Siblings and Delinquent Behavior: An Exploratory Study of a Neglected Family Variable

This exploratory article examines the relation between sibling structure (sex of siblings and birth order) and self-reported delinquency. The processes of contrast and imitation, conceptual notions derived from research on sibling structure and sex roles, are used to guide this exploration. Considerable variation in delinquency by sibling status was identified. There are indications that an interaction effect exists between birth order and sex of siblings relative to rates of delinquency.     

THE IMPACT OF MEGAN'S LAW ON SEX OFFENDER RECIDIVISM: THE MINNESOTA EXPERIENCE*

Although Megan's Law was passed more than 10 years ago, very little is known as to whether it reduces sex offender recidivism significantly. Using a retrospective quasi‐experimental design, we examine whether community notification has a deterrent effect by comparing the recidivism rates of 155 level 3 (“high public risk”) sex offenders released from Minnesota prisons between 1997 and 2002 who were subject to broad notification with two separate control groups who were not. The first control group (referred to as the prenotification group) contained 125 sex offenders released between 1990 and 1996 (the 7 years preceding the implementation of the Community Notification Act) who likely would have been subject to broad community notification had the law been in effect at the time of their release. The second control group (referred to as the non‐notification group) was composed of 155 offenders (37 level 1 and 118 level 2) released between 1997 and 2002 who were not subject to broad community notification. The results from the Cox proportional hazards models reveal that broad community notification significantly reduced the risk of time to a sex reoffense (rearrest, reconviction, and reincarceration) compared with both control groups. The findings were mixed, however, for both non‐sex and general reoffending. Whereas broad community notification significantly reduced the risk of timing to both non‐sex and general recidivism compared with the prenotification group, no such effects were found in the non‐notification group analyses. We discuss the implications of these results and attempt to explain why Megan's Law seems to reduce sex offense recidivism in Minnesota.     

The Professionalization of Public Accounting: A Social Dilemma Perspective

This study uses a social dilemma model of auditing and a model of cooperative regulatory enforcement to provide a framework within which the evolution of self-regulation in the U.S. accounting profession is studied. From a social dilemma perspective, individual public accounting firms are best off, in a single period sense, by providing a low quality audit product, which is defined in terms of the degree of auditor acquiescence to managers' accounting method discretion. However, firms' collective welfare is maximized by high quality auditing. The cooperative regulatory model employed is premised on the existence of a plausible government threat of punishments and invasive regulations, which motivates self-regulation in an industry. We argue that prior to enactment of the securities acts, public accounting firms faced a social dilemma in which there were limited incentives for high quality auditing either voluntarily or through the establishment of self-regulation. The securities acts provided a plausible threat to which the accounting industry responded by implementing self-regulation in order to avoid invasive and costly government regulation. After the emergence of the accounting profession, there occurred a long period of cooperative regulation with the SEC. Management discretion over accounting methods increased during this time period and audit quality correspondingly decreased, suggesting possible inefficient capture of the SEC. Evidence of an evolution towards a tripartite form of regulation appeared in the 1970s when the SEC and public accounting began to be critically reviewed by Congress. From this time to the present, new regulatory threats have motivated a series of self-regulatory responses by public accounting to improve audit quality.     

The organizational cohesion and political access of business: a study of comprehensive associations

Abstract. This article utilizes an internationally comparative data set to examine the potentiality of comprehensive business associations to define and articulate the interests of business as a whole. We argue that the organizational structures of comprehensive associations - the degree to which they integrate diverse interest areas and they compete with one another- are critical to the degree of probable influence gained in a given country. Using data from seven countries - Austria. Canada, the Federal Republic of Germany, Italy, Sweden, Switzerland, and the United Kingdom - a concept of business cohesion is constructed based on these structural properties. Having differentiated among the countries in terms of the cohesion of business associations, we then relate these differences to variations in the participation of associations in the formulation and implementation of public policy.