Audit pricing, reporting quality, and auditor switches in the post -SOX period

The Sarbanes-Oxley Act represents an important watershed event in the history and regulation of the accounting profession. In this dissertation, I develop arguments as to why we can expect differences in auditor behavior before and after SOX and empirically test if indeed there were differences in auditor behavior before and after SOX. My dissertation consists of three essays. For the three essays, I investigate issues related to auditor independence, audit pricing, the impact of auditor changes in the post-SOX period. The motivation for the first part of my research comes from the SEC's assertions that there are differences between types of non-audit services in terms of their potential to adversely impact auditor independence. The first part of my dissertation empirically validates the SEC's assertions that auditors would be more conservative in those instances where the tax and other non-audit services fee ratios are high but not when the audit-related fee ratio is high. The second part of my study examines if auditors are less likely to "low ball" their audit fees in the period after SOX than in the period preceding SOX. Legislators, regulators, and the media have expressed concerns that auditors "low ball" the fees for initial year audits and that such low-balling can lead to reduced audit quality. I find that there is significant initial year audit fee discount in pre-SOX period and but the fee discount does not hold in post-SOX periods. The third part of my dissertation examines the association between auditor switches and auditor conservatism. I find that a large portion of Big 4 clients switch to non-Big 4 auditors and there is no significant evidence indicating that successor auditors are more conservative in the post-SOX period.

Transformational learning-environments in the post-secondary classroom: through the experience of indigenous women

This study investigated the physical, mental, emotional, and spiritual aspects of transformational learning, including the elements, attributes, factors, and catalysis of the transformational learning environment, as Indigenous women experienced them in the Indigenous Studies 3040H: The Meaning of Work in the Contemporary World (INDG 3040H) course at Trent University. Using a holistic model developed in connection with the Medicine Wheel an Indigenous epistemology is integrated into the study. Qualitative interviews were conducted with eight Indigenous women. The data collected from the interviews indicated that for Indigenous women, the transformational learning environment of the post-secondary classroom is heavily connected to the relationship students develop with themselves, their peers, and the faculty member alongside the content of the course.

"Living So Far From Words" : Intertextuality, Trauma and the Post-Shoah World of Medbh McGuckian’s Blaris Moor

Peer reviewed

Még egyszer a "rendszerparadigmáról". Tisztázás és kiegészítések a posztszocialista régió tapasztalatainak fényében = About the system paradigm once again: Clarification and additions in the light of experiences in the post-socialist region

A paradigma kifejezést Thomas Kuhn honosította meg a tudományfilozófiában: így nevezte el azt a sajátos szemléletmódot, ahogyan egy kutatási irányzat rátekint vizsgálata tárgyára. Azonos paradigmát használó kutatók hasonló kérdésekre keresik a választ, hasonló módszereket és fogalmakat alkalmaznak. A szerző 1999-ben publikált cikkében vezette be a "rendszerparadigma" kifejezést, amely a társadalomban működő rendszereket helyezi a vizsgálat középpontjába. A tanulmány a posztszocialista átalakulás során szerzett tapasztalatok alapján fejleszti tovább a korábbi cikkben kifejtett elméleti gondolatokat. Az első rész a szocialista és a kapitalista rendszert hasonlítja össze; leírja fő jellemzőiket, majd megállapítja, hogy Észak-Korea és Kuba kivételével az egykori szocialista országokban meghonosodott a kapitalista rendszer. A második rész a politikai-kormányzati formák szerint tipologizálja a kapitalizmus változatait. Három markáns típust különböztet meg: a demokráciát, az autokráciát és a diktatúrát. Huntington a demokratizálás harmadik hullámáról írt. A tanulmány arra a következtetésre jut, hogy ez a hullám elapadt, a 47 posztszocialista ország lakosságának mindössze egytizede él demokráciában, a többiben autokrácia vagy diktatúra uralkodik. A harmadik rész Magyarországra alkalmazza a kialakított fogalmi és elemzési apparátust: itt kapitalizmus van, a politikai-kormányzati forma autokrácia - lényeges közös jellemzők mutathatók ki más kapitalista országokkal, illetve más autokráciákkal. Ez összefér azzal a felismeréssel, hogy egyes - nem alapvető jelentőségű - vonások egyediek, "hungarikumok", különböznek minden más ország tulajdonságaitól. _____ The expression paradigm, introduced into the philosophy of science by Thomas Kuhn for the way a research trend views the subject examined, denotes a case where researchers pursue similar questions by similar methods with similar concepts. The author introduced the expression system paradigm" in a 1999 article centred on the systems operating in society. This paper takes those theoretical ideas further, based on experience in the post-socialist transformation. The first part compares the socialist and capitalist systems and their main features, establishing that all former socialist countries but North Korea and Cuba have embraced the capitalist system. The second adds a typology of the varieties of capitalism by politico-governmental form, marking three types: democracy, autocracy and dictatorship. Huntington writes of a third wave of democratization, which this study concludes has ceased. Democracy reigns in only 10 per cent of the 47 post-socialist countries, autocracy or dictatorship in the others. The third part applies this conceptual and analytical framework to Hungary, where capitalism prevails, with autocracy as its politico-governmental form. It shows strongly similar features to other capitalist countries and other autocracies. This is compatible with recognizing that some features of less than fundamental importance are specific to Hungary and differ from those elsewhere.

Political parties and trade unions in the post-communist Poland:class politics that have never a chance to happen

Trade unions in Poland have not built the stable and long-term relations with political parties as are observed in Western democracies. By analysing the historical and symbolic background of the transformation to a democratic civil society and free market economy, political preferences of working class, trade union membership rates, and public opinion polls, we argue that, in case of Poland, the initial links between political parties and trade unions weakened over time. Polish trade unions never had a chance to become a long-term intermediary between society and political parties, making the Polish case study a double exception from the traditional models.

Curating in the post-industrial landscape case study: Ambika P3

An analysis of curating in the post-industrial landscape using the venue of Ambika P3, University of Westminster as a case study.

Filming the Post-Fordist Worker: From Industrial Hollywood to Digital Biopolitics

Article co-authored with Dr Halligan on post-fordist work in cinema from Hollywood and 1980s films like Secret of my Success to Boss of it All and The Social Network. This article argues that new approaches to film and post-fordist work are needed and draws upon the post-autonomist thought of Hardt, Negri, Lazzarato and Virno.

The crowded magnetosphere of the post-common-envelope binary QS Virginis

We present high-speed photometry and high-resolution spectroscopy of the eclipsing post-common-envelope binary QS Virginis (QS Vir). Our Ultraviolet and Visual Echelle Spectrograph (UVES) spectra span multiple orbits over more than a year and reveal the presence of several large prominences passing in front of both the M star and its white dwarf companion, allowing us to triangulate their positions. Despite showing small variations on a time-scale of days, they persist for more than a year and may last decades. One large prominence extends almost three stellar radii from the M star. Roche tomography reveals that the M star is heavily spotted and that these spots are long-lived and in relatively fixed locations, preferentially found on the hemisphere facing the white dwarf. We also determine precise binary and physical parameters for the system. We find that the 14 220 ± 350 K white dwarf is relatively massive, 0.782 ± 0.013 M⊙, and has a radius of 0.010 68 ± 0.000 07 R⊙, consistent with evolutionary models. The tidally distorted M star has a mass of 0.382 ± 0.006 M⊙ and a radius of 0.381 ± 0.003 R⊙, also consistent with evolutionary models. We find that the magnesium absorption line from the white dwarf is broader than expected. This could be due to rotation (implying a spin period of only ˜700 s), or due to a weak (˜100 kG) magnetic field, we favour the latter interpretation. Since the M star's radius is still within its Roche lobe and there is no evidence that it is overinflated, we conclude that QS Vir is most likely a pre-cataclysmic binary just about to become semidetached.

I Must Do the Post - Using Poetry for Raising Dementia Awareness

This paper reviews the use of a poem written by a care assistant as part of a dementia awareness course. the author of the poem went on to use the poem to help staff within the care home gain an insight and to promote reflection and discussion about caring for the person living with dementia as part of a training programme. an evaluation of its use was a also undertaken and staff reported that this poem was thought provoking, insightful and had helped them to reflect on how they work with people living with dementia.

5th Annual proceedings of the Post Graduate Research Seminar series no 5: Academic year 1995-1996

Abstract not available

6th Annual Proceedings of the Post Graduate Research Seminar Series: Academic Year 1996-1997

Abstract not available

From "Rational Utopia" to "Will-to-Utopia". On the "Post-modern" Turn in the Recent Work of Agnes Heller

Agnes Heller recently described her position as 'postmodernist', suggesting a move from a political radical to a politically liberal or 'neoconservative' position. The aim of this paper is to assess the degree to which Heller can still be regarded as a radical political thinker through an evaluation of her work on autonomy, democracy and contingency all of which remain key concepts in her thinking about the political. We find in each case that whilst many of the motifs of her critical Marxist period recur in her recent work, they are losing their oppositional or 'negative' character in the sense that making these motifs operational would require changes to the structure or functioning of liberal-capitalism. Whils remaining in some sense a radical thinker Heller has moved from the advocacy of a 'rational utopia' to a form of theorising which I describe as 'will-to-utopia': radical at the surface yet conservative at the core.

Impact of Routine Fractional Flow Reserve Evaluation During Coronary Angiography on Management Strategy and Clinical Outcome: One-Year Results of the POST-IT.

Penetration of fractional flow reserve (FFR) in clinical practice varies extensively, and the applicability of results from randomized trials is understudied. We describe the extent to which the information gained from routine FFR affects patient management strategy and clinical outcome. METHODS AND RESULTS: Nonselected patients undergoing coronary angiography, in which at least 1 lesion was interrogated by FFR, were prospectively enrolled in a multicenter registry. FFR-driven change in management strategy (medical therapy, revascularization, or additional stress imaging) was assessed per-lesion and per-patient, and the agreement between final and initial strategies was recorded. Cardiovascular death, myocardial infarction, or unplanned revascularization (MACE) at 1 year was recorded. A total of 1293 lesions were evaluated in 918 patients (mean FFR, 0.81±0.1). Management plan changed in 406 patients (44.2%) and 584 lesions (45.2%). One-year MACE was 6.9%; patients in whom all lesions were deferred had a lower MACE rate (5.3%) than those with at least 1 lesion revascularized (7.3%) or left untreated despite FFR≤0.80 (13.6%; log-rank P=0.014). At the lesion level, deferral of those with an FFR≤0.80 was associated with a 3.1-fold increase in the hazard of cardiovascular death/myocardial infarction/target lesion revascularization (P=0.012). Independent predictors of target lesion revascularization in the deferred lesions were proximal location of the lesion, B2/C type and FFR. CONCLUSIONS: Routine FFR assessment of coronary lesions safely changes management strategy in almost half of the cases. Also, it accurately identifies patients and lesions with a low likelihood of events, in which revascularization can be safely deferred, as opposed to those at high risk when ischemic lesions are left untreated, thus confirming results from randomized trials.