Contextual experience with the practical application of accounting standards is important for independent audit committee members to effectively monitor managers’ financial reporting estimates and the audits of those estimates. Basic knowledge of accounting standards can be acquired by reading public documents and some degree of information regarding firm-specific application of standards can be obtained from public disclosures. However, real-world, contextual experience may best be obtained through performing or monitoring the reporting tasks themselves. This dissertation investigates how a firm’s (focal firm) financial reporting monitoring activities are affected by its audit committee members’ contextual experiences gained through connections, either as managers or audit committee members, with other firms (links or interlocks). I specifically estimate whether contextual experience with significant judgments and estimates, measured as interlocks with firms that likely performed extensive impairment analyses in the prior year (distressed firms), affects the likelihood of focal firm decisions to write off goodwill after controlling for economic indicators of impairment, managerial incentives to misreport, and ability of managers to exercise discretion. I find that the likelihood of write-off is significantly greater for firms with links to distressed firms than firms without links, consistent with audit committee contextual experience influencing financial reporting outcomes. The distressed firm interlock effect is significantly greater when the contextual experience at the linked firm is in the performance of estimates as a manager in contrast to the monitoring of estimates as an audit committee member. However, in a subset of large firms with ExecuComp data, I find that the overall probability of write-off is decreasing across quartiles of managerial incentives to misreport and received interlocks are only marginally significant in the second quartile, indicating that contextual experience may not be an effective monitoring mechanism when managerial incentives to misreport are high. Combined results suggest that contextual experiences obtained through audit committee network associations do affect focal firm financial reporting outcomes and are most influential when the contextual experience is as a manager, rather than a monitor. However, such monitoring mechanisms appear to be primarily imitative and may not be effective deterrents against managerial misreporting at large firms when managerial equity-based incentives are strong. / text

Inaug.-Diss.--Frankfurt am Main. / Vita. Bibliography: p. 5-13.

Previous psychological research on vegetarianism has focused primarily on participants' health and weight concerns, and the process by which people adopt a vegetarian diet. The present studies broaden this research by exploring the differences in the way omnivores and vegetarians perceive animals and people whose diets do or do not include meat. In Study 1, participants reported their willingness to eat a series of animal- and vegetable-sourced foods, as well as their perceptions of the animals’ qualities. In Study 2, participants reported their impressions of a hypothetical student’s character and personality, basing their inferences on a short profile that indicated the student’s dietary choices as either omnivorous or vegetarian. Our findings in Study 1 suggest that the decision to eat or not eat animals is chiefly a function of disgust at the thought of eating them and how often one has seen them for sale in a store, but also affected by such diverse factors as perceptions of their intelligence, capacity for pain and suffering, appearance, and similarity to humans. In Study 2, both omnivores and vegetarians rated the vegetarian student targets as more virtuous and ethical than the omnivorous student targets.

Previous psychological research on vegetarianism has focused primarily on participants' health and weight concerns, and the process by which people adopt a vegetarian diet. The present studies broaden this research by exploring the differences in the way omnivores and vegetarians perceive animals and people whose diets do or do not include meat. In Study 1, participants reported their willingness to eat a series of animal- and vegetable-sourced foods, as well as their perceptions of the animals’ qualities. In Study 2, participants reported their impressions of a hypothetical student’s character and personality, basing their inferences on a short profile that indicated the student’s dietary choices as either omnivorous or vegetarian. Our findings in Study 1 suggest that the decision to eat or not eat animals is chiefly a function of disgust at the thought of eating them and how often one has seen them for sale in a store, but also affected by such diverse factors as perceptions of their intelligence, capacity for pain and suffering, appearance, and similarity to humans. In Study 2, both omnivores and vegetarians rated the vegetarian student targets as more virtuous and ethical than the omnivorous student targets.

Thesis (doctoral)--Universität München.

Thesis (doctoral)--Universiẗat Passau, 2003. / Includes bibliographical references (p. [276]-287).

Thesis (J.C.D.)--Catholic University of America, 1934. / Biographical sketch. Includes bibliographical references (p. 115-118) and index.

This study examines if the media have an impact on the judiciary. A longitudinal dataset of media coverage is related to Supreme Court of India corruption case decisions during the time period 2001-2010. The study investigates two phenomena: media agenda setting on the issue of corruption and its impact on court decisions through priming judges to give harsher sentences and Pre-Trial Publicity (PTP) and its impact on court decisions. In the first level of analysis, agenda setting research on impact of issue salience is extended to the realm of the judiciary, looking at if increased issue salience of corruption has an impact on court decisions. The findings reveal that media coverage prior to a court decision primes judges to give harsher verdicts in corruption cases. For the second phenomena looking at PTP effects on judges, quantitative analysis centered on whether varying amount of PTP matters. The findings were statistically insignificant pointing towards no PTP impact on court decisions. The qualitative case study analysis focused on the tone of PTP coverage and provides an explanation for this result pointing towards neutral PTP. This finding further provides evidence of why PTP coverage does not have an impact on court decisions, since the media do not lobby for particular outcomes in individual corruption cases.

Previous psychological research on vegetarianism has focused primarily on participants' health and weight concerns, and the process by which people adopt a vegetarian diet. The present studies broaden this research by exploring the differences in the way omnivores and vegetarians perceive animals and people whose diets do or do not include meat. In Study 1, participants reported their willingness to eat a series of animal- and vegetable-sourced foods, as well as their perceptions of the animals’ qualities. In Study 2, participants reported their impressions of a hypothetical student’s character and personality, basing their inferences on a short profile that indicated the student’s dietary choices as either omnivorous or vegetarian. Our findings in Study 1 suggest that the decision to eat or not eat animals is chiefly a function of disgust at the thought of eating them and how often one has seen them for sale in a store, but also affected by such diverse factors as perceptions of their intelligence, capacity for pain and suffering, appearance, and similarity to humans. In Study 2, both omnivores and vegetarians rated the vegetarian student targets as more virtuous and ethical than the omnivorous student targets. / Arts, Faculty of / Psychology, Department of / Graduate

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