Accounting plays an essential role in solving the principal-agent problem between managers and shareholders of capital market-oriented companies through the provision of information by the manager. However, this can succeed only if the accounting information is of high quality. In this context, the perceptions of shareholders regarding earnings quality are of particular importance. The present dissertation intends to contribute to a deeper understanding regarding earnings quality from the perspective of shareholders of capital market-oriented companies. In particular, the thesis deals with indicators of shareholders’ perceptions of earnings quality, the influence of the auditor’s independence on these perceptions, and the shareholders’ assessment of the importance of earnings quality in general. Therefore, this dissertation examines market reactions to earnings announcements, measures of earnings quality and the auditor’s independence, as well as shareholders’ voting behavior at annual general meetings. Following the introduction and a theoretical part consisting of two chapters, which deal with the purposes of accounting and auditing as well as the relevance of shareholder voting at the annual general meeting in the context of the principal-agent theory, the dissertation presents three empirical studies. The empirical study presented in chapter 4 investigates auditor ratification votes in a U.S. setting. The study addresses the question of whether the results of auditor ratification votes are informative regarding shareholders’ perceptions of earnings quality. Using a returns-earnings design, the study demonstrates that the results of auditor ratification votes are associated with market reactions to unexpected earnings at the earnings announcement date. Furthermore, there are indications that this association seems to be positively related to higher levels of information asymmetry between managers and shareholders. Thus, there is empirical support for the notion that the results of auditor ratification votes are earnings-related information that might help shareholders to make informed investment decisions. Chapter 5 investigates the relation between the economic importance of the client and perceived earnings quality. In particular, it is examined whether and when shareholders have a negative perception of an auditor’s economic dependence on the client. The results from a Big 4 client sample in the U.S. (fiscal years 2010 through 2014) indicate a negative association between the economic importance of the client and shareholders’ perceptions of earnings quality. The results are interpreted to mean that shareholders are still concerned about auditor independence even ten years after the implementation of the Sarbanes-Oxley Act. Furthermore, the association between the economic importance of the client and shareholders’ perceptions of earnings quality applies predominantly to the subsample of clients that are more likely to be financially distressed. Therefore, the empirical results reveal that shareholders’ perceptions of auditor independence are conditional on the client’s circumstances. The study presented in chapter 6 sheds light on the question of whether earnings quality influences shareholders’ satisfaction with the members of the company’s board. Using data from 1,237 annual general meetings of German listed companies from 2010 through 2015, the study provides evidence that earnings quality – measured by the absolute value of discretionary accruals – is related to shareholders’ satisfaction with the company’s board. Moreover, the findings imply that shareholders predominantly blame the management board for inferior earnings quality. Overall, the evidence that earnings quality positively influences shareholders’ satisfaction emphasizes the relevance of earnings quality. / Die Rechnungslegung spielt durch die Bereitstellung von Informationen eine maßgebliche Rolle bei der Lösung des Prinzipal-Agenten-Problems zwischen Managern und Aktionären kapitalmarktorientierter Unternehmen. Dies kann jedoch nur gelingen, wenn die Rechnungslegungsinformationen eine hohe Qualität aufweisen. Hierbei ist die Wahrnehmung der Aktionäre bezüglich der Rechnungslegungsqualität von besonderer Bedeutung. Vor diesem Hintergrund soll die vorliegende Dissertation zu einem tieferen Verständnis der Sichtweise der Aktionäre in Bezug auf die Rechnungslegungsqualität kapitalmarktorientierter Unternehmen beitragen. Insbesondere stehen Indikatoren für die Wahrnehmungen der Rechnungslegungsqualität, der Einfluss der Unabhängigkeit des Abschlussprüfers auf diese Wahrnehmungen und die Einschätzung der Aktionäre hinsichtlich der Bedeutung der Rechnungslegungsqualität im Fokus. Dabei werden die Kapitalmarktreaktionen auf Gewinnveröffentlichungen, Größen zur Messung der Rechnungslegungsqualität und der Unabhängigkeit des Abschlussprüfers sowie das Abstimmungsverhalten der Aktionäre auf Hauptversammlungen untersucht. Im Anschluss an die Einleitung und einen Theorieteil bestehend aus zwei Kapiteln, welche sich einerseits mit den Zwecken der Rechnungslegung und Abschlussprüfung und andererseits mit der Bedeutung der Abstimmungen der Aktionäre auf der Hauptversammlung im Kontext der Prinzipal-Agenten-Theorie beschäftigen, stellt die Arbeit drei Studien in diesem Themenkomplex vor. Die erste empirische Studie in Kapitel 4 untersucht die Abstimmungsergebnisse der Bestätigung des Abschlussprüfers durch die Aktionäre in den USA. Das Kapitel beschäftigt sich mit der Frage, ob die Abstimmungsergebnisse der Bestätigung des Abschlussprüfers aussagekräftig im Hinblick auf die Wahrnehmungen der Aktionäre bezüglich der Rechnungslegungsqualität sind. Auf Basis einer Ereignisstudie kann gezeigt werden, dass die Abstimmungsergebnisse der Bestätigung des Abschlussprüfers mit den Kapitalmarktreaktionen auf unerwartete Gewinne zum Zeitpunkt der Gewinnveröffentlichungen zusammenhängen. Dementsprechend unterstützt die empirische Evidenz dieser Studie die Annahme, dass die Abstimmungsergebnisse der Bestätigung des Abschlussprüfers rechnungslegungsbezogene Informationen darstellen, welche den Aktionären beim Treffen ihrer Investitionsentscheidungen zu Gute kommen können. Das fünfte Kapitel untersucht, ob und wann Aktionäre die wirtschaftliche Abhängigkeit eines Abschlussprüfers von dem Mandanten als negativ erachten. Die empirische Evidenz einer Untersuchung der Geschäftsjahre 2010 bis 2014 einer Stichprobe amerikanischer Unternehmen deutet auf einen negativen Zusammenhang zwischen der wirtschaftlichen Bedeutung des Mandanten und der Wahrnehmung der Aktionäre hinsichtlich der Rechnungslegungsqualität hin. Die Ergebnisse werden dahingehend interpretiert, dass der Kapitalmarkt auch zehn Jahre nach Einführung des Sarbanes-Oxley Acts weiterhin bezüglich der Unabhängigkeit des Abschlussprüfers besorgt ist. Insbesondere ist der Zusammenhang zwischen der wirtschaftlichen Bedeutung des Mandanten und der wahrgenommenen Rechnungslegungsqualität vor allem für Mandanten zu beobachten, welche sich eher in finanziellen Schwierigkeiten befinden. Die empirischen Ergebnisse zeigen daher, dass die wahrgenommene Unabhängigkeit des Abschlussprüfers von den Eigenschaften des Mandanten abhängen kann. Die in Kapitel 6 vorgestellte Studie beleuchtet die Frage, ob die Rechnungslegungsqualität die Zufriedenheit der Aktionäre mit dem Vorstand und dem Aufsichtsrat eines Unternehmens beeinflusst. Zu diesem Zweck werden die Abstimmungsergebnisse bezüglich der Entlastung des Vorstands und des Aufsichtsrats von 1.237 Hauptversammlungen deutscher börsennotierter Unternehmen aus den Jahren 2010 bis 2015 untersucht. Die empirischen Ergebnisse zeigen, dass die Rechnungslegungsqualität, welche anhand diskretionärer Periodenabgrenzungen gemessen wird, einen positiven Zusammenhang mit der Zufriedenheit der Aktionäre aufweist. Die Ergebnisse implizieren zudem, dass die Aktionäre überwiegend den Vorstand für die Rechnungslegungsqualität verantwortlich machen. Insgesamt unterstreicht die empirische Evidenz die Bedeutung der Rechnungslegungsqualität für die Aktionäre und vermittelt außerdem einen detaillierteren Einblick in die Sichtweise der Aktionäre.

This study examines the impact of Queen Victoria's political and diplomatic power on the marriages of her five daughters. Queen Victoria's influence on her daughters' marriages highlights her enduring behind the scenes power despite some claims to the contrary. Unlike the sons’ marriages, where considerable outside political influences brought to bear, the daughters’ marriages were almost solely influenced by Victoria. Examining the Queen's five daughters offers an alternate view of her motherhood while simultaneously exploring the diverse gender dynamics between her and her daughters.

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Eastern practices have an increasing presence in Western locations of human services, such as mental health, hospitals, non-profits, prisons, K-12 education, among others. This trend includes the university and pedagogies of first year writing. The application of Eastern contemplative practice helps some people in certain circumstances, but its use raises questions. In the university classroom, methods like mindfulness meditation and yoga may offer perspectives that inform pedagogy. But, these interventions often lack concrete applicability to course content, oversimplify theoretical foundation of the original Eastern practices, and seem disparate from, rather than integral to, standard curriculum. My dissertation analyzes how yogic practice is already embedded in the discipline of composition and rhetoric. By resignifying rhetorical scholarship as yogic, I shape a new and amalgamated conception of agency deploying yogic and Western perspectives. I call this yogic agency. By constructing, defining, and unraveling the function of yogic agency in the writing classroom, I extract, analyze, and refigure the yogic philosophy and practice as always and already underlying scholarship of composition and rhetoric. My dissertation integrates yogic and rhetorical perspectives into one. I aim to sharpen and clarify of the role of yoga, as well as other alternative Eastern frameworks, in the Western writing classroom. There is sometimes an assumption that yoga is a pedagogical intervention replacing less effective teaching methods. This operates on the notion that our field is in a position of deficit. Instead, I generate yogic agency to illustrate the feeling of having control of one’s worldview as a means to embody a way of perceiving that one already has everything within in order to become rhetorical agents of one’s own life. I am not presenting a new way of teaching and learning but rather, a pronounced vision of the discipline as yoga surfaces within its theories. / English

This dissertation is an investigation and analysis of the contributions of the human organism to climate change, specifically concerned with its adverse effect on the biosphere. The focus of the analysis rests on three phenomena distinctive to humans participating in globalized economies and modernized societies; the distortions of anthrosupremacy, an uncritical development of technology, and an unhealthy cathexis with economic growth. These are analyzed and identified as stark contributors to the creation, proliferation, and pervasiveness of systems contributing to the decline of the biosphere. These phenomena serve to dissociate humans from the consequences of their actions in systemic ways; thereby thriving by preying on the faults of human agency. Using a biogenic framework to analyze human agency, these faults are identified as problematic to the teleological pursuits of the human organism (i.e., extantcy). An analysis of these phenomena in relationship to the faults in human agency is done to create an awareness of how certain mythologies, technologies, and socioeconomic practices have created enabling constraints that deter a more efficacious and sustainable exercise of human agency. Existing strategies and philosophies that have been promoted to address the issue have failed to account for these enabling constraints and, have therefore, fallen short of creating their desired effect in practical ways. This dissertation concludes that, without altering these enabling constraints to allow for a more efficacious and sustainable exercise of agency, the human species is less likely to persist into the indefinite future.

This article reports on the findings of questionnaires completed by fifty-seven social work students studying at four universities in northern England and the English midlands. The questionnaires surveyed students' views about the extent to which issues of religion and belief had been discussed in practice settings over a twelve-month period. A range of factors are identified that either encourage or discourage them from considering or exploring religion and belief in their work, in relation to the attitudes of colleagues and service users, themselves and their agencies. Their responses suggest that individual perspectives on and experiences of religion together with the informal views of colleagues determine whether and how religion and belief are acknowledged as significant and relevant. Students reported that few agencies promoted any opportunity for staff development and training in respect of this area, perhaps because issues of religion and belief are not considered important or are given less priority amongst other issues and responsibilities.

Yes / In this paper, we respond to academic critiques of resilience that suggest an inherent affinity with neoliberalism and/or the incompatibility of resilience and critical agency. Drawing on the reflections of people who have found ‘resilience’ a helpful conceptual tool that has informed their engagement with a challenging and unsettling context, we suggest that ideas of resilience, solidarity and agency intersect in complex and interesting ways. Following a brief discussion of our methodology, we begin with an overview of how respondents to an online survey and a series of related conversations conceptualise resilience. We go on to explore how these conceptualisations might relate to critical analysis of the status quo, and to engagement with solidarity and agency. We conclude that there is potential to link these concepts, and that thoughtful engagement with this potential, and with the tensions and questions it raises, might make valuable contributions to both theory and practice.

yes / This article explores how the concept of agency in social theory changes when it is conceptualised as a relational rather than an individual phenomenon. I begin with a critique of the structure/agency debate, particularly of how this emerges in the critical realist approach to agency typified by Margaret Archer. It is argued that this approach, and the critical realist version of relational sociology that has grown from it, reifies social relations as a third entity to which agents have a cognitive, reflexive relation, playing down the importance of interaction. This upholds the Western moral and political view of agents as autonomous, independent, and reflexive individuals. Instead of this I consider agency from a different theoretical tradition in relational sociology in which agents are always located in manifold social relations. From this I create an understanding of agents as interactants, ones who are interdependent, vulnerable, intermittently reflexive, possessors of capacities that can only be practiced in joint actions, and capable of sensitive responses to others and to the situations of interaction. Instead of agency resting on the reflexive monitoring of action or the reflexive deliberation on structurally defined choices, agency emerges from our emotional relatedness to others as social relations unfold across time and space.