Media framing research has examined how news stories are fashioned, and how audiences are affected by the shaping of news stories. Measuring for media frames, though, has varied in its definitions and measurement instruments.The present study applied attribution theory to the study of media framing in order to establish a reliable way to measure for frames of responsibility in The New York Times' coverage of the 2003 invasion of Iraq. A content analysis was conducted to determine what type of attributions the newspaper's sources used in the coverage.The findings suggest that The New York Times' coverage overwhelmingly blamed Iraq for the war and maintained a dominant frame of responsibility. Furthermore, support was found for the assertion that attribution theory applied to media framing research would create a meta-theory approach, thereby creating a consistent way to measure and identify frames of responsibility.Ball State UniversityMuncie, IN 47306 / Department of Journalism

There is no abstract available for this thesis. / Department of Journalism

This dissertation investigates print media reporting on the Jacob Zuma case to establish levels of bias, if any, in reporting such a high profile political case. The study is premised on the concept of social construction of reality where values and preferences could colour the perception of facts. The use of both ethnographic and quantitative content analysis allowed for the systematic investigation of the content of newspaper articles while the use of discourse analysis highlighted the importance of language use in the social construction of reality. Under apartheid the media was critical of government both ideologically and morally. The print media had a liberal democratic ethos and generally defended the underdog. This has been carried over into the democratic dispensation. The implication of the Deputy President of the country and the brother of the Secretary of the Arms Procurement Committee in corruption hit the nerve of the press, hence the vigilant reporting on the case. The media generally painted a picture of Zuma as a corrupt man not fit to be in public office with his implication in corruption being perceived as a threat to the country's democratic ethos. The view was that this undermined democratic principles of equality, justice and accountability. On the contrary COSATU, SACP and the ANCYL mobilised the public in support of Zuma arguing that the charges were instituted by vindictive opponents who wanted to destroy Zuma's political career. The NPA's conduct during the case including its failure to provide Zuma with a final indictment in over a year arguing that it was not prepared to continue with the case thus seeking a postponement - gave credence to the conspiracy theorists. At the end, the NP A conceded the conspiracy theory on the representation made by Zuma following leaked conversations between National Prosecuting Authority (NP A) boss Leonard McCarthy and former National Director of Public Prosecutions, Bulelani Ngcuka. This in essence brought a non-conclusive end to the saga as the allegations and the defence therefore could not be tested in a court of law. / Thesis (M.A.)-University of KwaZulu-Natal, Durban, 2011.

In this essay, I argue that the institution of journalism plays a vital role in informing citizens of a deliberative democratic society, and that to effectively fulfill this role, journalists must report the news objectively. I first examine the historical evolution of objectivity as it pertains to journalism. Then, I elaborate on some of the philosophical concepts that provide the foundation for objectivity. Next, I introduce John Rawls’ idea of public reason, which provides an improved understanding of the role of journalism within a democratic society. I claim from this that journalism must re-envision its role as guardian of the public political forum. Finally, I bring these various discussions together by drawing in the requirements that Stephen Ward lays out in his theory of pragmatic objectivity, and argue that these are necessary to help journalism legitimize its authority to safeguard this forum. In doing so, journalism can ensure both that citizens are objectively informed and that the public forum offers them a sphere in which they can effectively participate in the governance of their democracy.

Aim: Earlier studies have investigated what impact the relationship between the auditor and their clients have on the auditor’s objectivity. There are different opinions about whether a close relationship harms or promote the auditors work. Furthermore there are studies that show what strategies the auditor (and client) tends to use in the negotiation between the two of them. On this basis we have chosen to study if there are any correlation between the nature of the auditor client relationship, the auditor’s negotiation strategy against the client and the auditor’s objectivity. Method: Because of our purpose to study if there is any correlation between the relationship, the negotiation strategies and the auditor´s objectivity we have chosen to implement a quantitative survey. The survey has been edited by earlier studies from Gibbins, McCracken and Salterio (2010), Fontaine (2011) and Bamber and Iyer (2007). The survey has been sent to approved and authorized auditors in Sweden and the collected data has been compiled and analyzed by statistic methods. Result & Conclusions: This study shows that there are a significant correlation between a close relationship, the auditor’s negotiation strategies and the auditor’s objectivity. With a close relationship the auditor tends to use integrative strategies, which also shows to have a negative impact on auditor objectivity. Suggestions for future research: This study shows that the relationship has impact on the auditor to use integrative strategies. On this basis it would be interesting to do a deeper study with focus on integrative strategies and auditor´s objectivity. Contribution of the thesis: This study can be useful for auditors if they want to study the relationship with their clients and the potential impact on objectivity. Key words: Auditor, objectivity, relational, transactional, integrative, distributive / Syfte: Tidigare har studerats huruvida den relation som föreligger mellan revisor och klient har en påverkan på revisorns objektivitet. Det råder skilda åsikter om huruvida en nära relation skadar eller främjar revisionsarbetet. Dessutom finns studier som visar vilka strategier revisor (och klient) tenderar att använda i förhandlingen parterna emellan. Utifrån detta har vi valt att undersöka om det finns samband mellan karaktären hos revisorns klientrelation, revisorns förhandlingsstrategi mot klienten och revisorns objektivitet. Metod: Då vi studerar om det finns något samband mellan karaktären på relationen, de förhandlingsstrategier som används och revisorns objektivitet har vi valt att genomföra en kvantitativ enkätundersökning. Enkäten har utformats utifrån tidigare studier av Gibbins, McCracken och Salterio (2010), Fontaine (2011) och Bamber och Iyer (2007). Enkäten har skickats ut till godkända och auktoriserade revisorer i Sverige och insamlad data har sedan sammanställts och analyserats med hjälp av ett antal statistiska metoder. Resultat & slutsats: Studien visar att det finns ett signifikant samband mellan en nära relation, de förhandlingsstrategier revisorn använder och revisorns objektivitet. En nära relation visar att revisorn tenderar att använda integrativa strategier i förhandlingen med klienten, detta visar sig också ha en negativ effekt på revisorns objektivitet. Förslag till fortsatt forskning: Studien visar att relationen har inverkan på att revisorn väljer integrativa strategier i förhandlingen med klienten. Därför vore det intressant att genomföra en vidare studie med fokus på de integrativa strategierna och revisorns objektivitet. Uppsatsens bidrag: Studien kan vara till nytta för revisorer om de själva vill studera relationen med sina klienter och hur den kan påverka objektiviteten. Nyckelord: Revisor, klient, objektivitet, relationell, transaktionell, integrativ, distributiv.

Background: The audit has not always been as it is today. The first law requiring auditing was legislated in the Companies Act 1895. Many events have taken place in the audit history; among them was the Krueger crash, which affected the auditing profession hard in Sweden. This led to new recommendations and laws that would save the profession. Because of the events in the past, there are many who question the audit profession and discussions have been held regarding the auditor's independence and objectivity. Nov. 1, 2010 abolished the audit requirement for certain companies. Purpose: The purpose of this study is to describe and analyze the role of the auditor - the independence and objectivity, by perusing the number of qualified / unqualified audit reports, before and after removal of the audit requirement. Methodology: To answer the study's purpose, a quantitative study was conducted in which 400 annual reports from Stockholm and 200 annual reports outside of Stockholm, has been selected to be examined, to see how the number of qualified / unqualified audit reports has changed during the years 2008-2011. Theoretical Framework: The theories that have been applied in the study are the auditor's role, Independence & Objectivity and Profession. Framework: To complement the theoretical framework the audit significance, audit procedure, audit report and previous studies have been applied. Empirism: The data collected for this study is illustrated in diagrams showing that 2010 was a defining year where most unqualified audit reports were reported, while the remaining years showed non or few unqualified audit reports. Conclusion: Based on the empirical evidence presented, auditor's independence and objectivity has been questioned. Clear indications that the audit requirement has influenced the audit profession is illustrated in the diagrams from empirical data, however, it is too early to say if it has a positive or negative impact on profession.

This thesis is a series of four articles examining the interface of public relations and journalism and how this affects the information the public receives as news. The central research question it aims to answer is: 'How can the public guard against manipulation of opinion?' The articles are accompanied by an exegesis which explains the research process and the role of important sources in the project. The research draws on relevant literature as well as interviews with people involved in public relations, journalism and academia.The first article Public Relations & Democratic Society looks at the various definitions of public relations and examines the debate over whether PR operates in the public interest. Article two, The Production of News, discusses the interface of public relations and journalism and also deals with the economic considerations affecting mass media outlets. PR Under the Spotlight in New Zealand, the third article, is a case study of a public relations campaign mounted by state-owned logging company Timberlands West Coast Ltd. The final article Navigating the Information Environment examines the current state of the interface between PR and journalism in New Zealand and sets out suggestions for how members of the public can avoid being manipulated.The research found that in order to prevent manipulation it is up to members of the public to actively seek truth and not uncritically accept information received through the media. Due to the work of the public relations industry and the media there are many ways in which information can be filtered and massaged and it is knowledge of these processes that puts the public in the best position to see reality.

Thesis (M.A.)--Miami University, Dept. of Communication, 2006. / Title from first page of PDF document. Includes bibliographical references (p. 59-63).

Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate within the organization. A relationship that also affects auditors objectivity and independence. This thesis aims to investigate how the ethical climate influence auditors choice of relationship to their clients, by choosing a relational and close relationship or a transactional and distanced relationship. And if the client approach have an effect on the auditors objectivity. Method: A survey was conducted among 232 certified accountants in Sweden. The questionnaire consisted of measuring instruments that measured accounting firms ethical climate, client relationship and client identification. The result was analysed with well established statistical methods. Result and conclusions: The result of the thesis showed that a weak ethical climate is associated with a stronger relationship orientation of the client relationship. The result showed that a stronger relationship orientation to their clients have a negative impact on auditor objectivity. The conclusion of the thesis is that the ethical climate affects the auditors relationship to their clients, a relationship that also has an negative impact on their objectivity. Suggestions for future research: Considering that the thesis only examines the ethical climates impact it can be of interest to investigate other underlying factors that affects auditors relationship approach and objectivity. Contribution of the thesis: The present study leave unique contribution to two research fields. The first is the demonstration of a relationship between ethical climate in audit firms and auditors' objectivity. Prior to this study, there is no study that used systematic measurement instruments in investigating the connection between ethical climate and the auditors' objectivity. The second is the demonstration of a relationship between ethical climate and the auditors' choice of approach to his clients. / Syfte: Revisorernas objektivitet är en självklar del i revisionsyrket, men i dagens samhälle så råder det tvivel och tveksamheter om att detta verkligen uppfylls p.g.a. de många företagsskandaler som har uppdagats under senare år. Många forskare menar att revisorernas handlingar och beteenden har ett samband med det etiska klimatet som råder inom organisationen vilket i sin tur påverkar revisorernas objektivitet. Denna studie ska undersöka om det etiska klimatet inom revisionsbolaget påverkar revisorns val av förhållningssätt till klienten, genom att antigen välja ett relationsinriktat eller transaktionellt förhållningssätt. Vi vill även undersöka om valet av förhållningssätt till klienten påverkar revisorns objektivitet. Metod: Data insamlades med en enkät från 232 revisorer i Sverige. Enkäten innehöll mätinstrument för mätning av revisionsfirmors etiska klimat, klientrelation och klientidentifikation. Resultatet analyserades med väletablerade statistiska metoder. Resultat och slutsats: Resultatet av studien visade att ett svagt etiskt klimat är förenat med en starkare relationsorientering av klientrelationen. Resultatet visade även att en starkare relationsorientering till sina klienter har en negativ påverkan på revisorernas objektivitet. Slutsatsen av studien är att det etiska klimatet påverkar valet av revisorns förhållningssätt till klienten, ett val som i sin tur kan ha en negativ påverkan på objektiviten. Förslag till fortsatt forskning:  Då denna studie endast tar upp det etiska klimatets påverkan så kan det vara intressant att undersöka andra bakomliggande faktorer som kan ha en påverkan på revisorernas val av förhållningssätt och deras objektivitet. Studiens bidrag: Föreliggande studie lämnar unika bidrag till två forskningsområden. Det första är påvisandet av en relation mellan etiskt klimat i revisionsfirmor och revisorers objektivitet. Före denna studie finns ingen undersökning som använt ett systematiskt mätinstrument vid undersökning av samband mellan etiskt klimat och revisorers objektivitet. Det andra är påvisandet av en relation mellan det etiska klimatet och revisorernas val av förhållningssätt till sina klienter.

Aim: Auditor objectivity in the auditing process is an important part of the IASB and FASB framework as well as in the SOX act. It is unclear whether auditor’s self-efficacy through selection of negotiation strategy affect the auditor’s objectivity. The purpose of the study is to improve the understanding of what impacts auditor objectivity and as a result show new strategies on how to increase it. Method: Deductive approach with a literature review as secondary data and a web-based questionnaire carried out among 3,264 Swedish auditors as primary data. Analysis was done with partial least squares structural equation modeling (PLS-SEM) and reported in the SmartPLS and SPSS software. Result & Conclusions: Prior negative negotiation experiences have a detrimental effect on both distributive and integrative negotiation self-efficacy. Distributive negotiation self-efficacy and auditing self-efficacy increase objectivity mainly through the mediation of contending strategy. No relationship between integrative negotiation self-efficacy and negotiation strategy or auditor objectivity was found, possibly due to weak theoretical constructs. No causal claims are posed on these relations. Bandura’s four main sources of influence on self-efficacy can be considered as guides on how to shield the auditor from the detrimental effect of failures and build up self-efficacy to perform better in negotiation. Suggestions for future research: Develop stronger constructs for PNE, ISE and expanding-the-agenda-of-issues strategy. Using multiple imputation instead of mean replacement for missing data is highly recommended. Gather at least 400 responses in order to gain stronger statistical power. Introduce a prior auditing experiences construct for ASE to raise awareness of potential differences in how prior experiences affect DSE, ISE and ASE. Contribution of the thesis: This paper uniquely contributes to the literature on factors influencing auditor objectivity. Its main use to auditors, accounting legislators, researchers etc. at the moment is to add to the discussion about objectivity.