GASB's Survival Potential: An Agency Theory Perspective

The primary objective of this article is to develop a framework for examining the survival or demise of an accounting standards setting body, with specific emphasis on analyzing the survival potential of the proposed GASB (Government Accounting Standards Board). In meeting this objective, we will first contrast the survival of the Securities and Exchange Commission (SEC) with the demise of the Cost Accounting Standards Board (CASE), based on a framework derived from recent developments in agency theory.
The position taken in this article is neither that of an advocate nor an adversary of the various accounting regulatory bodies discussed. Instead, the authors' intent is to shed light on the complex issues surrounding the potential for survival of such bodies. An improved understanding of these issues should, in turn, permit a more enlightened analysis of the strengths and weaknesses of such bodies.     

Returning to Delinquency: Factors Effecting the Survivorship of Juvenile Shoplifters

This article examines a program designed to provide a family court with a means of lessening the probability that youths on probation for shoplifting will return to criminal behavior. A single staff member within the family court screened possible participants, all of whom were defined as first-time shoplifting offenders and had been assigned to formal or informal probation. Each individual was invited to participate in a four-hour clinic, during which time the realities and possible consequences of shoplifting were explained. If they were able to successfully complete six months of supervised probation, then only the administrative record remained; the conviction itself was expunged. Over a period of nine months, a total of 154 juveniles were invited; however, only 100 actually took part in all facets of the program. A total of 30 clinic attendees and 14 nonparticipants were excluded from the present analysis, owing to missing data, or the fact that at the time of follow-up, they were legally classified as adults. The prior and subsequent court contacts of 110 subjects are reviewed. While less than 3% of either group had subsequent shoplifting arrests, nearly 26% of the program group and 35% of the nonparticipants were rearrested. Factors associated with long-term success and failure are examined. Possible reasons for these observations are discussed, with specific grounding in the shoplifting literature and the concepts of juvenile diversion and “net-widening.”     

A Participant Evaluation of the U.S. Navy Parent Support Program

This study reports on the results of a program evaluation of the U.S. Navy New Parent Support Program (NPSP). NPSP is comprised of two components: center-based parenting classes and home-based visits. Data are presented on: (a) satisfaction with program quality, (b) how well the program met its primary objectives (e.g., helps reduce parenting stress), (c) how well the NPSP met its Reasons for Being (RFBs; e.g., Helps service members concentrate on their job), and (d) program impact on mission-related outcomes (i.e., quality of life (QOL), readiness, and program impact on their decision to remain in the military). Results indicate that parents who take part in both the parenting classes and home-based visits report that the program exceeded their expectations, the program improved their perceptions of their parenting and coping skills, they perceived that the program demonstrated the Navy’s concern for Sailors and their families, and the program enhanced the family’s quality of life. Implications of study findings are discussed.

The place of punishment: Variation in the provision of inmate services staff across the punitive turn

Despite the growing literature on the punitive turn, knowledge of how the experience of American imprisonment varied across time and place remains limited. This article begins to fill that gap, providing a nuanced portrayal of variation in the practices of rehabilitation.

Purpose

To examine how one aspect of the rehabilitative ideal in practice—the provision of staff dedicated to inmate services—varied across time and place over the past 30 years.

Methods

The article presents statistics on the inmate-to-staff ratios for inmate services staff (including teachers, counselors, doctors, etc.) between the years 1979 and 2005 for all 50 U.S. states.

Results

The analyses reveal that while there was a substantial decline in the services staff ratio during the 1990s and 2000s, this shift across time paled in comparison to variation across place. Northeastern prison systems, for example, on average maintained higher inmate services staff ratios in 2005 than Southern states in any year. In addition, results suggest state variation is related to differences in prison crowding, inmates’ racial composition, and political cultures.

Conclusions

The findings suggest the punitive turn was more variegated and partial than is often assumed and highlight the importance of exploring state variation in penal practices.     

Checking the Fact-Checkers in 2008: Predicting Political Ad Scrutiny and Assessing Consistency

Which types of political ads are most likely to draw criticism from fact-checkers? Are fact-checkers consistent in their evaluations of political ads? Examining general election television ads from the 2008 U.S. presidential race, and based upon the evaluations of FactCheck.org, PolitiFact.com, and the Washington Post's Fact Checker, this study demonstrates it was the attack ads from candidates that were most likely to draw scrutiny from the fact-checkers. Most importantly, a high level of agreement between the fact-checkers indicates their success at selecting political claims that can be consistently evaluated. While political advertisers are increasingly using evidence to support their claims, what may be more critical in drawing evaluations from fact-checkers is the verifiability of a claim. The implications of consistent fact-checking on the public, political actors, journalism and democracy are discussed. With the revelation that fact-checking can be consistently practiced, localized efforts at fact-checking need encouragement, particularly as political TV ads increasingly drown out other potential sources of information for the public and increasingly are used in downballot races, local initiatives, referendums and judicial races.     

State environmental regulators: perspectives about trust with their regulatory counterparts

Although numerous studies explore the regulatory enforcement styles of regulators and the regulated community's compliance motivations, existing research does not provide adequate insight into regulatory interactions themselves. We use data from a nationwide survey of more than 1200 state environmental regulators to empirically assess the role of trust in regulatory interactions. We find statistical support of trust in these regulatory interactions and find that trust appears to be a function of cooperative behavior, information sharing, respect, perceptions of motivations, and proactive assistance seeking. These findings could support the increasing calls for a fundamental restructuring of environmental regulation in favor of a next‐generation approach to environmental policy that calls for more collaborative working relationships between regulators and their regulatory counterparts. Copyright © 2014 John Wiley & Sons, Ltd.