Social audit failure: Legal liability of external auditors

In this chapter, we look at the step beyond reporting, to the external audit or assurance function. The role of any audit engagement is to provide a professional opinion on a set of financial or non-financial assertions reported by an organization's management, based on an agreed evaluative framework. Any such opinion is not a guarantee that the underlying report is free from fraud or misstatement. Where an audit opinion on financial statements is incorrect, this is referred to as an audit failure. Specifically, the textbook definition of audit failure has two components: that the financial statements contain a serious error and that the auditor has failed to detect the error due to the auditor's failure during the audit process.

The social supply of cannabis among young people in Australia

Cannabis is the most prolifically used illicit drug in Australia, however, there is a gap in our understanding concerning the social interactions and friendships formed around its supply and use. The authors recruited cannabis users aged between 18 and 30 years throughout Australia, to explore the impact of supply routes on young users and their perceived notions of drug dealing in order to provide valuable insight into the influence that reciprocal relationships have on young people’s access to cannabis. Findings reveal that the supply of cannabis revolves around pre-existing connections and relationships formed through associates known to be able to readily source cannabis. It was found that motivations for proffering cannabis in a shared environment were related more to developing social capital than to generating financial gain. Given this, often those involved in supply do not perceive that they are breaking the law or that they are ‘dealers’. This social supply market appears to be built on trust and social interactions and, as such, presents several challenges to law enforcement. It is suggested that there would be benefit in providing targeted education campaigns to combat social supply dealing among young adults.

Neighbourliness and Australia’s contribution to regional migration strategies for climate displacement in the Pacific

The prospect of widespread displacement in the Pacific as a result of climate change is becoming increasingly likely and it is possible that many will eventually need to relocate to other countries. Regional migration strategies not only offer the potential to minimise the harms of relocation, while acknowledging existing relationships of friendship and regional cooperation. This article examines the use of the language of ‘neighbourliness’ in Australia’s regional climate change strategies and argues that, while it expresses friendship, such language can also be employed to avoid the creation of stronger obligations. The article considers the international doctrine of good neighbourliness and concludes that, while international legal obligations may not yet exist, Australia should nonetheless begin planning for regional migration within the Pacific to allow people to migrate with dignity.

Inconsistency of surrogate measures of alcohol-related accidents in South Australia

Three major changes in drink driving enforcement have occurred in South Australia since 1981. The effect of these changes on a number of surrogate measures of alcohol involvement in accidents were investigated. The surrogates included alcohol involvement of driver fatalities, and combinations of casualty, serious casualty, single vehicle and nighttime accidents. Data from previous studies were also cited. It was found that relationships between surrogate measures were inconsistent, and incompatible with assumptions about drink driving levels and related accidents. It was concluded that until these effects are understood the use of surrogate measures should be treated with caution.

Relationships between daily affect and pro-environmental behavior at work: The moderating role of pro-environmental attitude

Research in organizational psychology has increasingly focused on understanding the determinants of "green" employee behavior. The present study used a daily diary design to investigate relationships between employees' daily affect, pro-environmental attitude, as well as daily task-related pro-environmental behavior (i.e., the extent to which employees complete required work tasks in environmentally friendly ways), and daily proactive pro-environmental behavior (i.e., the extent to which employees show personal initiative when acting in environmentally friendly ways at work). Fifty-six employees working in small businesses completed a baseline survey and two daily surveys over ten workdays. Daily unactivated positive affect and pro-environmental attitude positively predicted daily task-related pro-environmental behavior. In addition, daily activated positive affect positively predicted daily proactive pro-environmental behavior among employees with a less positive pro-environmental attitude but not among employees with a more positive pro-environmental attitude. These findings suggest that fostering pro-environmental attitudes and, to some extent, positive affect among employees could help organizations to promote pro-environmental behavior in the workplace.

Establishing the next generation at work: Leader generativity as a moderator of the relationships between leader age, leader-member exchange, and leadership success

In this study, the authors investigated leader generativity as a moderator of the relationships between leader age, leader-member exchange, and three criteria of leadership success (follower perceptions of leader effectiveness, follower satisfaction with leader, and follower extra effort). Data came from 128 university professors paired with one research assistant each. Results showed positive relationships between leader age and leader generativity, and negative relationships between leader age and follower perceptions of leader effectiveness and follower extra effort. Consistent with expectations based on leadership categorization theory, leader generativity moderated the relationships between leader age and all three criteria of leadership success, such that leaders high in generativity were better able to maintain high levels of leadership success at higher ages than leaders low in generativity. Finally, results of mediated moderation analyses showed that leader-member exchange quality mediated these moderating effects. The findings suggest that, in combination, leader age and the age-related construct of generativity importantly influence leadership processes and outcomes. © 2011 American Psychological Association.

Focus on opportunities as a mediator of the relationships between age, job complexity, and work performance

Focus on opportunities is a cognitive-motivational facet of occupational future time perspective that describes how many new goals, options, and possibilities individuals expect to have in their personal work-related futures. This study examined focus on opportunities as a mediator of the relationships between age and work performance and between job complexity and work performance. In addition, it was expected that job complexity buffers the negative relationship between age and focus on opportunities and weakens the negative indirect effect of age on work performance. Results of mediation, moderation, and moderated mediation analyses with data collected from 168 employees in 41 organizations (mean age = 40.22 years, SD = 10.43, range = 19-64 years) as well as 168 peers providing work performance ratings supported the assumptions. The findings suggest that future studies on the role of age for work design and performance should take employees' focus on opportunities into account.

Remaining time and opportunities at work: Relationships between age, work characteristics, and occupational future time perspective

The authors adapted the concept of future time perspective (FTP) to the work context and examined its relationships with age and work characteristics (job complexity and control). Structural equation modeling of data from 176 employees of various occupations showed that age is negatively related to 2 distinct dimensions of occupational FTP: remaining time and remaining opportunities. Work characteristics (job complexity and control) were positively related to remaining opportunities and moderated the relationship between age and remaining opportunities, such that the relationship became weaker with increasing levels of job complexity and control.

Lernen im Team: Zusammenhänge zwischen Personen- und Teammerkmalen und der Leistung von Multiplikatoren [Learning in teams: Relationships between individual and team characteristics and the performance of multipliers]

The continuous mutual transfer of knowledge and skills within work teams is increasingly important for organizational practice. According to the situational and experience-based approaches of applied learning research, certain individual and social prerequisites have to be met for successful learning in teams. In a field study at an automobile production site, it was investigated which personal characteristics of multipliers and which characteristics of teams are related to the performance of multipliers in 31 teams with 291 coworkers. Using multi-level analyses (HLM), the amount of variance explained by the predictor variables in teaching success of multipliers and learning success of coworkers was examined. Results showed that multipliers' conscientiousness and team cohesion were related to teaching success of multipliers; extraversion and team cohesion were related to the learning success of coworkers. In closing, the scientific and practical implications for the investigation and promotion of work-based learning processes in teams are discussed.

Within-person relationships between daily individual and job characteristics and daily manifestations of career adaptability

Previous research showed that daily manifestations of career adaptability fluctuate within individuals over short periods of time, and predict important daily job and career outcomes. Using a quantitative daily diary study design (N = 156 employees; 591 daily entries), the author investigated daily job characteristics (i.e., daily job demands, daily job autonomy, and daily supervisory career mentoring) and daily individual characteristics (i.e., daily Big Five personality characteristics, daily core self-evaluations, and daily temporal focus) as within-person predictors of daily career adaptability and its four dimensions (concern, control, curiosity, and confidence). Results showed that daily job demands, daily job autonomy, daily conscientiousness, daily openness to experience, as well as daily past and future temporal focus positively predicted daily career adaptability. Differential results emerged for the four career adaptability dimensions. Implications for future research on within-person variability in career adaptability are discussed.

Daily manifestations of career adaptability: Relationships with job and career outcomes

Most research on career adaptability has examined the construct as an individual differences variable and neglected that it may vary within an individual over a short period of time. In two daily diary studies, the author investigated the relationships of career adaptability and its four dimensions (concern, control, curiosity, and confidence) to their daily manifestations as well as daily job and career outcomes. Both Study 1 (N = 53) and Study 2 (N = 234) demonstrated substantial within-person variability in employees' behavioral expressions of career adaptability across five work days. Results further showed that daily career adaptability and daily confidence positively predicted daily task and career performance, as well as daily job and career satisfaction. Daily control positively predicted daily task performance, as well as daily job and career satisfaction. Daily concern positively predicted daily career performance and satisfaction, and daily curiosity positively predicted daily career satisfaction.

Prospective relationships between physical activity and optimism in young and mid-aged women

BACKGROUND: There is growing evidence that regular physical activity (PA) reduces the risk of poor mental health. Less research has focused on the relationship between PA and positive wellbeing. The study aims were to assess the prospective associations between PA and optimism, in both young and mid-aged women. METHODS: 9688 young women (born 1973-1978) completed self-report surveys in 2000 (age 22 to 27), 2003, 2006, and 2009; and 11,226 mid-aged women (born 1946-1951) completed surveys in 2001 (age 50-55) 2004, 2007, and 2010, as part of the Australian Longitudinal Study on Women's Health. Generalized estimating equation models (with 3-year time lag) were used to examine the relationship between PA and optimism in both cohorts. RESULTS: In both cohorts, women reporting higher levels of PA had greater odds of reporting higher optimism over the 9-year period, (young, OR = 5.04, 95% CI: 3.85-6.59; mid-age, OR = 5.77, 95% CI: 4.76-7.00) than women who reported no PA. Odds were attenuated in adjusted models, with depression accounting for a large amount of this attenuation (young, OR = 2.00, 95% CI: 1.57-2.55; mid-age, OR = 1.64 95% CI: 1.38-1.94). CONCLUSIONS: Physical activity can promote optimism in young and mid-aged women over time, even after accounting for the negative effects of other psychosocial indicators such as depression.

Exploring the relationships between design & public libraries through the lens of service design

Design is ubiquitous to the life of contemporary societies and key to their progress, but for some, it is an elitist concept. This thesis investigates the role of public libraries contribution to the general public's understanding of 'Design'. This study compared participants views in the context of State Libraries in two cities: Brisbane and Curitiba. Findings revealed that exploring four new aspects in the Development and Deliver Stages of a service design framework for public libraries can be an effective tool to enhance people's access and experiences of Design, and ultimately, it can contribute to the democratization of design.

Exploring the relationships between design and public libraries through the lens of service design

Design is ubiquitous to the life of contemporary societies and key to their progress, but for some, it is an elitist concept. This thesis investigates the role of public libraries contribution to the general public's understanding of "Design". This study compared participants views in the context of State Libraries in two cities: Brisbane and Curitiba. Findings revealed that exploring four new aspects in the Development and Deliver Stages of a service design framework for public libraries can be an effective tool to enhance people"s access and experiences of Design, and ultimately, it can contribute to the democratisation of design.