Boston College

About: Boston College is a education organization based out in Boston, Massachusetts, United States. It is known for research contribution in the topics: Population & Poison control. The organization has 9749 authors who have published 25406 publications receiving 1105145 citations. The organization is also known as: BC.

Citizen Activity: Who Participates? What Do They Say?.

Abstract: We use responses to a large-scale national survey designed to oversample political activists to investigate the extent to which participant publics are representative of the public as a whole. Building upon the finding that while voters differ from nonvoters in their demographic attributes, their attitudes as measured by responses to survey questions are not distinctive, we consider a variety of political acts beyond voting that citizens can use to multiply their political input and to communicate more precise messages to policymakers. In addition, we consider not only respondents' demographic characteristics and policy attitudes but also their circumstances of economic deprivation and dependence upon government programs. Although activists are representative of the public at large in terms of their attitudes, they differ substantially in their demographic attributes, economic needs, and the government benefits they receive. Furthermore, in terms of the issues that animate participation, groups differentiated along these lines bring very different policy concerns to their activity.

Corporate Governance in the Post Sarbanes-Oxley Era: Auditor Experiences

Abstract: The Sarbanes-Oxley Act significantly expanded the responsibilities of auditors, management, and corporate governance actors such as the audit committee and the board. This interview-based research extends an earlier study by Cohen, Krishnamoorthy, and Wright (2002) conducted in 1999-2000 by examining auditors’ experiences in working with corporate governance actors in the post Sarbanes-Oxley era. Thirty audit managers and partners from three of the Big 4 firms participated in the study. In line with regulatory reforms and a monitoring perspective, auditors indicate that the corporate governance environment has significantly improved in recent years with audit committees that are substantially more active and diligent and possessing greater expertise and power to fulfill their responsibilities. In turn, auditors report relying to a greater extent on corporate governance information in planning and performing the engagement. However, results also suggest that at least some changes in governance may have been more form than substance. For example, of some concern, many auditors indicate that management is still seen as a key driver in determining auditor appointments and terminations. Further, management continues to be seen as a major actor in the corporate governance mosaic. Similar to Gendron and Bedard (2006), our results indicate that in many instances audit committees play a passive role in helping to resolve contentious financial reporting issues with management, with respondents indicating that the auditor and management often try to resolve issues before they come to the attention of the audit committee. Further, the requirements for CEO and CFO certification are reported by auditors to have a positive effect on the integrity of financial reporting. Finally, when relevant, we examine the congruency of the experiences of auditors and audit committee members by comparing our findings to those of Beasley et al. (2009). Our results are largely congruent except auditors indicate management has a major influence over the hiring and termination decisions of the external auditors.

A Closer Look at Preschoolers' Freely Produced Labels for Facial Expressions

Abstract: Children's performance on free labeling of prototypical facial expressions of basic emotions is modest and improves only gradually. In 3 data sets (N = 80, ages 4 or 5 years; N = 160, ages 2 to 5 years; N = 80, ages 3 to 4 years), errors remained even when method factors (poor stimuli, unavailability of an appropriate label, or the difficulty of a production task) were controlled. Children's use of emotion labels increased with age in a systematic order: Happy, angry, and sad emerged early and in that order, were more accessible, and were applied broadly (overgeneralized) but systematically. Scared, surprised, and disgusted emerged later and often in that order, were less accessible, and were applied narrowly.