. Overall, our results indicate that many assumptions about the slippery slope and tone at the top should be questioned. We provide evidence that pro-organizational behaviors and incrementalism yield new insights into the causes of ethical failures, financial misreporting behavior, and failures of corporate governance mechanisms. (shrink)

Recent studies show that racism still exists in the American medical profession, the fact of which legitimizes the historically long-legacy of mistrust towards medical profession and health authorities among African Americans. Thus, it was suspected that the participation of black patients in end-of-life care has always been significantly low stemmed primarily from their mistrust of the medical profession. On the other hand, much research finds that there are other reasons than the mistrust which makes African Americans feel reluctant to the (...) end-of-life care, such as cultural-religious difference and genuine misunderstanding of the services. If so, two crucial questions are raised. One is how pervasive or significant the mistrust is, compared to the other factors, when they opt out of the end-of-life care. The other is if there is a remedy or solution to the seemingly broken relationship. While no studies available answer these questions, we have conducted an experiment to explore them. The research was performed at two Philadelphia hospitals of Mercy Health System, and the result shows that Black patients’ mistrust is not too great to overcome and that education can remove the epistemic obstacles as well as overcome the mistrust. (shrink)

Many scholars have investigated the relationship between protest and repression. Less often examined is the legislative suppression of protest by elites seeking to make protest more costly to protesters. Because state legislatures are largely invisible to the public, this “wholesale” suppression of protest is less likely to trigger public opposition than repression by the police. This study explains the sharp increase in the number and the severity of state legislative bills to repress the right to protest both before and after (...) the election of Donald Trump. In particular, it examines whether these can be attributed either to Republican control of state legislatures or to protest threat. Contrary to the findings in much of the literature, bills aimed at suppressing protest are less closely related to threat than to the realignment of state politics. The article also finds that these proposals were influenced by diffusion through policy brokerage. (shrink)

Green consumers are those who seek to fulfill economic responsibility with their choices of environment-friendly products. Previous research found that it is not easy to identify green consumers by using traditional demographic or psychographic measurements due to the instability of moral attitude and actual behavior. The frontal theta brain waves of 19 right-handed respondents were recorded and analyzed in a choice task between an environment-friendly (green) product and a conventional product. Product information, which was provided to the respondents, included written (...) descriptions as well as the price of each product without visual depiction. Based on the respondents’ choice, they were classified into two groups: green (GR) consumers who chose an environment-friendly product option and non-green (Non-GR) consumers who chose the option of a conventional product. While processing the green product message, we discovered that frontal theta activations were significantly higher among GR consumers than Non-GR consumers. On the contrary, the frontal theta waves of GR consumers were not differentiated from Non-GR consumers while processing the price information. Therefore, theta activations in the frontal area may potentially be a unique neural indicator of GR consumers’ cognitive engagement with environment-friendly product messages. (shrink)

Purpose The debate about the end-of-life care decision is becoming a serious ethical and legal concern in the Far-Eastern countries of Korea, China and Japan. However, the issues regarding end-of-life care will reflect the cultural background, current medical practices and socioeconomic conditions of the countries, which are different from Western countries and between each other. Understanding the genuine thoughts of patients who are critically ill is the first step in confronting the issues, and a comparative descriptive study of these perspectives (...) was conducted by collaboration between researchers in all three countries. Methods Surveys using self-reporting paper questionnaire forms were conducted from December 2008 to April 2009 in Korea (six hospitals in two regions), China (five hospitals in four regions) and Japan (nine hospitals in one region). The subjects were patients who were critically ill who had been diagnosed as having cancer. A total of 235 participants (Korea, 91; China, 62; Japan, 52) were eventually recruited and statistically analysed. Results Most respondents had sometimes or often thought of their own death, mostly fear of ‘separation from loved ones’. They wanted to hear the news regarding their own condition directly and frankly from the physician. A quarter of them preferred making end-of-life care decisions by themselves, while many respondents favoured a ‘joint decision’ with their family members. The most favoured proxy decision maker was the spouse, followed by the children. Most admitted the necessity of ‘advance directives’ and agreed with artificial ventilation withdrawal in irreversible conditions. The most common reason was ‘artificial prolongation of life is unnecessary’. Most respondents agreed with the concept of active euthanasia; however, significant differences were sometimes observed in the responses according to variables such as patient's country of origin, age, gender and education level. Conclusion Patients in Far-Eastern countries gave various responses regarding end-of-life care decisions. Although familial input is still influential, most patients think of themselves as the major decision maker and accept the necessity of advance directives with Westernization of the society. Artificial ventilation withdrawal and even active euthanasia may be acceptable to them. (shrink)