LEGAL AND REGULATORY MODEL FOR THE AUDIT PROFESSION： THE UK AND CHINESE MODELS COMPARED

The article discusses whether the UK＇s liberal regulatory model for the audit profession could benefit China as it continues its reform towards a western-inspired liberal market economy. China has already carried out substantial reforms.＂ the disaffiliation programme, audit industry consolidation, and the diffusion of international audit norms. However, substantial deficiencies in the Chinese audit profession remain, and corporate audit continues to lack credibility. Adopting a system modelled on that used in the UK could resolve these issues. However, if China chose to adopt the UK＇s liberal regulatory model, it would not only require economic reform, but also structural reform to its political system. This would include removing conflicts of interest between the audit profession and companies controlled by public authorities; the development of an independent self-regulatory system accountable to the judiciary; corporate democratisation; the development of private enforcement and the introduction of an independent judicial system.     

Intimate Partner Violence and Psychological Health in a Sample of Asian and Caucasian Women: The Roles of Social Support and Coping

This study examined the potential mediating effects of social support and coping strategies on the relationship between intimate partner violence (IPV) and psychological outcomes. A sample of 100 Caucasian women and 61 Asian women were recruited from domestic violence agencies. Structural equation modeling was used to test the proposed model. Analysis of the combined group revealed that there was an indirect effect of the level of violence on psychological outcomes via the mediating variables of perceived social support and passive coping strategies. Ethnic group comparisons, however, indicated differences between Caucasian and Asian women. In the Caucasian group, the level of violence had an indirect effect on psychological outcomes via the mediating variables of perceived social support and passive coping strategies. In contrast, in the Asian group, the direct effect of the level of violence on psychological outcomes was strong and significant, and the mediating roles of these variables were not found. Research implications for practice are delineated. This study was funded by the Institute on Domestic Violence and Sexual Assault (IDVSA) at the University of Texas at Austin.     

Simultaneous Lineups,Sequential Lineups,and Showups: Eyewitness Identification Decisions of Adults and Children

Two experiments were conducted comparing the identification accuracy of children aged 3–15 years (N = 307) and undergraduates (N = 384) using target-present and target-absent simultaneous and sequential lineups and showups. Correct identification rates tended not to vary across either age of subject or identification procedure. However, children show a significant tendency to guess as indicated by their lower rate of correct rejection when the target is absent. The tendency for children to make false positive choices was particularly evident with showups.     

EIGHT KEYS TO PASSING PARENT EDUCATION LEGISLATION

In May 1996, Domestic Relations Education on Children's Issues, House Bill 2063, was signed into law by the governor of Arizona after successfully passing through both houses of the Arizona legislature. This new law made it mandatory for all new divorcing parents and unmarried parents with custody/access disputes to attend a domestic relations parent information program that focused on the needs of their children. This article documents some of the key steps for passage of this type of legislation, with illustrations from Arizona's experience. The process began in November 1994, and it took two legislative sessions before the bill became a law.     

Resources, Rights, and Environmental Regulation

Prior to the Human Rights Act 1998, there were significant expectations that it would promote the development of environmental rights and extend remedies for environmental harm. This has not been the case, but then the expectations were probably always false. The paper points to three reasons why: the retention of a strong model of parliamentary sovereignty; the need to mould human rights principles alongside the common law; the traditional reluctance of the courts to determine questions of utility where questions of resource allocation arise. The paper concludes by reflecting on whether one would hope, in any case, to advance the cause of the environment through the mechanism of the Convention and suggests that there may be reasons to doubt the wisdom of this approach.     

The Ups and Downs of State Budget Process Reform: Experience of Three Decades

From zero-base budgeting to the Government Performance and Results Act, state budgeting systems have been synonymous with budgeting reform for over 30 years. This article examines the trends, both long-term and short-term, which have been identified through analysis of state budgeting office practices. Particular emphasis has been placed on understanding the changes in performance measurement over the period of 1970 to 2000. The findings reveal trends such as changes in the makeup of budget office personnel, a lack of budget offices in moving toward cost accounting, and trends in budget preparation and budget documents. Some budget reforms seem to have plateaued, beginning in the mid-1990s, while other reforms have exhibited "backsliding." It is clear that the states are not all marching in unison in reforming their budget systems. As with earlier phases of this study, the 2000 data raise many questions that will be explored in future research.