The Statement of Auditing Standards 220 (Materiality and the audit, 1995) requires auditors to assess both the quantitative and qualitative aspects of materiality. However, the SAS has not specified the quantitative measurement of materiality. This research assesses the need in the UK for having a specific mathematical guideline in addition to the qualitative aspect of materiality. It evaluates the outcomes of legal cases in both the UK and the US, looks at the accounting statements issued by accounting bodies in other countries on materiality, and responses to the then exposure draft of the SAS 220. Questionnaires were sent in the UK to 1000 auditors (25.6% responded) and 1000 non auditors (26.4% responded), and telephone surveys followed with non respondents and selected individuals. The case studies contained in the questionnaires are materiality impact on losses on discontinuation of a production line, changes in accounting policies, contingent liabilities, and cash defaulcation. Results showed that there are inconsistencies in legal decisions on materiality. Countries having materiality guidelines adopted 10% net profit before tax as the norm. The 10% of net profit before tax is the favourite guideline for materiality from questionnaire respondents and telephone interviewees. Consistency in the results suggest the need for having a standard mathematical measurement of materiality in the UK.

The objective of this study is to address the gap that exists in the literature regarding quantifiable guidelines, benchmarks and consistency of applications. During the research acceptable benchmarks for the calculation or quantification of the elements linked to materiality and audit risk were found. The benchmarks are in compliance with the practices and the requirements of the ISAs and regulations. Models and benchmarks based on literature were used as a basis and modified for application in the auditing environment. The combination of literature, responses from public practitioners and experience based on best practices resulted in the development of a modified risk-based assessment model. The conclusion from the empirical study indicated that there are no defined rules or basis for calculating materiality and audit risk. The inconsistencies in responses indicate that audit firms and developer of key concepts interpret and apply the above-mentioned term different in practice. The interpretations of the relevant ISAs, appear to be conceptually correct as no major non-compliances were identified. Various instances indicated that there is a lack of guidance with regard to the quantification or qualification of benchmarks. The implementation of the Sarbanes-Oxley Act (2002) was an event that leads to the consideration of more conservative benchmarks. The most consistent benchmark that stood the test of time was Discussion paper 6 (1984). The 30 years since the development of these benchmarks indicate that little attention has been given to one of the most complex issues in auditing. Companies within different industries are not generic and exceptions will occur where the auditor needs to apply professional judgment to accommodate the deviations. Further research is required to assist the audit professionals and students in the development of consistent benchmarks to increase the reputation of the profession. The conclusion drawn from this study is that audit materiality and audit risk has a significant impact on the audit process as even the audit report is influenced by proper audit planning and guidelines to support the auditor in audits. / MCom (Accountancy), North-West University, Vaal Triangle Campus, 2013

ABSTRACT THE IMPACT OF MATERIALITY, PERSONALITY TRAITS, AND ETHICAL POSITION ON WHISTLE-BLOWING INTENTIONS By Karl Bryan Menk A dissertation submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy in Business at Virginia Commonwealth University Virginia Commonwealth University, 2011 Dissertation Director: Dr. Benson Wier, Ph.D. Professor of Accounting, School of Business Throughout the previous decade, numerous scandals have been reported through employees engaging in whistle-blowing activities. The importance of whistle-blowing in a corporate environment is encouraged through the protections provided to employees engaging in whistle-blowing activities and has been identified as a significant factor in fraud prevention. Despite the importance of the role of whistle-blowing, employees are often hesitant to report a problem due to potential repercussions and retaliations. This study was motivated by the importance of whistle-blowing actions on businesses and the environment in which businesses operate as well as a desire to better understand the underlying causes of an individual’s decision to engage in whistle-blowing practices. This study examines the impact of personality traits, ethical position, and the materiality of a problem on an individual’s decision to engage in whistle-blowing activities. Participants were asked to evaluate a scenario involving the improper recording of revenues. In the high materiality scenario, the inappropriate revenues represented 10 percent of the annual revenues of the firm. Only 1 percent of the annual revenues were incorrectly reported in the low materiality scenario. The study tested multiple hypotheses using survey data collected from upper level accounting students attending a 4 year university. The results of this study indicate that the ethical position of an individual is the most strongly related to an individual’s intention to engage in whistle-blowing activities. The presence of more pro-social personality traits in the decision maker is also positively related to the decision to whistle-blow but not as significantly as ethical position.

Typically, ephemeral aspects of material culture, such as gestures and sound, are often overlooked in the reconstruction of culture history which is unfortunate since sound-related artefacts offer clues to our understanding of practices and interactions between groups of individuals. With a music archaeological perspective, my research discusses aerophones recovered from the G-752Rj site in the southern portion of the Greater Nicoya archaeological region associated with pre-Columbian Tempisque (500 B.C. to A.D. 300) communities. I examine variation and/or consistency within the production, consumption, and deposition of these instruments to investigate intra-site micro-scale levels of community of practice. I propose an innovative approach at identifying communities of practice by analyzing sound and gestures within an instrument’s construction. / Graduate / 2017-08-08 / 0324 / 0336 / 0986 / katrina.kosyk@mail.mcgill.ca

Thesis advisor: Mary Ann Glynn / My dissertation examines changes in audience sensemaking by the public and media about Apple’s novel product, iPad. My study begins on December 28, 2009, one-month before the introduction of the iPad by Apple and ends with the anniversary of its retail availability on April 2, 2011, shortly after the launch of the second-generation iPad. Using primarily qualitative methods, I analyze archival data including online forums and news articles to understand audience sensemaking as it unfolds. I investigate how sensemaking by the two audiences a) changes over time, b) changes with different types of material interaction with the product, c) incorporates the use of functional and symbolic frames in their public discourse about the iPad, and d) changes based on the public role of the audience. In doing so, I advance explanations as to how meanings about novel products stabilize. More broadly, I elaborate how nascent product categories can emerge by focusing on the cultural-cognitive processes that undergird product classification systems. As a result, I offer novel pathways for product category emergence. / Thesis (PhD) — Boston College, 2016. / Submitted to: Boston College. Carroll School of Management. / Discipline: Management and Organization.

This studio-based project explores a method of working that assigns agency to paint and process within the medium of painting. Underpinning this exploration is the notion that process driven making could potentially pose as a per formative event. Choreographed yet contingent, the practice investigates the relationship between the potentiality inherent within media and the extent to which this is affected by temporal/ external factors in the determining of outcome. A dialogue between the intentional and the contingent is initiated through a systematic approach that involves manipulation of the constituent elements of paint and the implementation of procedure and protocols as a means to activate conditions of possibility. Central to the research concerns are issues surrounding the ability of media to articulate itself, determine its own temporality and of process and content to operate conterminously. The images produced evidence this investigation as both enquiry and consequence.

Introducing sustainability policies in the cement industry involves changing not only production technologies, but the organizational culture of a mature industry that is characterized by huge CO₂ emissions and significant environmental impacts. This research attempts to understand the transition process of the industry and its employees as the process is taking place. The actors involved are strongly influenced by often contradictory forces: On one hand the naturalized market dynamics in the context of the automobile dependent society and widespread networks of highways and other concrete structures, and on the other, the growing concern of preserving resources for future generations as a shared responsibility that raises awareness of the negative environmental impacts of cement production. The fieldwork component of the project was comprised of two complementary parts: First, an ethnographic study of how the abstract goal of becoming sustainable is given meaning as it is implemented in Cemex, one of the largest companies in the cement industry at the global level. Second, an analysis of the audit culture mechanisms present in the production of knowledge among experts involved in designing sustainability assessment mechanisms for infrastructure projects. The latter component took place among experts in the academy and in the Texas Department of Transportation, which represents at the same time a regulating force and a key client of the cement industry. To present the findings, I approach the subject of sustainability as a construction project where cement and sustainability act as boundary objects between multiple communities (Star and Griesemer 1989) at the same time that sustainability is being constructed. I attempt to present the interactions as an institutional ecology with multiple actors and layers of meaning which are interdependent. The work first describes the prevailing landscape of the urban environment pointing to the influence of aesthetic discourses through the course of history from modernism to brutalism and place-making as well as to the prevailing regulatory, geographic and cultural conditions. Here, the landscape is taken as the point of departure where the construction project of sustainability is to take place given that its characteristics allow certain constructions of sustainability while thwarting others. I consider the built environment to be the response to the surrounding conditions that constitute the landscape and to the prevailing preferences of key players. To follow, I describe the main actors who participate in the construction of sustainability including internal and external stakeholders. I take these groups as members of the construction crew of sustainability presenting their interests as they relate to the triple bottom line and to their affiliation to multiple publics (Warner 2002). Next, I turn to the accreditation mechanisms and the dynamics followed by experts and their interlocutors defining the blueprints which the cement industry must follow while sustainability is being constructed within the company and in dialogue with stakeholders. These blueprints are the result of negotiations between experts in industry, government and academy and portray the influence of audit culture, the widespread trust in quantification and the importance of the efficiency paradigm as described by informants. Afterwards, I focus on the construction of sustainability project that takes place within the cement company where multiple avenues are followed to complete the building of sustainability as a material object, combining the blueprints defined by experts as they are translated into concrete demonstrations of sustainability with the subjective interpretations of actors within the material constraints set by concrete and the plasticity of sustainability. While this is the institutional response to comply with sustainability expectations, the final construction of sustainability needs to include the construction of the sustainable subject where individuals incorporate into their mindset sustainability considerations. As the last part of the work, I discuss the emergence of sustainable subjectivities among key participating members of the construction crew of sustainability taken as employees and other stakeholders, presenting the distinct logics followed by individuals while becoming committed to sustainability. Finally, I present the conclusions of this constructive analysis. Foucault’s (Burchell, Gordon, and Miller 1991) concept of governmentality and Strathern’s (Strathern 2000b) analysis of audit culture frame this study, offering a common thread that transforms the need of corporate legitimacy into a process of accountability and transparency that resembles Rose and Miller’s (Rose and Miller 2008) description of the neoliberal rationalities of government. Paradoxically, sustainability as an ideal is transformed into an established system that tends to be mechanical. For this to occur, experts shape the meaning of sustainability and determine the parameters that must be met, creating metrics and certification processes that define a set of procedures that track and evaluate sustainability performance, hence defining what practices are selected by cement companies to demonstrate their sustainability credentials, and how these are implemented. Furthermore, both sustainability and cement are vibrant matters (Bennett 2010) with an agency of their own which introduces further constraints into the construction of sustainability process and influences the pace of change. However, the process of becoming sustainable is far from homogenous since each individual relates to sustainability according to the gamut of personal ethical convictions, affective needs, aesthetic preferences and gender perceptions which vary among many factors, including social class, geographic region, educational level and gender. Hence, it is not suitable for a single definition even when subjected to seemingly objective standards. In addition, in the case of employees, the interaction with different groups of stakeholders raises awareness about particular interests also influencing the meaning making process for each of them. Hence, the making of sustainable subjects not only involves the creation of specific regulatory practices tied to the emergence of a greater concern for social and environmental challenges but also the particular context of the individual. Even in this highly structured environment, the affect/emotion dynamic strongly shapes the interpretation and the weight that sustainability eventually gains. The material expressions of sustainability mediate the process and materialize morality at the same time (Verbeek 2006) given the underlying ethical position that sustainability as an idea conveys. As sustainability is becoming widely adopted and introduced into the conscience of more people, it is also being transformed into a numerical parameter that makes possible the perpetuation of market efficiency parameters. Capitalism is thus legitimated through the meta-narrative of sustainability as the triple bottom line that promises to fulfill the desire of progress for all while not really transforming the life-style and consumption patterns of today. As the concept of the triple bottom line enables sustainability to be adopted by key economic, governmental and NGO actors, it also contributes to the naturalization of market forces and profit oriented priorities making it difficult to re-orient human activities towards more environmentally friendly and socially inclusive models of community organization.

Although the computer is the new technology, extraordinarily at a fast pace it received huge acclaim from every level of our society, since the new medium is offering very different sort of life inside the computer screen which was beyond our imagination few years back. The virtual environment which is offered by the computer mediated communication proposes new sort of relationship with the new technology. The new media assists us to modify some of our ideas about life on earth. For example, physical immediacy is no longer inevitable for friendship. This thesis paper is designed to conduct an analysis on the life of the diasporic Bangladeshi women in a website called addacafe.com. Everyday a number of Bangladeshi women visit that site. This research paper poses some research questions at the beginning. Through the answers of the questions, the diasporic women’s expectations, desires, and on the whole their daily experiences in the virtual site came out.

This inter-disciplinary study explores the role of dress and fashion in the novels of Virginia Woolf, examining them in a chronological sequence. I will show how Woolf’s own concerns with dress are reflected in her work in the development of her Modernist method of writing which employs clothing as particularly apt imagery with which to evoke tensions of surface and depth, and perception and reality. The investigation begins with a summary of previous discussions regarding the historical, social and psychological significance of dress, noting that the role of clothing in fiction is a comparatively under-investigated area. This study makes the nine major novels its primary focus, together with selected short stories, and it draws upon analysis from the fields of costume history, socio-cultural studies and literary criticism to explore and evaluate Woolf’s use of clothes in her fiction. Woolf’s open criticism of the ‘materialist’ writing of Victorian and Edwardian novelists such as Arnold Bennett led her to adopt a more sparing and subtle use of dress as a means of portraying character, drawing not merely upon the visual aspect but also upon the symbolic, sensual and psychological dimensions of wearing a garment, culminating in a phenomenon she described as ‘frock consciousness’. In this acknowledgement of the potential of clothing to influence human consciousness and psychology Woolf simultaneously reflects concerns of her time and anticipates feminist ‘reclaiming’ of fashion and dress as legitimate areas of academic study by late-twentieth-century writers such as Elizabeth Wilson. Clair Hughes writes that “novelists do not send their characters naked into the world, though critics have often acted as though they do.” (6). By placing dress at the centre of a consideration of Woolf’s fiction it opens up these texts to new readings and interpretations, to see them ‘in Woolf’s clothing’.

The objective of this study is to address the gap that exists in the literature regarding quantifiable guidelines, benchmarks and consistency of applications. During the research acceptable benchmarks for the calculation or quantification of the elements linked to materiality and audit risk were found. The benchmarks are in compliance with the practices and the requirements of the ISAs and regulations. Models and benchmarks based on literature were used as a basis and modified for application in the auditing environment. The combination of literature, responses from public practitioners and experience based on best practices resulted in the development of a modified risk-based assessment model. The conclusion from the empirical study indicated that there are no defined rules or basis for calculating materiality and audit risk. The inconsistencies in responses indicate that audit firms and developer of key concepts interpret and apply the above-mentioned term different in practice. The interpretations of the relevant ISAs, appear to be conceptually correct as no major non-compliances were identified. Various instances indicated that there is a lack of guidance with regard to the quantification or qualification of benchmarks. The implementation of the Sarbanes-Oxley Act (2002) was an event that leads to the consideration of more conservative benchmarks. The most consistent benchmark that stood the test of time was Discussion paper 6 (1984). The 30 years since the development of these benchmarks indicate that little attention has been given to one of the most complex issues in auditing. Companies within different industries are not generic and exceptions will occur where the auditor needs to apply professional judgment to accommodate the deviations. Further research is required to assist the audit professionals and students in the development of consistent benchmarks to increase the reputation of the profession. The conclusion drawn from this study is that audit materiality and audit risk has a significant impact on the audit process as even the audit report is influenced by proper audit planning and guidelines to support the auditor in audits. / MCom (Accountancy), North-West University, Vaal Triangle Campus, 2013