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.

The Influence of Spatial Ability on Gender Differences in Mathematics College Entrance Test Scores across Diverse Samples.

Abstract: The relationship between mental rotation ability and gender differences in Scholastic Aptitude Test-Math (SAT-M) across diverse samples was investigated. Talented preadolescents, college students, and high- and low-ability college-bound youths, totaling 760, were administered the Vandenberg Mental Rotation Test. Gender comparisons showed male outperforming female students in both mental rotation and SAT-M for all 3 high-ability groups but not for the low-ability group. For all female samples, mental rotation predicted math aptitude even when SAT-Verbal was entered first into the regression. For male samples, the relationship varied as a function of sample. When mental rotation ability was statistically adjusted for, the significant gender difference in SAT-M was eliminated for the college sample and the high-ability college-bound students. This suggests that spatial ability may be responsible in part for mediating gender differences in math aptitude among these groups.

Boards of directors, ownership, and regulation

Abstract: In this paper we examine whether regulation can be used to substitute for internal monitoring mechanisms (percentage of outside directors, officer and director common stock ownership, and CEO/Chair duality) to control for agency conflicts in a firm. We find that, in general, the percentage of outside directors is negatively related to insider stock ownership, but is not affected by CEO/Chair duality. CEO/Chair duality is, however, less likely when insider stock ownership increases. We find these internal monitoring mechanisms to be significantly less related with regulated firms (banks and utilities). We conclude that to the extent that regulations reduce the impact of managerial decisions on shareholder wealth, effective internal monitoring of managers becomes less important in controlling agency conflicts. 2002 Elsevier Science B.V. All rights reserved.

Auditor Tenure and the Ability to Meet or Beat Earnings Forecasts

Abstract: We examine the relation between auditor tenure and a firm's ability to use discretionary accruals to meet or beat analysts' earnings forecasts. Regulators have long expressed concern over the use of earnings management to attain earnings targets. These concerns are compounded by lingering questions over whether long-term auditor-client relationships impair an auditor's ability to independently stem such practices. The profession counter-argues that mandatory auditor rotation reduces auditors' familiarity with the client and adversely affects audit quality. Consistent with both arguments, we find that firms with both short (two to three years) and long (13-15 years or more) tenure are more likely to report levels of discretionary accruals that allow them to meet or beat earnings forecasts. The results suggest that while regulatory mandates for periodic auditor turnover have negative effects, sustained long term auditor-client relationships may be also detrimental to audit quality. The generalizability of our results may not extend to firms that are not covered by analysts, as these firms do not face the same public pressure to manage earnings in order to meet or beat expectations.

Carbon Nanotube Ballistic Thermal Conductance and Its Limits

Abstract: Calculations of the quantum-mechanical ballistic thermal conductance of single-walled carbon nanotubes, graphene, and graphite are presented, which explain previous experimental results, and directly disprove earlier theoretical calculations. The ballistic thermal conductances are smaller than had been previously thought, whereas the maximum sample lengths in which phonon transport remains ballistic are orders of magnitude larger than previously suggested. Good agreement with previous experiments is obtained, which shows that measured lower bounds to the thermal conductance of multiwalled carbon nanotubes are very close to the upper theoretical bounds for graphite. The bounds shown here draw a line between what is physical and unphysical in any measurements or calculations of carbon nanotube thermal conductance, and constitute a necessary test to their validity.

An Examination of Differences in Ethical Decision-Making Between Canadian Business Students and Accounting Professionals

Abstract: This study investigates the differences in individuals' ethical decision making between Canadian university business students and accounting professionals. We examine the differences in three measures known to be important in the ethical decision-making process: ethical awareness, ethical orientation, and intention to perform questionable acts. We tested for differences in these three measures in eight different questionable actions among three groups: students starting business studies, those in their final year of university, and professional accountants. The measures of awareness capture the extent to which respondents felt that a particular action was unethical according to each of several ethical criteria. We found few differences between the two student groups on these measures, suggesting that their education had minimal effect on raising their awareness of the ethical issues in the vignettes. Indeed, overall, the graduating student's scores were marginally lower than those of the entry-level students. However, the professionals viewed some actions as significantly less ethical than did the graduating students. The measures of ethical orientation capture the weight respondents placed on each of the criteria above in their evaluation of the overall morality of an action. The differences between the three groups were generally small, and were a function of the vignette, consistent with Jones' (1991) model of issue-contingent ethical reasoning. The measures of intention capture the extent to which a respondent perceives that s/he would perform the action. There were significant differences between the groups in three of the eight vignettes, driven by a difference between the professionals and the other two student groups. The awareness measures were strong predictors of intention. We discuss the implications of these findings for professional training and future research.