Academic integrity policies at 200 institutions of higher education were examined for the presence of academic prohibitions against the nonmedical use of prescription stimulants or any other cognitive enhancing drug. Researchers used online search tools to locate policy handbooks in a stratified random sample of IHE’s drawn from the Integrated Postsecondary Education Data System database, searching for NMUPS/CED use as violations of either academic integrity or alcohol and other drug policies. Of 191 academic integrity policies found online, NMUPS/CED prohibitions were (...) present in only one. However, NMUPS was addressed in all but two of the 200 IHE AOD policies, often with language referencing IHE adherence to federal or state law. NMUPS/CED prohibitions are predominantly absent in IHE academic integrity policies, raising questions about whether colleges and universities are concerned about the use of enhancement drugs as a form of cheating. Implications for fairness, health promotion, and future research are discussed. (shrink)

Our study finds that relative to firms managed by local CEOs, firms managed by CEOs who have returned from overseas (returnee CEOs) exhibit significantly higher audit fees. We also find this positive association to be stronger for returnee CEOs who manage firms with greater agency problems, have overseas experience in countries with better developed institutions, or have greater business knowledge. Further analyses indicate that firms managed by returnee CEOs tend to exhibit better financial reporting quality, lower propensities for financial fraud, (...) and fewer earnings restatements in subsequent years. In addition, firms managed by returnee CEOs are associated with greater internationalization and higher propensities for seasoned equity offerings (SEOs) than firms managed by local CEOs. Overall, our findings are most consistent with the conjecture that returnees tend to bring ethics and practices that ensure higher financial reporting quality back to their home countries. Our findings offer a plausible explanation that returnee talents could increase firm value. (shrink)