Research and trends in governmetal accounting and reporting

Budgeting is a form of financial reporting using accounting information. This paper reviews current research and trends in governmental accounting and reporting for state and local governments in the United States. In the first section, the contributions of the Governmental Accounting Standards Board are reviewed, including the conceptual framework now guiding the evolution of accounting standards. Also reviewed are developments that are expected to have a significant impact on budgeting in the future, including service efforts and accomplishments reporting, financial condition, and budget reporting. The second section reviews accounting research in four distinct areas: capital markets; financial reporting; behavioral experiments; and, public choice. The future of governmental accounting and reporting will reflect changes in the standards of practice and the use of theory to direct research.     

The Reliability of Lie Detection Performance

We examined whether individuals’ ability to detect deception remained stable over time. In two sessions, held one week apart, university students viewed video clips of individuals and attempted to differentiate between the lie-tellers and truth-tellers. Overall, participants had difficulty detecting all types of deception. When viewing children answering yes–no questions about a transgression (Experiments 1 and 5), participants’ performance was highly reliable. However, rating adults who provided truthful or fabricated accounts did not produce a significant alternate forms correlation (Experiment 2). This lack of reliability was not due to the types of deceivers (i.e., children versus adults) or interviews (i.e., closed-ended questions versus extended accounts) (Experiment 3). Finally, the type of deceptive scenario (naturalistic vs. experimentally-manipulated) could not account for differences in reliability (Experiment 4). Theoretical and legal implications are discussed.     

Trust,regulation, and redistribution why some governments overregulate and under-redistribute

For many social scientists, government intervention is linked to low levels of social trust and corruption, while others associate it with high trust and low corruption. We aim to reconcile these contrasting views by distinguishing the opposing effects of trust on two alternative types of government intervention: regulation and redistribution. We argue that distrusting individuals demand more governmental regulation (H1) but less government redistribution (H2), and this could be one of the mechanisms explaining why countries with low levels of trust tend to both overregulate and under-redistribute. And the effects of trust on policy preferences are conditional on the quality of institutions. The higher the level of quality of government in a particular region, the more high-trusting individuals will like government redistribution and dislike government regulation that restricts the operations of free markets (H3). We test these hypotheses with data from the latest round of the European Quality of Government Index (EQI) survey, which covers 77,000 individuals from 185 regions of 21 EU member states.     

Examining the effects of paper type, pen type, writing pressure and angle of intersection on white and dark dominance in ESDA impressions of sequenced strokes--an application of the likelihood ratio

Questioned document casework can occasionally involve the sequencing of impressions. Although some conclusions can be drawn from looking at ESDA traces of intersections there is currently no way of assessing the strength of the observations made in any given case. Using a range of paper and pen types this work examines points of intersection and evaluates the results statistically in order judge the value of the results obtained.     

Social Orientation: Problem Behavior and Motivations Toward Interpersonal Problem Solving Among High Risk Adolescents

A model of problematic adolescent behavior that expands current theories of social skill deficits in delinquent behavior to consider both social skills and orientation toward the use of adaptive skills was examined in an ethnically and socioeconomically diverse sample of 113 male and female adolescents. Adolescents were selected on the basis of moderate to serious risk for difficulties in social adaptation in order to focus on the population of youth most likely to be targeted by prevention efforts. Structural equation modeling was used to examine cross-sectional data using multiple informants (adolescents, peers, and parents) and multiple methods (performance test and self-report). Adolescent social orientation, as reflected in perceived problem solving effectiveness, identification with adult prosocial values, and self-efficacy expectations, exhibited a direct association to delinquent behavior and an indirect association to drug involvement mediated by demonstrated success in using problem solving skills. Results suggest that the utility of social skill theories of adolescent problem behaviors for informing preventive and remedial interventions can be enhanced by expanding them to consider adolescents' orientation toward using the skills they may already possess.     

Local media tone,economic conditions,and the evaluation of US governors

Connections between media coverage, economic conditions, and performance evaluations of political leaders have seldom been explored in specific local media markets, due to the challenges of measuring media tone and content for a large number of media outlets or markets. In this paper, we develop a measure of media tone by comparing the economic evaluations of local media consumers and national media consumers within the same media market. We then use this measure to evaluate the relationship between media tone and objective economic conditions. We find that positive media tone increases the probability that individuals will approve of the governor’s performance in office, and that tone also attenuates the negative relationship between unemployment and gubernatorial approval.