The COVID-19 pandemic led to significant changes of the usual procedures in the clinical trials conduct, as well as to modifications of the relevant study documentation, which also affected regular quality assurance activities ensuring the safety of clinical trial participants, compliance with good clinical practice, and the integrity and validity of the clinical trial data collected during the COVID-19 pandemic. The paper deals with the ethical guidelines and legal regulations that govern the conduct of clinical trials and discusses the ethical (...) implications that arose from the forced adjustments of routine processes and procedures in the clinical trial conduct during the COVID-19 public health emergency. The paper also reflects on the ethical consequences of conducting clinical trials during the public health emergency, as well as on means of performing quality assurance activities and a regular oversight of clinical research. (shrink)

What are the sensory individuals of audition? What are the entities our auditory system attributes properties to? We examine various proposals about the nature of the sensory individuals of audition, and show that while each can account for some aspects of auditory perception, each also faces certain difficulties. We then put forward a new conception of sensory individuals according to which auditory sensory individuals are composite individuals. A feature shared by all existing accounts of sounds and sources is that they (...) postulate sensory individuals that are non-composite. They identify the sensory individual of sound hearing or source hearing with one type of entity in the environment, be they sound waves, vibrations, or interactions. We question this assumption and argue that our perceptual systems represent two or more aspects of the environment as a single sensory individual. Finally, we show that taking auditory individuals to be composite sensory individuals allows for an account of audition that is less problematic than its existing alternatives. (shrink)

If cultures are always in the making, this book catches one kind of culture on the make. Academics will be familiar with audit in the form of research and teaching assessments - they may not be aware how pervasive practices of 'accountability' are or of the diversity of political regimes under which they flourish. Twelve social anthropologists from across Europe and the Commonwealth chart an influential and controversial cultural phenomenon.

This article presents a theorized and conceptually informed method for the undertaking of an ethics audit organization. At an operational level, the overall integrity of an organization, it is argued, may be evaluated through the application of a conceptual frame-work that embraces the inter-related themes of individual responsibility, social equity and political responsibility. Finally, a method is presented for ethics audit which was developed in the auditing of a national public sector sports organization: sportscotland. This emphasizes the significance (...) of key personnel (individuals and in groups) in producing and reproducing the organizational ethos, whilst recognizing the importance of anonymity and confidentiality throughout the process. The theoretical terrain of the ethics audit is articulated through a consideration of ethics as applied moral philosophy, equity as social justice and corporate governance as the moral health (or otherwise) of a public sector sports organization. (shrink)

This study investigates whether audit partner gender is associated with the extent of auditor disclosure and the communication style regarding risks of material misstatements that are classified as key audit matters. Using a sample of UK firms during the 2013–2017 period, our results suggest that female audit partners are more likely than male audit partners to disclose more KAMs with more details after controlling for both client and audit firm attributes. Furthermore, female audit partners (...) are found to use a less optimistic tone and provide less readable audit reports, compared to their male counterparts, suggesting that behavioural variances between female and male audit partners may have significant implications on their writing style. Therefore, this study offers new insights on the role of audit partner gender in extended audit reporting. Our findings have important implications for audit firms, investors, policymakers and governments in relation to the development, implementation and enforcement of gender diversity. (shrink)

Remote state preparation is generation of a desired state by a remote observer. In spite of causality, it is well known, according to the Reeh–Schlieder theorem, that it is possible for relativistic quantum field theories, and a “physical” process achieving this task, involving superoscillatory functions, has recently been introduced. In this work we deal with non-relativistic fields, and show that remote state preparation is also possible for them, hence obtaining a Reeh–Schlieder-like result for general fields. Interestingly, in (...) the nonrelativistic case, the process may rely on completely different resources than the ones used in the relativistic case. (shrink)

Audits of the informed consent process are a key element of a clinical research quality assurance program. A systematic approach to such audits has not been described in the literature. In this paper we describe two components of the audit. The first is the audit of the informed consent document to verify adherence with federal regulations. The second component is comprised of the audit of the informed consent conference, with emphasis on a real time review of the (...) appropriate communication of the key elements of the informed consent. Quality measures may include preparation of an informed consent history log, notes to accompany the informed consent, the use of an informed consent feedback tool, and the use of institutional surveys to assess comprehension of the informed consent process. (shrink)

There is an international consensus that medical research involving humans should only be undertaken in accordance with ethical principles. Paradoxically though, there is no consensus over the kinds of activities that constitute research and should be subject to review. In the UK and elsewhere, research requiring review is distinguished from clinical audit. Unfortunately the two activities are not always easy to differentiate from one another. Moreover, as the volume of audit increases and becomes more formal in response to (...) the demand for evidence-based practice in medicine, the overlap between research and audit grows more acute. Arguably, similar ethical standards and systems for ensuring that those standards are met should be applied regardless of whether or not a project is classified as research or audit. At a time when the research ethics review system in the UK is undergoing significant reform it is important that the opportunity is not missed to address the longstanding research-audit problem. We discuss suggestions for further reform that addresses this issue. (shrink)

The years 2020 and 2021 brought new challenges to teaching and learning in the institutions of tertiary education due to the global COVID-19 Pandemic. They have been the devastating years for many teachers. Innumerable difficulties in professional and personal life increased the stress - striving to survive with the least losses. Temporary measures for remote teaching/learning in spring of 2020 extended until summer of 2021 worldwide and seem unlikely to stop in the nearest future. New challenge of novel online (...) activities made teachers reconsider their teaching philosophy due to an overall lack of students engagement in spite of the usual and familiar learning procedures. The current crisis outlines the following framework to teaching philosophy: capability, reliability, inability, suitability, ingenuity, and sustainability. This article aims at researching University students attitudes to remote and traditional learning of English for Specific Purposes. A specially designed survey was administered to 180 full-time students (9 groups, 20 students in each group). Their responses were statistically processed by a means of the SPSS software to compute the Means and Standard Variations and compare the estimates of the between-group and within-group variances. Statistical processing of multiple samples reveals whether observed differences in responses occur at random, i. e. are due to chance, or they are significant, real and meaningful. The scientific analysis of computation data might allow drawing conclusions about students preferences: which mode of learning - remote or traditional - is beneficial and how much is each of them supportive. (shrink)

The objective of this paper is to explore, through a qualitative study of small regional airports, how sustainability issues are taken into account in remote small- and medium-sized enterprises. Based on 42 semi-structured interviews conducted with managers of small regional Canadian airports and experts in this area, this study shows the quasi-absence of specific measures for sustainability, despite the seriousness of environmental issues, which tend to be subordinated to economic priorities and operational activities. The paper contributes to the literature (...) on sustainability in SMEs by focusing on passive organizations located in remote areas and the complex reasons underlying their lack or absence of environmental commitment. The paper sheds more light on the essential role of stakeholders in providing the resources and skills necessary for the development of sustainability initiatives in passive SMEs. The study’s managerial contributions and implications for stakeholders are also discussed. (shrink)

In recent years, the ethical impact of AI has been increasingly scrutinized, with public scandals emerging over biased outcomes, lack of transparency, and the misuse of data. This has led to a growing mistrust of AI and increased calls for mandated ethical audits of algorithms. Current proposals for ethical assessment of algorithms are either too high level to be put into practice without further guidance, or they focus on very specific and technical notions of fairness or transparency that do not (...) consider multiple stakeholders or the broader social context. In this article, we present an auditing framework to guide the ethical assessment of an algorithm. The audit instrument itself is comprised of three elements: a list of possible interests of stakeholders affected by the algorithm, an assessment of metrics that describe key ethically salient features of the algorithm, and a relevancy matrix that connects the assessed metrics to stakeholder interests. The proposed audit instrument yields an ethical evaluation of an algorithm that could be used by regulators and others interested in doing due diligence, while paying careful attention to the complex societal context within which the algorithm is deployed. (shrink)

A series of recent developments points towards auditing as a promising mechanism to bridge the gap between principles and practice in AI ethics. Building on ongoing discussions concerning ethics-based auditing, we offer three contributions. First, we argue that ethics-based auditing can improve the quality of decision making, increase user satisfaction, unlock growth potential, enable law-making, and relieve human suffering. Second, we highlight current best practices to support the design and implementation of ethics-based auditing: To be feasible and effective, ethics-based auditing (...) should take the form of a continuous and constructive process, approach ethical alignment from a system perspective, and be aligned with public policies and incentives for ethically desirable behaviour. Third, we identify and discuss the constraints associated with ethics-based auditing. Only by understanding and accounting for these constraints can ethics-based auditing facilitate ethical alignment of AI, while enabling society to reap the full economic and social benefits of automation. (shrink)

Our exploratory study considers whether the internal audit function is an efficient “third line of defense” for risk management and control as proposed by The Institute of Internal Auditors. To that end, we interview chief audit executives and experienced internal auditors to examine whether CAEs manage the impressions of audit committee members in the annual accountability process. We also provide an illustration of impression management techniques through a documentary case that explores a unique and exclusive dataset consisting (...) of the main guidance, framework, and accountability documents of one of these organizations. Our analysis highlights how several macro- and microimpression management techniques were used to burnish the image of internal auditors and, more importantly, the management team. Rather than monitoring managers, the CAEs team up with them. Our findings cast doubts on the conceptualization of internal audit as the independent third line of defense envisioned to be a keystone of the governance mosaic. This study supports other research that questions the effectiveness of internal auditing as a governance mechanism. It also contributes to the impression management literature by exposing impression management practices that occur through a private reporting channel—the internal audit function’s annual accountability to the audit committee. Last but not least, significant ethical concerns are raised in regard to internal audit, and research is urged in that area. (shrink)

A series of recent developments points towards auditing as a promising mechanism to bridge the gap between principles and practice in AI ethics. Building on ongoing discussions concerning ethics-based auditing, we offer three contributions. First, we argue that ethics-based auditing can improve the quality of decision making, increase user satisfaction, unlock growth potential, enable law-making, and relieve human suffering. Second, we highlight current best practices to support the design and implementation of ethics-based auditing: To be feasible and effective, ethics-based auditing (...) should take the form of a continuous and constructive process, approach ethical alignment from a system perspective, and be aligned with public policies and incentives for ethically desirable behaviour. Third, we identify and discuss the constraints associated with ethics-based auditing. Only by understanding and accounting for these constraints can ethics-based auditing facilitate ethical alignment of AI, while enabling society to reap the full economic and social benefits of automation. (shrink)

This study explores the impact of mood on individuals’ ethical decision-making processes through the Graham [Graham, J. W.: 1986, Research in Organizational Behavior 8, 1–52] model of Principled Organizational Dissent. In particular, the research addresses how an individual’s mood influences his or her willingness to report the unethical actions of a colleague. Participants’ experienced an affectively charged, unrelated event and were then asked to make a decision regarding whistle-blowing intentions in a public accounting context. As expected, negative mood was associated (...) with lower intentions to report the unethical actions of others to a superior within the organization. The Graham model, which proposes that reporting intentions are impacted by the three determinants of seriousness, personal responsibility and cost, was employed to more clearly understand the nature of the affect–reporting intention relationship. The role of affect was explained by demonstrating that two determinants mediate the relationship between mood and whistle-blowing intentions. Specifically, as seriousness and responsibility have a positive impact on reporting intentions, the reduction of these perceptions by negative mood reduces the intent to report. The negative impact of personal cost on reporting intentions was significant, although not as a mediator of mood. (shrink)

ABSTRACTIn this paper I argue that a remotely piloted aircraft pilot’s act of killing remotely, when it is done in the defense of another person, can be viewed as an act of sacrifice. This argument concludes from two premises. First, the RPA pilot faces psychological risk to self by carrying out such an action; second, the RPA pilot is motivated to some significant degree by something other than self-interest. Moreover, I challenge both the view that RPA represent merely an incremental (...) development in technology yielding an incremental expansion of the distance between the war-fighter and the target and the view that RPA is revolutionary in some fundamental sense. I instead argue that, based upon the natural geometric boundary imposed by the earth’s shape, RPA have maximized the physical distance between the war-fighter and the target and, over time, this fact will change, not only the psychological effects on the RPA pilot, but also the way we view killing and distance in general. When taken togethe... (shrink)

Randomization is an integral part of well-designed statistical trials, and is also a required procedure in legal systems. Implementation of honest, unbiased, understandable, secure, traceable, auditable and collusion resistant randomization procedures is a mater of great legal, social and political importance. Given the juridical and social importance of randomization, it is important to develop procedures in full compliance with the following desiderata: (a) Statistical soundness and computational efficiency; (b) Procedural, cryptographical and computational security; (c) Complete auditability and traceability; (d) Any (...) attempt by participating parties or coalitions to spuriously influence the procedure should be either unsuccessful or be detected; (e) Open-source programming; (f) Multiple hardware platform and operating system implementation; (g) User friendliness and transparency; (h) Flexibility and adaptability for the needs and requirements of multiple application areas (like, for example, clinical trials, selection of jury or judges in legal proceedings, and draft lotteries). This paper presents a simple and easy to implement randomization protocol that assures, in a formal mathematical setting, full compliance to the aforementioned desiderata for randomization procedures. (shrink)

Remote work, understood here as a working environment different from the traditional office working space, is a phenomenon that has existed for many years. In the past, workers voluntarily opted, when they were allowed to, to work remotely rather than commuting to their traditional work environment. However, with the emergence of the global pandemic (corona virus-COVID-19), people were forced to work remotely to mitigate the spread of the virus. Consequently, researchers have identified some benefits and adverse effects of (...) class='Hi'>remote work, especially in the age of COVID-19, ranging from flexible time and environment to technostress and isolation. In this paper, using a phenomenological approach, specifically, the sub-Saharan African experiences, I contend that remote work in the age of advanced technologies has obscured the value of relationality due to the problem of isolation in sub-Saharan African workplaces. For sub-Saharan Africans, relationality is a prerequisite moral value to becoming a person. In addition, relationality contributes to meaningfulness in the workspace. Obscuring the value of relationality in the aforementioned locale leads to meaninglessness in the workspace. Furthermore, this paper contributes to the existing literature on meaningful work by critically showing the importance of the value of relationality as a key element that adds meaning to work in sub-Saharan Africa. (shrink)

Concept auditing explores the obligation of philosophers to honor the existing meanings of terms and concepts such as knowledge, truth, justice, fairness, and beauty. Nicholas Rescher explains how philosophers’ treatments of topics relate to our presystematic understanding and how their deliberations should relate to the prevailing conception of the matters.

The Belgian Auditor's Office is not competent to judge good management. Parliamentary initiatives have been taken to extend its competence towards an efficiency, effectiveness and economy control. Up till 1985 the Belgian budget was drawn up according toa classification system with insufficient regard for the application ofmanagement objectives to budgetary allocation. Based on notions originating from the P.P.B.S. system the budget is drawn up now by programmes assigned to organisation divisions. In the future the parliamentary budget procedure could be transformed (...) into a ratification of the General Budget of Expenses and a supervision of the execution of the departmental budgets. The General Budget will contain the programmes. A similar system offers the external controller a better management and control instrument.An efficiency control exists in various farms in Germany, Great-Britain, Ireland, the Netherlands, France, Spain and Canada. The European Auditor's Office evaluates good financial management too. (shrink)

Provides the theoretical and psychological framework to the philosophy of sounds and audition. I address auditory scene analysis, spatial hearing, the audible qualities, and cross-modal interactions.

Die sozial- und kulturwissenschaftliche Erforschung auditiver Phänomene ist stets mit spezifischen Wissensformen konfrontiert. Die Rolle, die Musik und andere Klänge in verschiedenen sozialen und kulturellen Kontexten spielen, hängt mit dem Wissen zusammen, welches in bestimmter Weise (re)produziert und vermittelt wird. Wir können etwas über Klänge wissen, oder etwas durch Klänge wissen. Wir können Wissen über die spezifische Erzeugung von Klängen erwerben und weitergeben, oder aber Nachrichten – etwa eine Warnung – klanglich übermitteln. Diese vielfältigen Formen von Klangwissen können auf sehr (...) unterschiedliche Weisen zum Gegenstand wissenschaftlicher Untersuchungen gemacht werden. Der vorliegende Band zu auditiven Wissenskulturen ist ein Versuch, jene üblicherweise in verschiedenen Disziplinen wie Soziologie und Anthropologie, in Geschichte, Psychologie, Ethnologie und Philosophie der Musik oder in Medienwissenschaften verorteten Zugänge zu auditivem Wissen in ein produktives interdisziplinäres Gespräch zu bringen. (shrink)

Reflectance spectroscopy is a standard tool for studying the mineral composition of rock and soil samples and for remote sensing of terrestrial and extraterrestrial surfaces. We describe research on automated methods of mineral identification from reflectance spectra and give evidence that a simple algorithm, adapted from a well-known search procedure for Bayes nets, identifies the most frequently occurring classes of carbonates with reliability equal to or greater than that of human experts. We compare the reliability of the procedure to (...) the reliability of several other automated methods adapted to the same purpose. Evidence is given that the procedure can be applied to some other mineral classes as well. Since the procedure is fast with low memory requirements, it is suitable for on- board scientific analysis by orbiters or surface rovers. (shrink)

In this article, we extend the research on the public interest to non-audit engagements performed by accounting firms and public accountants. Our thesis is that non-audit engagements, as private goods, require a distinct approach to the public interest than auditing. We suggest that a public value perspective can be used conceptually to provide substantial criteria for designing non-audit engagements conducive to public value creation and greater accountability. We illustrate the applicability and consequences of a public value perspective (...) by analyzing and contrasting the decision of two judicial opinions deciding whether Deloitte and the lead partner of a consulting engagement failed to act in the public interest in engineering the sale of collapsed British carmaker MG Rover. We advocate for a significant change in ethical codes of conduct by defining public interest obligations, not only in terms of professional attributes, but also in terms of outcomes. Our approach also suggests a requirement regarding planning a non-audit engagement, including establishing a public value proposition detailing the planned nature of the engagement, and extent of the assessment of the intended public value creation. We discuss the aspirational function of codes of conduct to provide accountability other than in terms of technical output, and to maintain the legitimacy and purpose of the profession. (shrink)

In this paper a corporate social responsibility audit is developed following the underlying methodology of the quality award/excellence models. Firstly the extent to which the quality awards already incorporate the development of social responsibility is examined by looking at the Malcolm Baldrige National Quality Award and the European Quality Award. It will be shown that the quality awards do not yet include ethical aspects in relation to social responsibility. Both a clear definition of social responsibility and an improved (...) class='Hi'>audit instrument are required. A definition and an audit instrument are developed which stimulate movement in that direction and help organisations to reflect on their position in relation to social responsibility. (shrink)

Given its significance to stakeholders, the process of revising audit reports is an essential subject in today’s economic context. This study aims to detail relevant elements of this process by evaluating alterations to and developments of the audit report, as supported by international and regional standard-setters and regulators. To that end, we examine audit reports that have already applied new auditing regulations. This case study approach allows us to highlight UK audit-reporting practices both before and after (...) the ISA 700 was issued and entered practice. Our findings reveal that in terms of content and content positioning, UK companies’ audit reports make use of the psychological effects of primacy versus serial position and have done so long before the applicability of the international standard for financial statements published after December 2016. (shrink)

Searching through semantic memory may involve the use of several retrieval cues. In a verbal fluency task, the set of available cues is limited and every candidate word is a target. Individuals exhibit clustering behavior as predicted by optimal foraging theory. In another semantic search task, the remote associates task, three cues are presented and a single target word has to be found. Whereas the task has been widely studied as a task of creativity or insight problem solving, in (...) this article, the RAT is treated as a semantic retrieval task and assessed from the perspective of information foraging theory. Experiments are presented that address the superadditive combination of cues and the anti-clustering behavior in the recall sequence. A new type of search behavior in the RAT is put forward that involves maximizing the difference in activation between target and distractors. This type of search is advantageous when the target is weak and cue patches are contaminated with strong competitors. (shrink)

This study of internal auditors and auditees, who engage in both financial and operational internal audits in Israel, extends theory and research on internal audits in organizational units. It develops and tests a model that examines the role of top management and internal auditors in facilitating learning from internal audits and driving perceived performance improvement. We argue that support from the top management for the internal audit as well as the auditor’s capacity facilitate learning from audits and help audited (...) units to improve ethicality, efficiency, and effectiveness in organizations. The results of time-lagged survey data provide general support for the hypothesized indirect relationships between auditor capacity, auditor–auditee relational exchanges, learning from audits, and three different perceived performance measures: ethical behavior, efficiency, and effectiveness. We discuss the implications for research on internal audits, proactive learning, ethics, and performance improvement of organizational units in the public sector. (shrink)

This paper aims to examine the impact of national cultural values on the relation between auditing and reporting standards and ethical behaviours of firms. Based on a regression analysis using data regarding 54 countries between the years 2007 and 2012, we found that the impact of the perceived strength of auditing and reporting standards on the perceived ethical behaviours of firms is accentuated when a society is characterized by low power distance and in-group collectivism, and high institutional collectivism, future orientation (...) and uncertainty avoidance. Empirically, the study addresses a gap in the literature by highlighting the influence of national culture on the effectiveness of legal settings and regulations on ethical behaviours. (shrink)

The proportion of elderly in society is growing rapidly, leading to increasing health care costs. New remote monitoring technologies are expected to lower these costs by reducing the number of close encounters with health care professionals, for example the number of visits to health care centres. In this paper, I discuss issues of priority setting raised by this expectation. As a starting-point, I analyse the recent debate on principles for priority setting in Sweden. The Swedish debate illustrates that developing (...) an approach to priority setting is an ongoing process. On the basis of this analysis, I conclude that several different ethical principles, and specifications of these principles, can be appealed to for giving priority—over close encounters—to a large-scale introduction of remote monitoring technologies in health care services to elderly people, but also that many specifications can be appealed to against giving such priority. I propose that given the different views on principles, it is necessary to develop fair procedures of deliberation on these principles and their application, in particular in order to reach agreement on exactly how much resources should be allocated to remote monitoring and how much to close encounters. I also present a few points to consider in a large-scale introduction of remote monitoring. (shrink)

The COVID-19 pandemic created a situation for the implementation of emergency remote learning. This meant that as a lecturer at a traditionalist University of contact sessions, the pandemic forced us to teach remotely through online methods of communication, using online lectures, narrated powerpoints, voice clips, podcasts, interviews and interactive videos. The assessments were conducted online from assignments to multiple choice questions, which forced the lecturers to think differently about the way the assessments were presented, in order to avoid easy (...) access to answers found in a textbook and online. This meant that more application questions of theory to practice were assessed in a more challenging way to prevent cheating and collaboration with peers. Formal assessments completed during emergency remote learning, have become the past practice, as innovative methods have been adopted for learning and for assessment purposes in order to preserve the integrity and attainment of the degree through online modes of learning. The aim of the paper investigates and explores the methods of teaching, together with the results obtained from the students of 2019 and 2020 in their final year relating to two final year modules against the literature relating to learning processes and methodologies. (shrink)

This study uses remote viewing in a predictive manner within the context of a novel experimental design to describe eleven target events spread out over a year, each of which occurs approximately one month after the remote-viewing sessions are completed. The study was conducted at The Farsight Institute using 12 highly experienced remote viewers who were trained in the use of four remote-viewing methodologies that are the same as or derived from those previously used by the (...) United States military for espionage purposes. While prediction using remote viewing has a long and spotted history, the current investigation is aimed at enhancing our understanding of the remote-viewing phenomenon by utilizing a temporal outbounder approach to tasking in order to improve the description of future events. In this design, the tasker is located in time after the remote-viewing sessions are completed and after the occurrence of the chosen target event. Exploiting one of the largest bodies of remote-viewing data ever collected using military-related viewing methodologies, this study finds strong support for hypothesis that experimental designs utilizing a temporal outbounder as a tasker greatly enhances the accuracy of remote-viewing descriptions of future events. The causal mechanism for why this might occur is left to be determined by future research. (shrink)

Diabco Corporation, consisting of both domestic and international operations, aspires to be a world class company. Assumption of that status requires Diabco to develop a profile as a responsible member within the world community. Attributing morality to a corporation may seem somewhat inappropriate because it is merely an artificial entity. Yet, a corporation is only as ethical as its agents. At a minimum, Diabco must meet legal requirements, but the development of moral responsibility requires a conscious effort by all corporate (...) agents to avoid harming others. To appraise the company''s moral condition, the authors constructed the premise that Diabco conducted a comprehensive moral audit. Although the concept of a moral audit is still a relatively undeveloped appraisal activity, the purpose of the study is to demonstrate the desirability, feasibility, and possible inadequacies of such an endeavor. (shrink)

Previous discussions on the value of sport in remote locations have concentrated on 1) environmental and process concerns, with the rejection of competition and goal-directed or use oriented activity, or 2) the value of risk and dangerous sport for self-affirmation. It is argued that the value of risk in remote sport is in self-knowledge rather than self-affirmation and that risk in remote sport, while enhancing certain kinds of experience, is not necessary. The value of remote sport (...) is in offering the opportunity for experience that enhances the participants’ knowledge both of self and of the environment with which they interact. (shrink)

Our study examines whether gender-diverse engagement partners constrain unethical earnings management behavior in a French mandatory joint audit setting. The investigation of the joint audit setting, by raising concerns about audit team organization and management, provides new insights into how gender-diverse audit partners contribute to the effectiveness of audit decision-making, resulting in reduced earnings management. The need for effective collaboration and communication between joint auditors may foster a transformational leadership style on the part of (...) class='Hi'>audit engagement partners. In this regard, we argue that better interaction between male and female lead audit partners confers a comparative advantage on gender-diverse audit partners compared to all-male audit partners. In line with our expectation, our empirical results show that gender-diverse audit partners are negatively associated with discretionary accruals of client firms. Gender-diverse audit partners are also found to constrain earnings management irrespective of whether clients hire one or two brand-name audit firms. Finally, we find that the pervasiveness of earnings management declines when client firms switch from all-male audit partners to gender-diverse audit partners. Our findings underline the importance of considering audit partner gender by policy makers in contexts where joint audits are required or in countries that are considering introducing joint audits. (shrink)

We examine three characteristics of audit committees and their impact on the financial reporting quality for Singapore-listed companies. The main finding is that financial reporting quality will be higher if audit committees have mixed expertise in accounting, finance, and/or supervisory. In addition, we do not find evidence that incremental independence of audit committees enhances financial reporting quality because audit committees already consist of a majority of independent directors. Finally, we fail to find any impact of overlapping (...) membership on audit and remuneration committees on financial reporting quality. Overall, the results have policy implications on improving corporate governance effectiveness in terms of financial reporting quality. (shrink)

Telecare is often regarded as a win/win solution to the growing problem of meeting the care needs of an ageing population. In this paper we call attention to some of the ways in which telecare is not a win/win solution but rather aggravates many of the long-standing ethical tensions that surround the care of the elderly. It may reduce the call on carers' time and energy by automating some aspects of care, particularly daily monitoring. This can release carers for other (...) caring activities. On the other hand, remote and impersonal monitoring seems to fall short of providing care. Monitoring may be used to help elderly users retain independence. But it may also increase the amount of information which flows from users to carers, which can result in a form of function-creep that actually undermines independence. (shrink)

An increasing number of regulations propose the notion of ‘AI audits’ as an enforcement mechanism for achieving transparency and accountability for artificial intelligence (AI) systems. Despite some converging norms around various forms of AI auditing, auditing for the purpose of compliance and assurance currently have little to no agreed upon practices, procedures, taxonomies, and standards. We propose the ‘criterion audit’ as an operationalizable compliance and assurance external audit framework. We model elements of this approach after financial auditing practices, (...) and argue that AI audits should similarly provide assurance to their stakeholders about AI organizations’ ability to govern their algorithms in ways that mitigate harms and uphold human values. We discuss the necessary conditions for the criterion audit, and provide a procedural blueprint for performing an audit engagement in practice. We illustrate how this framework can be adapted to current regulations by deriving the criteria on which ‘bias audits’ for hiring algorithms can be performed, as required by the recently effective New York City Local Law 144 of 2021. We conclude by offering critical discussion on the benefits, inherent limitations, and implementation challenges of applying practices of the more mature financial auditing industry to AI auditing where robust guardrails against quality assurance issues are only starting to emerge. Our discussion as informed by experiences in performing these audits in practice highlights the critical role that an audit ecosystem plays in ensuring the effectiveness of such methodology. (shrink)

This article analyzes US drone operations through a historical and ethnographic analysis of the remote split paradigm used by the US Air Force. Remote split refers to the globally distributed command and control of drone operations and entails a network of human operators and analysts in the Middle East, Europe, and Southeast Asia as well as in the continental United States. Though often viewed as a teleological progression of “unmanned” warfare, this paper argues that historically specific technopolitical logics (...) establish the conditions of possibility for the work of war to be divisible into discreet and computationally mediated tasks that are viewed as effective in US military engagements. To do so, the article traces how new forms of authorized evidence and expertise have shaped developments in military operations and command and control priorities from the Cold War and the “electronic battlefield” of Vietnam through the Gulf War and the conflict in the Balkans to contemporary deployments of drone operations. The article concludes by suggesting that it is by paying attention to divisions of labor and human–machine configurations that we can begin to understand the everyday and often invisible structures that sustain perpetual war as a military strategy of the United States. (shrink)

The nature of warfare is changing. Increasingly, developments in military technology are removing soldiers from the battlefield, enabling war to be waged from afar. Bombs can be dropped from unmanned drones flying above the range of retaliation. Missiles can be launched, at minimal cost, from ships 200 miles to sea. Micro Air Vehicles, or 'WASPS', will soon be able to lethally attack enemy soldiers. Though still in the developmental stage, progress is rapidly being made towards autonomous weaponry capable of selecting, (...) pursuing, and destroying targets without the necessity for human instruction. These developments have a profound — and as yet under-analysed — impact on just war theory. I argue that a state under attack from remote weaponry is unable to respond in the traditional, just war sanctioned, method of targeting combatants on the battlefield. This restriction of options potentially creates a situation whereby a state is either coerced into surrender, or it must transgress civilian immunity. Just war theory in conditions of remote warfare therefore either serves the interests of the technologically advanced by demanding the surrender of targeted states, or else it becomes redundant. (shrink)

The coupled growth of population aging and international migration warrants attention on the methods and solutions available to adult children living overseas to provide distance caregiving for their aging parents. Despite living apart from their parents, the transnational informal care literature has indicated that first-generation immigrants remain committed to carry out their filial caregiving obligations in extensive and creative ways. With functions to remotely access health information enabled by emergency, wearable, motion, and video sensors, remote monitoring technologies (RMTs) may (...) thus also allow these international migrants to be alerted in sudden changes and remain informed of their parent’s state of health. As technological solutions for caregiving, RMTs could allow independent living for older persons while any unusual deviations from normal health patterns are detected and appropriately supported. With a vignette of a distance care arrangement, we engage with concepts such as filial piety, in-absentia caregiving distress, and the social exchange theory, as well as the upholding of shifting cultural ideals to illustrate the complex dynamic of the satisfaction and quality of the informal caregiving relationship. This paper extends the traditional ethical issues in technology-aided caregiving, such as autonomy, privacy, and justice, to be considered within the context of distance care. We also posit newer ethical considerations such as consent in power imbalances, harm to caregivers, and stigma. These known and new ethical issues aim to encourage further ethically conscious design and use of RMTs to support distance care for older persons. (shrink)

Intervention studies with developmental samples are difficult to implement, in particular when targeting demographically diverse communities. Online studies have the potential to examine the efficacy of highly scalable interventions aimed at enhancing development, and to address some of the barriers faced by underrepresented communities for participating in developmental research. During the COVID-19 pandemic, we executed a fully remote randomized controlled trial language intervention with third and fourth grade students from diverse backgrounds across the United States. Using this as a (...) case study, we discuss both challenges and solutions to conducting an intensive online intervention through the various phases of the study, including recruitment, data collection, and fidelity of intervention implementation. We provide comprehensive suggestions and takeaways, and conclude by summarizing some important tradeoffs for researchers interested in carrying out such studies. (shrink)

Although the foundation of financial accounting and auditing has traditionally been based upon a rule-based framework, the concept of a principle-based approach has been periodically advocated since being incorporated into the AICPA Code of Conduct in 1989. Recent high profile events indicate that the accountants and auditors involved have followed rule-based ethical perspectives and have failed to protect investors and stakeholders – resulting in a wave of scandals and charges of unethical conduct. In this paper we describe how the rule-based (...) traditions of auditing became a convenient vehicle that perpetuated the unethical conduct of firms such as Enron and Arthur Andersen. We present a model of ten ethical perspectives and briefly describe how these ten ethical perspectives impact rule-based and principle-based ethical conduct for accountants and auditors. We conclude by identifying six specific suggestions that the accounting and auditing profession should consider to restore public trust and to improve the ethical conduct of accountants and auditors. (shrink)

This book takes the concept of social audit and lifts it beyond the role of functioning largely as a management tool. The book proposes a system in which social audit is regulated so as to provide a mechanism for effectively promoting corporate accountability in society. Taking this as its theme, this book provides both a conceptual explanation of the developmental perspectives of social audit regulation and empirical evidence of the impact of social audit practice from different (...) parts of the world. It is the first book to explore the issues and challenges related to the development of effective social audit regulation. (shrink)