Search

Objectives: Government officials use criminal records as proxies for past conduct to decide who and how to investigate, arrest, charge, and punish. But those records may be racially biased measures of individual behavior. This paper develops a theoretical definition of bias in criminal records in terms of measurement error. It then seeks to provide empirical estimates of racial bias in official arrest records for a broad swath of offenses. Method: I use official arrest and self-reported crime data from the Pathways to Desistance study to estimate Black-to-white and Hispanic-to-white crime ratios conditional on arrest. I also develop a novel, theory-based empirical test of differential reporting across racial and ethnic groups. Results: Compared to white subjects with the same number of arrests, I estimate that Black subjects committed 53, 30, 23, and 56% fewer property, violent, drug, and DUI offenses, respectively, and that Hispanic subjects committed 19 and 46% fewer drug and DUI offenses. The analysis finds relatively little evidence of differential reporting that would bias my estimates upwards, with the possible exception of drug trafficking offenses. Conclusion: The results provide evidence that Pathways subjects' arrest records are racially biased measures of their past criminal behavior, which could bias decisions of criminal justice officials and risk assessment algorithms that are based on arrest records. [ABSTRACT FROM AUTHOR]

According to the International Public Sector Accounting Standards Board (IPSASB), public sector entities should apply the IPSAS when they fulfill certain criteria, such as the delivery of public services or financing by taxes. Size is currently not a matter for the application of IPSAS and smaller public sector entities have to apply the full suite of IPSAS. Based on an empirical study, this article shows that differential reporting is a suitable approach to overcome the accounting challenges that small- and medium-sized public sector entities (SMPSEs) are facing. The authors explain the potential advantages and disadvantages of differential reporting in the context of SMPSEs' accounting challenges. With the growing number of standards, the requirements of the accrual basis International Public Sector Accounting Standards (IPSAS) have significantly increased in the past 10 to 15 years. Small- and medium-sized public sector entities (SMPSEs) often do not have the necessary capacities and skills to cope with the requirements of the full suite of the accrual basis IPSAS. This article presents a systematic overview of the design of the accounting frameworks for SMPSEs in a number of OECD countries, as well as selected developing/emerging countries, and identifies possible approaches that will be helpful in addressing those challenges. [ABSTRACT FROM AUTHOR]

While public sector entities range in size, influence and complexity, few countries write financial reporting standards specifically to accommodate the particular user needs of smaller or less complex entities. In addition to reducing the benefits to users, this is likely to impose greater costs on preparers. The author argues that the International Public Sector Accounting Standards Board (IPSASB) should address this problem by implementing its proposal for 'IPSAS-lite'. Some structural decisions that IPSASB will need to make are outlined. In its 2021 mid-period work programme review, the International Public Sector Accounting Standards Board (IPSASB) consulted on whether it should begin a project on differential reporting for public sector reporters, citing the need for lower reporting costs for 'less complex public sector entities'. This article analyses options the IPSASB could consider in developing such an 'IPSAS-lite'. It seeks to encourage further research into public sector differential reporting to ensure that an IPSAS-lite includes appropriate financial reporting approaches and guidance for these entities. [ABSTRACT FROM AUTHOR]

Cognitive radio (CR) systems exploit the accurate knowledge of primary traffic statistics to improve the CR performance and reduce the harmful interference on primary network. It is essential for cooperative CRs to operate in an efficient secured manner while estimating the primary statistics. In this paper, a new reporting mechanism for cooperative estimation of primary traffic is proposed to increase the spectrum and energy efficiency. This is achieved by the reduction of the reporting channel overhead from cooperative users to the fusion center. Simulation results show that the proposed scheme reduces significantly the signaling overhead, thus making the system more spectrum and energy efficient. Moreover, the openness of cooperative CR makes it susceptible to data falsification attacks, also known as Byzantine attacks. This attack poses a series of damages on the reliability of the estimation of primary traffic. In this paper, we define the types of malicious coordinated attacks on CRs and analyze the possibility of estimating the primary traffic statistics under these attacks. Moreover, we provide a simple yet effective countermeasure based on the proposed reporting for cooperative estimation. Simulation evaluation shows that the proposed algorithm provides an excellent countermeasure for spectrum sensing data falsification attacks.

While voluntary disclosure theory posits that profit‐oriented companies voluntarily disclose information to increase their market value, this does not explain why a charity would report in accordance with a more comprehensive financial reporting framework than required. Using a unique financial reporting framework choice available in Australia, our study examines factors associated with large charities' choice of a General Purpose Financial Statements (GPFS) reporting framework, which encompasses expansive financial reporting requirements, versus a Special Purpose Financial Statements (SPFS) reporting framework, where management, within limits, effectively chooses that subset of accounting standards applicable to that charity. For those preparing GPFS, we then examine the factors that determine those charities that report in accordance with the complete set of Australian Accounting Standards (Tier 1) versus Reduced Disclosure Requirements (Tier 2). Using manually collected data from 11,471 large‐registered charities for 2014–2016, we find that the economic importance of the charity, its funding sources, and level of indebtedness are significant in explaining charities choosing a more comprehensive financial reporting framework. Further, we find a substantial increase in the proportion of large charities electing to disclose GPFS‐Tier 2 over this three‐year window. The choice of a large audit firm (Big 4 and mid‐tier audit firms) is significantly associated with charities both lodging more comprehensive GPFS, and also reporting GPFS in accordance with the less onerous GPFS‐Tier 2 framework. Our results provide insights into voluntary reporting choices made by charities and inform charities, accounting firms, and regulators of factors influencing charities' choice of financial reporting frameworks. [ABSTRACT FROM AUTHOR]

Since 2010, proprietary companies have had a choice of preparing three types of financial reports that vary in scope. We find that between 2010 and 2015, most proprietary companies in our random sample chose the lowest scope option, with very low quality financial reports. Few adopted the new option provided by AASB 1053 Application of Tiers of Australian Accounting Standards. The characteristics of the firms that adopted each type of report are consistent with the regulator's intention. Our findings should provide a better understanding of how accounting standards impact practice, and should assist regulators to reform private company financial reporting. [ABSTRACT FROM AUTHOR]

Studies have shown that children and parents provide different reports of children’s victimization, with children often reporting more victimization. However, the reason for this differential reporting is unclear. This study explored two types of social biases (emotion recognition and perceived impairment) in parents and children as possible reasons underlying differential reporting. Six- to 10-year-old children and one of their parents were tested in a lab. Testing included subjective measures of parent alexithymic traits, child perceived impairment from victimization, and child- and parent-reported frequency of children’s peer victimization and internalizing and externalizing difficulties. Parents and children also completed an objective measure of emotion recognition. Both types of social bias significantly predicted reports of children’s peer victimization frequency as well as internalizing and externalizing difficulties, as rated by parents and children. Moreover, child perceived impairment bias, rather than parent emotion bias, best predicted differential reporting of peer victimization. Finally, a significant interaction demonstrated that the influence of child perceived impairment bias on differential reporting was most salient in the presence of parent emotion bias. This underscores the importance of expanding interventions for victimized youth to include the restructuring of social biases.

Non-profit (or “not-for-profit”) organisations are faced with specific challenges in their financial reporting when they are required to or chose to apply formal financial reporting standards. The IFRSs or the IFRS for SMEs are meant for business entities and are not specifically developed to be applicable to non-profit organisations. Prior research suggested that the main problems of nonprofit accounting centre on the recognition of assets with no future economic benefits, but with service potential, the recognition of restricted income and the so-called fund accounting. This research analyses the requirements of IFRSs, IFRS for SMEs and the Australian accounting standards for non-profit organisation relating to these aspects. The article then presents the views of South African accounting practitioners who are involved in the financial reporting of non-profit organisations on these issues.

Even though the IFRS for SMEs does provide some relief in respect of the financial reporting burden for non-public entities, there still seems to be a need for an even lower level of financial reporting. In recent years South Africa embarked upon the development of a financial reporting framework for non-public entities and various versions of this so-called micro GAAP have been issued. However, the Accounting Practices Board raised some concerns about the then proposed micro GAAP. This article highlights the South African accounting practitioners’ views from different professional bodies on micro GAAP. They generally believe that micro GAAP will represent fair presentation and that the financial statements prepared under micro GAAP can still be regarded as general purpose financial statements. Furthermore, the majority of accounting practitioners believe that there is a definite need for a third tier of financial reporting in South Africa and indicated their preference of which entities may apply micro GAAP. Legal backing of micro GAAP is also considered appropriate by the practitioners.

To inform strategies to improve the dietary intakes of populations, robust evaluations of interventions are required. This paper is drawn from a workshop held at the International Society of Behavioral Nutrition and Physical Activity 2017 Annual Meeting, and highlights considerations and research priorities relevant to measuring dietary outcomes within intervention studies. Self-reported dietary data are typically relied upon in such studies, and it is recognized that these data are affected by random and systematic error. Additionally, differential error between intervention and comparison groups or pre- and post-intervention can be elicited by the intervention itself, for example, by creating greater awareness of eating or drinking occasions or the desire to appear compliant. Differential reporting can render the results of trials incorrect or inconclusive by leading to biased estimates and reduced statistical power. The development of strategies to address intervention-related biases requires developing a better understanding of the situations and population groups in which interventions are likely to elicit differential reporting and the extent of the bias. Also needed are efforts to expand the feasibility and applications of biomarkers to address intervention-related biases. In the meantime, researchers are encouraged to consider the potential for differential biases in dietary reporting in a given study, to choose tools carefully and take steps to minimize and/or measure factors such as social desirability biases that might contribute to differential reporting, and to consider the implications of differential reporting for study results.

This research focuses on the concept of differential financial reporting. This study, primarily, examines the Australian practice from the past to present and explains how the two-tiers approach which consists of basis of the new framework of the differential financial reporting, was formed in the Australian context. In this regard, this study discusses how the full IFRS with Reduced Disclosure Requirements adopted in Tier 2 was developed and finally proposes a three-tiers approach for the financial reporting in Turkey by taking the Australian practice into account. [ABSTRACT FROM AUTHOR]

For decades, the reporting entity concept has been the foundation of differential reporting in Australia.Those entities classified as 'reporting entities' are, prima facie, required to produce full GAAP-based financial reports while other (non-reporting) entities are generally able to produce less complex and shorter 'special purpose' financial reports. In recent years, the application of the concept, as originally set out in the Statement of Accounting Concepts (SAC) 1 Definition of the Reporting Entity, has been criticized on several grounds--particularly, that it does not yield the reporting outcomes originally intended by regulators. Our analysis of 1,546 companies lodging financial statements with the corporate regulator in Australia (ASIC) shows the principles-based criteria in SAC 1, designed to indicate the existence of a reporting entity, do not systematically explain its application by entities. Our findings are relevant for policy makers, researchers, and regulators concerned with how these choices might be more effectively regulated in future and whether this is best done through principles-based or rules-based approaches. [ABSTRACT FROM AUTHOR]

Studies have shown that children and parents provide different reports of children's victimization, with children often reporting more victimization. However, the reason for this differential reporting is unclear. This study explored two types of social biases (emotion recognition and perceived impairment) in parents and children as possible reasons underlying differential reporting. Six- to 10-year-old children and one of their parents were tested in a lab. Testing included subjective measures of parent alexithymic traits, child perceived impairment from victimization, and child- and parent-reported frequency of children's peer victimization and internalizing and externalizing difficulties. Parents and children also completed an objective measure of emotion recognition. Both types of social bias significantly predicted reports of children's peer victimization frequency as well as internalizing and externalizing difficulties, as rated by parents and children. Moreover, child perceived impairment bias, rather than parent emotion bias, best predicted differential reporting of peer victimization. Finally, a significant interaction demonstrated that the influence of child perceived impairment bias on differential reporting was most salient in the presence of parent emotion bias. This underscores the importance of expanding interventions for victimized youth to include the restructuring of social biases. [ABSTRACT FROM AUTHOR]

Background: Food insecurity is associated with detrimental physical, psychological, behavioral, social, and educational functioning in children and adults. Greater than one-quarter of all Hispanic households in the U.S. are food insecure. Hispanic families in the U.S. comprise 30% of households with food insecurity at the child level, the most severe form of the condition. Methods: Food security discordance was evaluated among 50 Mexican-origin children ages 6-11 and their mothers living in Texas border colonias from March to June 2010. Mothers and children were interviewed separately using promotora-researcher administered Spanish versions of the Household Food Security Survey Module and the Food Security Survey Module for Youth. Cohen's kappa statistic (?) was used to analyze dyadic agreement of food security constructs and level of food security. Results: Eighty percent of mothers reported household food insecurity while 64% of children identified food insecurity at the child level. There was slight inter-rater agreement in food security status (? = 0.13, p = 0.15). Poor agreement was observed on the child hunger construct (? = -0.06, p = 0.66) with fair agreement in children not eating for a full day (? = 0.26, p < 0.01) and relying on low-cost foods (? = 0.23, p = 0.05). Conclusions: Mother and child-reported household and child-level food insecurity among this sample of limited-resource Mexican-origin colonias residents far surpass national estimates. While the level of dyadic agreement was poor, discordance may be attributable to parental buffering, social desirability in responses, and/or the age of children included in the present analysis. Future research should continue to explore how food security is understood from the perspectives and experiences of children and adolescents. [ABSTRACT FROM AUTHOR]

Copyright of Accounting Perspectives is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article provides information on the filing practice of small and medium-sized companies. It contains empirical findings from the analysis of small and medium-sized enterprises or entities (SMEs) in European countries. It aims to research on the costs and benefits of statutory filing requirements and the usefulness of available filing concessions. It is stated that the main objective of allowing SMEs to file abbreviated financial statements is to protect the companies from revealing too much information to their competitors. The article explores more of the research on filing practices.

To inform strategies to improve the dietary intakes of populations, robust evaluations of interventions are required. This paper is drawn from a workshop held at the International Society of Behavioral Nutrition and Physical Activity 2017 Annual Meeting, and highlights considerations and research priorities relevant to measuring dietary outcomes within intervention studies. Self-reported dietary data are typically relied upon in such studies, and it is recognized that these data are affected by random and systematic error. Additionally, differential error between intervention and comparison groups or pre- and post-intervention can be elicited by the intervention itself, for example, by creating greater awareness of eating or drinking occasions or the desire to appear compliant. Differential reporting can render the results of trials incorrect or inconclusive by leading to biased estimates and reduced statistical power. The development of strategies to address intervention-related biases requires developing a better understanding of the situations and population groups in which interventions are likely to elicit differential reporting and the extent of the bias. Also needed are efforts to expand the feasibility and applications of biomarkers to address intervention-related biases. In the meantime, researchers are encouraged to consider the potential for differential biases in dietary reporting in a given study, to choose tools carefully and take steps to minimize and/or measure factors such as social desirability biases that might contribute to differential reporting, and to consider the implications of differential reporting for study results. [ABSTRACT FROM AUTHOR]