Signaling Government Financial Reporting Quality to Credit Analysts

The quality of governmental financial reporting and auditing is of continuing concern to oversight bodies and to those interested in the financial accountability of governments. While governments may have operational incentives to improve financial reporting, external incentives depend on external users' ability to distinguish cities with better reporting practices from those with inferior systems. Two methods that cities with better systems may use to distinguish themselves are the GFOA's Certificate of Excellence for Financial Reporting and through the reputation of the audit firm. This article examines whether the degree of reliance that bond raters place on accounting data is influenced by the Certificate and by the type of auditor. In addition, since inadequate fees have been cited as a possible cause of substandard audits, we examine the trend in audit fees for cities for the period 1985–1989. The findings suggest that the use of a Big Eight audit firm does increase the reliance placed on cities' financial statement numbers but there is only weak evidence that the Certificate has a similar effect. In addition we find evidence of a significant decline in audit fees for the period 1985–1989.     

The gender gap in death penalty support: An exploratory study

One of the more enduring observations in the study of death penalty support within the United States is the strong divide between males and females. Men have consistently shown significantly higher levels of support for capital punishment than women. This divide between males and females has appeared in nearly every survey, over time, and across a variety of methodological designs. Using data from the cumulative (1972-2002) data file for the National Opinion Research Center (NORC) General Social Surveys, this study attempted to understand the basis for this gender gap. It examined gender differences in socioeconomic status, gender inequality, gender socialization, religion/religiosity, political ideology, positions on right-to-life and other social issues, fear of crime and victimization experience, experience with the criminal justice system, philosophies of punishment, and attribution styles. The findings revealed that the effect of gender on capital punishment support continued to be robust despite controlling for the effects of all of these explanations.     

An Interdisciplinary Case Management Protocol for Child Resistance or Refusal Dynamics†

High‐conflict parental separation cases associated with child's estrangement or contact refusal take an unusually large amount of court time and generate high emotional costs for parents and children. This paper reports on a study of a research‐based pilot project and protocol, called the Parenting Conflict Resolution (PCR), which is intended to reduce parental conflict, improve interparental communication, and support or restore the parent–child relationship. The protocol was developed at the Superior Court in Quebec City (Canada), and involves single judge case management, and lawyers' commitment to have the child's best interests as their primary consideration and to guide their clients to trust the process. The assigned judge and lawyers have the ongoing involvement of a mandated psychotherapist, taking a family systems approach with the case. The PCR also requires the parents to participate in a psycho‐educational, introspective group program to work on co‐parenting and communication skills. Ongoing communication between the professionals involved in the PCR is required to ensure cohesion and accountability. This pilot project was implemented with 10 high‐conflict families, 6 of which presented with the child's resistance or refusal to see one parent. A qualitative data study was undertaken into the experiences of all the participants. The most salient result is the resumption of parent–child contact in all six contact refusal cases. Discussion highlights key elements to successfully address these cases: (a) interdisciplinary program delivery, (b) systemic understanding of the contact problems, (c) focus on the child's best interest, (d) single judge assigned to the case, (e) lawyers' support of the parents' participation, and (f) psychotherapist reporting to the court.     

The likelihood of social choice violations in rank sum scoring: algorithms and evidence from NCAA cross country running

Recent contributions have used combinatorial algorithms to determine the likelihood of particular social choice violations in rank sum scoring. Given the broad importance of rank sum scoring (e.g., in non-parametric statistical testing, sporting competition, and mathematical competition), it is important to establish the level of ambiguity generated by this aggregation rule. Combinatorial likelihoods are naïve, however, in that they assume each possible outcome sequence for an event to be equally likely. We develop a computational algorithm to extend upon previous combinatorial results as to the likelihood of a violation of transitivity or independence in rank sum scoring. We use a similar computational scoring approach to analyze the empirically-observed likelihood of each such violation across fourteen NCAA Cross Country Championships. Within the data, rank sum scoring fails to specify a robust winning team (i.e., one that also rank sum wins against each possible subset of opponents) in 4 of 14 cases. Overall, we find that empirical likelihoods of social choice violations are consistently (significantly) overestimated by combinatorial expectations. In the NCAA data, we find correlated ability (quality) levels within team (group) and discuss this as a cause of lower empirical likelihoods. Combinatorial analysis proves reliable in predicting the order of empirical likelihoods across violation type and event setting.     

Personal Identity Development in Hispanic Immigrant Adolescents: Links with Positive Psychosocial Functioning,Depressive Symptoms,and Externalizing Problems

The present study was designed to examine trajectories of personal identity coherence and confusion among Hispanic recent-immigrant adolescents, as well as the effects of these trajectories on psychosocial and risk-taking outcomes. Personal identity is extremely important in anchoring young immigrants during a time of acute cultural change. A sample of 302 recently immigrated (5 years or less in the United States at baseline) Hispanic adolescents (M_age?=?14.51 years at baseline; SD?=?0.88 years, range 14–17) from Miami and Los Angeles (47?% girls) completed measures of personal identity coherence and confusion at the first five waves of a six-wave longitudinal study; and reported on positive psychosocial functioning, depressive symptoms, and externalizing problems at baseline and at Time 6. Results indicated that identity coherence increased linearly across time, but that there were no significant changes in confusion over time and no individual differences in confusion trajectories. Higher baseline levels of, and improvements in, coherence predicted higher levels of self-esteem, optimism, and prosocial behavior at the final study timepoint. Higher baseline levels of confusion predicted lower self-esteem, greater depressive symptoms, more aggressive behavior, and more rule breaking at the final study timepoint. These results are discussed in terms of the importance of personal identity for Hispanic immigrant adolescents, and in terms of implications for intervention.     

Torres Strait Governance Structures and the Centenary of Australian Federation: A Missed Opportunity?

In his 1993 Boyer lecture, Getano Lui Jnr called for a change in the status of Torres Strait governance structures within the Australian federation, nominating the centenary of Federation on 1 January 2001 as a possible time for change. In 1996, the Commonwealth Minister for Aboriginal and Torres Strait Islander Affairs initiated a parliamentary committee inquiry into greater autonomy for the people of the Torres Strait, which reported favourably in 1997. This report was not, however, greeted all that favourably by Torres Strait Islanders and it now seems unlikely that any significantly new governance structures for Torres Strait will be in place by the centenary of Federation. This paper attempts to explain why.