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Are the regulatory reforms working?
Title
Are the regulatory reforms working?: evidence from audit committee members' selection of auditors.
Creator
Looknanan-Brown, Veena., College of Business, School of Accounting
Abstract/Description
The Sarbanes-Oxley Act made audit committees directly responsible for the appointment, compensation, and supervision of companies' auditors. Limited research in the auditor selection process and PCAOB inspections suggest that managers, not audit committees, may still be selecting the auditors, and that inspection reports are not useful. This study addresses both of these areas. This paper considers two theories of governance, Agency Theory and Institution Theory, to analyze the audit...
Show moreThe Sarbanes-Oxley Act made audit committees directly responsible for the appointment, compensation, and supervision of companies' auditors. Limited research in the auditor selection process and PCAOB inspections suggest that managers, not audit committees, may still be selecting the auditors, and that inspection reports are not useful. This study addresses both of these areas. This paper considers two theories of governance, Agency Theory and Institution Theory, to analyze the audit committee members' auditor selection process. The study examines whether Audit Committee Members use two specific types of audit quality indicators, other than managers' recommendation, in evaluating auditors. In a setting where the manager recommends the auditor, the auditors' inspection results (favorable/unfavorable) and a prior manager/auditor affiliation (absent/present) are manipulated in a between-subject research design, using financially literate professionals as a proxy for audit committee members. The study finds that audit quality perception and auditor selection are jointly determined. Inspection results are positively associated with audit quality perception and auditor selection. The nature of a manager-auditor affiliation is directly associated with audit quality perception and inversely related to auditor selection. Further, controlling for perception, audit committee members are more likely to recommend auditors with unfavorable inspection results, if a prior affiliation with management is present than if an affiliation is absent. Overall, the results indicate that audit committee members are diligent in evaluating auditors, and PCAOB inspection results are useful. The results of this study contribute to the audit committee effectiveness and PCAOB literature.
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Date Issued
2011
PURL
http://purl.flvc.org/FAU/3318671
Subject Headings
Financial services industry, Management, Financial institutions, Law and legislation, Corporate governance, Law and legislation, Auditing, Standards, Corporations, Auditing, Standards
Format
Document (PDF)
Attitudes toward gun control laws
Title
Attitudes toward gun control laws: exploring relationships in recent gathered data.
Creator
Borkowski, Elizabeth., College for Design and Social Inquiry, School of Criminology and Criminal Justice
Abstract/Description
Recently, empirical attention has been directed toward understanding public opinion about gun control laws. Despite this focus, three gaps are evident in extant scholarship. First, few current examinations have relied on recently collected, national data to explore predictors of public attitudes. Second, relatively little work systematically investigates whether type of weapon bans (e.g. handgun versus semi-automatic weapon) affects public support for a given gun control initiative. Third,...
Show moreRecently, empirical attention has been directed toward understanding public opinion about gun control laws. Despite this focus, three gaps are evident in extant scholarship. First, few current examinations have relied on recently collected, national data to explore predictors of public attitudes. Second, relatively little work systematically investigates whether type of weapon bans (e.g. handgun versus semi-automatic weapon) affects public support for a given gun control initiative. Third, and importantly, the general focus in prediction support for gun control measures has been on social and demographic factors. Little is known from a theoretical perspective about how other variables - such as knowledge of Constitutinal issues or perceptions of the U.S. Supreme Court - affect public attitudes toward gun control. Using national poll data collected in 2011 by Time magazine, this study addresses these research gaps by estimating several logistic regression analyses. Research and policy implications are discussed.
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Date Issued
2012
PURL
http://purl.flvc.org/FAU/3358285
Subject Headings
Gun control, Political aspects, Gun control, Social aspects, Gun control, Statistics, Firearms, Law and legislation, FIrearms ownership, Social aspects, Firearms and crime, Public opinion
Format
Document (PDF)
Before and after NAGPRA
Title
Before and after NAGPRA: the effect of the Native American Graves Protection and Repatriation Act on archaeological practices in the United States.
Creator
Ray, Laura., Harriet L. Wilkes Honors College
Abstract/Description
The Native American Graves Protection and Repatriation Act (NAGPRA) was approved by Congress on November 16, 1990 after years of American Indian lobbying due to the unfair treatment of American Indian remains. Since the enactment of NAGPRA there have been multiple complaints from the archaeological community that the way in which they conduct their jobs has been severely limited by the implementation of NAGPRA. In this study I compare data from the Secretary's Report to Congress questionnaire...
Show moreThe Native American Graves Protection and Repatriation Act (NAGPRA) was approved by Congress on November 16, 1990 after years of American Indian lobbying due to the unfair treatment of American Indian remains. Since the enactment of NAGPRA there have been multiple complaints from the archaeological community that the way in which they conduct their jobs has been severely limited by the implementation of NAGPRA. In this study I compare data from the Secretary's Report to Congress questionnaire, conducted by the National Park Service's Federal Archaeology Program, to determine whether NAGPRA has caused an increase or decrease in the amount of archaeological administrative, laboratory, and fieldwork completed between 1985 and 2005. The comparison shows that there was a significant increase in specific archaeological practices in the years following the implementation of NAGPRA. Looking at the changes in work patterns of archaeologists allows us to assess the success of NAGPRA and it provides empirical evidence to evaluate the claims made by parties affected by the act.
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Date Issued
2009
PURL
http://purl.flvc.org/FAU/209997
Subject Headings
Archaeology, Moral and ethical aspects, Indians of North America, Antiquities, Law and legislation, Cultural property, Repatriation, Philosophy, Cultural property, Government policy, Anthropological ethics
Format
Document (PDF)
DeShaney v. Winnebago County Department of Social Services
Title
DeShaney v. Winnebago County Department of Social Services: state accountability for private violence.
Creator
Tunick, Rachel, Harriet L. Wilkes Honors College
Abstract/Description
The Supreme Court's Ruling in DeShaney v. Winnebago County Department of Social Services (1989) eld that "A State's failure to protect an individual against private violence simply does not constitute a violation of the Due Process Clause." (489 U.S. 189 at 197). A state child protection agency's failure to prevent near-fatal abuse of a four year old child under its supervision was not considered a violation of the child's fourteenth amendment rights. This thesis critcally examines the...
Show moreThe Supreme Court's Ruling in DeShaney v. Winnebago County Department of Social Services (1989) eld that "A State's failure to protect an individual against private violence simply does not constitute a violation of the Due Process Clause." (489 U.S. 189 at 197). A state child protection agency's failure to prevent near-fatal abuse of a four year old child under its supervision was not considered a violation of the child's fourteenth amendment rights. This thesis critcally examines the reasoning behind the majority decision in DeShaney ; and using feminist legal theory, discusses ways to effectively address state policy and liability when private violence is used on vulnerable citizens, challenging the arbitrary dichotomy between the public and private spheres.
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Date Issued
2012
PURL
http://purl.flvc.org/FAU/3359319
Subject Headings
Trials, litigation, etc, Child abuse, Law and legislation, Due process of law, Children, Legal status, laws, etc
Format
Document (PDF)
Deterrence and guns
Title
Deterrence and guns: an analysis on the stand-your-ground extension to the "Castle Doctrine".
Creator
Saladrigas, Alan., Harriet L. Wilkes Honors College
Abstract/Description
Within the last several years there has been a movement, ostensible spear-headed by pro-gun lobbyists, to remove the "duty to retreat" requirement placed on individuals confronted with deadly threats. Florida first passed stand-your-ground legislation in 2005, and has since been followed by at least 12 other states. Policy advocates claim that such a legal change should decrease crime, as a crime victims will no longer be legally encumbered by the duty to retreat. This study examines the...
Show moreWithin the last several years there has been a movement, ostensible spear-headed by pro-gun lobbyists, to remove the "duty to retreat" requirement placed on individuals confronted with deadly threats. Florida first passed stand-your-ground legislation in 2005, and has since been followed by at least 12 other states. Policy advocates claim that such a legal change should decrease crime, as a crime victims will no longer be legally encumbered by the duty to retreat. This study examines the reason why states adopted such legislation and the relationship between this legislation and crime. I find that stand-your-ground legislation is associated primarily with southern states and republican governors, and that such legislation does not significantly affect either violent crime or property crime rates in large U.S. cities.
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Date Issued
2008
PURL
http://purl.flvc.org/FAU/77686
Subject Headings
Gun control, Firearms and crime, Firearms, Law and legislation
Format
Document (PDF)
Finding the rainbow connection
Title
Finding the rainbow connection: moving from toleration to human dignity and acceptance in American life and law.
Creator
Lange, Alex C., Harriet L. Wilkes Honors College
Abstract/Description
The surge in granting equal rights to gays and lesbians in the United States is remarkable. Yet with this surge comes a conflict : the civil rights of gays and lesbians against the rights of religious individuals, predominantly Christians, refusing to tolerate a behavior they think immoral. My thesis focuses on two hypothetical situations : a county clerk refusing to issue a marriage license to an engaged lesbian couple and an inn owner refusing a night's stay to a gay couple. In both cases,...
Show moreThe surge in granting equal rights to gays and lesbians in the United States is remarkable. Yet with this surge comes a conflict : the civil rights of gays and lesbians against the rights of religious individuals, predominantly Christians, refusing to tolerate a behavior they think immoral. My thesis focuses on two hypothetical situations : a county clerk refusing to issue a marriage license to an engaged lesbian couple and an inn owner refusing a night's stay to a gay couple. In both cases, the clerk and inn owner refuse service for religious reasons. Normatively, I argue that we must move beyond a framework of toleration to a system of equal respect and understanding of our fellow human beings. Legally, I argue that the rights of religious expression and exercise should not trump the civil rights of gays and lesbians in the public sphere.
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Date Issued
2012
PURL
http://purl.flvc.org/FAU/3359308
Subject Headings
Gay liberation movement, History, Religion and politics, History, Gay rights, Public opinion, Gays, Social conditions, Constitutional law, Religious aspects, Same-sex marriage, Law and legislation, Sex discrimination, Law and legislation, Gays, Legal status, laws, etc
Format
Document (PDF)
Nixon and the environment
Title
Nixon and the environment: clean air, automobiles and reelection.
Creator
Escobar, Erwin Mauricio., Dorothy F. Schmidt College of Arts and Letters, Department of History
Abstract/Description
the decades after World War II the United States became the most prosperous nation in the world. Yet, that prosperity and growth had a negative impact on the environmental quality of the nation. By the mid 1960s there was a rise in concern over environmental issues in the American public. Consequently, President Richard M. Nixon in his determination to give the American people what they sought decided to enact policies to bring the environmental crisis to an end. Among the environmental...
Show morethe decades after World War II the United States became the most prosperous nation in the world. Yet, that prosperity and growth had a negative impact on the environmental quality of the nation. By the mid 1960s there was a rise in concern over environmental issues in the American public. Consequently, President Richard M. Nixon in his determination to give the American people what they sought decided to enact policies to bring the environmental crisis to an end. Among the environmental policies of the Nixon Administration was the Clean Air Act of 1970, a highly controversial piece of legislation that placed tough regulations on the automobile industry. Due to the significant role of the auto industry in the American economy, and Nixon's concerns over reelection, there were two major shifts in business/government relations during this era. The first one was characterized by determination to protect the environment with little attention to complaints from the industry. The second one was about protecting the profitability of the industry while giving little attention to environmental problems.
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Date Issued
2013
PURL
http://purl.flvc.org/FAU/3360764
Subject Headings
Political and social views, Presidents, Election, History, Air quality management, Government policy, Air, Pollution, Law and legislation, Automobile industry and trade, Environmental aspects, Transportation, Environmental aspects, Politics and government
Format
Document (PDF)
Right-libertarians, the Fair Tax, and big government
Title
Right-libertarians, the Fair Tax, and big government.
Creator
Brittian, Joseph A., Harriet L. Wilkes Honors College
Abstract/Description
I begin by identifying right-libertarians as individuals who believe, foremost, that legislators should reduce the size of the national government. A number of right-libertarians support a Congressional tax reform proposal, the Fair Tax. This support is surprising because the bill is revenue neutral : it therefore does not directly address concerns over increasing Congressional spending or growth of government. Are right-libertarians sacrificing their principles for expediency or is there...
Show moreI begin by identifying right-libertarians as individuals who believe, foremost, that legislators should reduce the size of the national government. A number of right-libertarians support a Congressional tax reform proposal, the Fair Tax. This support is surprising because the bill is revenue neutral : it therefore does not directly address concerns over increasing Congressional spending or growth of government. Are right-libertarians sacrificing their principles for expediency or is there some other explanation? I argue right-libertarians mainly support the bill because they (1) believe Congress would abolish the IRS as soon as it went into effect, increasing citizens' privacy in the process ; and (2) view it as a gradual reform that would lead to further legislation intended to reduce the size of government.
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Date Issued
2012
PURL
http://purl.flvc.org/FAU/3359294
Subject Headings
Libertarianism, Political participation, History, Third parties (United States politics), History, Income tax, Law and legislation
Format
Document (PDF)
security of America's Fourth Amendment rights
Title
The security of America's Fourth Amendment rights: a study on National Security Letters.
Creator
Thompson, Maria., Harriet L. Wilkes Honors College
Abstract/Description
National Security Letters allow the Federal Bureau of Investigation to obtain records on individuals from corporations without prior judicial intervention or approval. Statutory changes, most significantly those resulting from the passage of the United States Patriot Act in 2001, have substantially altered the four different federal statutes from which National Security Letters originate. In creating these National Security Letters the government intended to protect its citizens from national...
Show moreNational Security Letters allow the Federal Bureau of Investigation to obtain records on individuals from corporations without prior judicial intervention or approval. Statutory changes, most significantly those resulting from the passage of the United States Patriot Act in 2001, have substantially altered the four different federal statutes from which National Security Letters originate. In creating these National Security Letters the government intended to protect its citizens from national security threats. This goal has been regarded historically as legitimate, but the legislation potentially limits rights, which raises the question of whether these letters are acceptable. Drawing on relevant case law and scholarly opinion, I argue that use of these letters is unacceptable and may render the Fourth Amendment's protection of person and property from unreasonable searches meaningless in certain federal investigations.
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Date Issued
2008
PURL
http://purl.flvc.org/FAU/77696
Subject Headings
Privacy, Right of, National security, Law and legislation, Terrorism, Prevention, Civil rights
Format
Document (PDF)
vestiges of Brown
Title
The vestiges of Brown: an analysis of the placements of African American principals in Florida public schools (2010-2011).
Creator
Nesmith, Leo, College of Education, Department of Educational Leadership and Research Methodology
Abstract/Description
The purpose of this study was to examine and describe the relationship between a school's percentage of African American students enrolled and the placement of an African American principal for all of Florida's K-12 traditional public schools during the academic year 2010-2011. This study also sought to determine if this relationship was moderated by each school's level, size, letter grade, socioeconomic status (FRL), gender of principal, as well as gender and race of the presiding district...
Show moreThe purpose of this study was to examine and describe the relationship between a school's percentage of African American students enrolled and the placement of an African American principal for all of Florida's K-12 traditional public schools during the academic year 2010-2011. This study also sought to determine if this relationship was moderated by each school's level, size, letter grade, socioeconomic status (FRL), gender of principal, as well as gender and race of the presiding district superintendent. Lastly, the relationship between each moderator variable and the placement of African American principals was examined. The ultimate objective was to determine if limited opportunities still widely exist in the placement of African American principals throughout Florida. ... From a legal perspective, although Brown and its progeny of civil rights laws valiantly set out to eliminate race and racism from schools and in the workplace, the findings revealed that race continues to be a factor in determining inequity in principal placements.
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Date Issued
2013
PURL
http://purl.flvc.org/fcla/dt/3362578
Subject Headings
Racism in education, Discrimination in education, Law and legislation, African American educators, Faculty integration, Education, Urban, Political aspects
Format
Document (PDF)