Expressions of shame in investigative interviews with Australian Aboriginal children

This study inspected a sample of 70 interview transcripts with Australian Aboriginal children to gain a sense of how frequently verbal shame responses were occurring in investigative interviews regarding alleged sexual abuse. Transcripts were examined to determine how children articulated shame, how interviewers reacted to these responses, and how shame related to children's accounts. Examination of frequencies revealed that verbal shame responses occurred in just over one-quarter of the interviews. One-way analyses of variance indicated that children who expressed shame within the interview spoke the same amount as children who did not express shame, however, they required more interviewer prompts before a disclosure was made. Interviews where children expressed shame also included a greater number of interviewer reminders compared to interviews without shame responses. Results emphasize the importance of interviewer awareness of shame, and also point to the value of reassurance, patience, and persistence with non-leading narrative prompting when interviewing children who express shame during discussions of sexual abuse.

Effects of the SEC's XBRL mandate on financial reporting comparability

© 2015 Elsevier Inc. In 2009, the US Securities and Exchange Commission (SEC) made it mandatory for firms to file interactive data using XBRL along with their 10-K and 10-Q reports on EDGAR. There was an initial three-year phase-in period, with the first (last) phase covering the largest (smallest) firms in the US capital markets. We examine the implications of the SEC's XBRL mandate for financial statement comparability. Our results indicate that financial statement comparability declined in the initial years after the mandate. We also find that firms that use more company-specific extension taxonomies (companies are allowed to use their own taxonomies when the standard taxonomy provided by the Financial Accounting Standards Board (FASB) is inadequate) have lower financial statement comparability in the post-mandate years. Finally, we document that the level of discretion involved in measuring particular financial statement line items is related to the post-mandate change in comparability - we find that selling, general and administrative expense (SG&A) comparability declined after the mandate, while depreciation comparability did not change.