Opportunities for financial reporting fraud arise because of information asymmetries—often labeled “lack of transparency”—between top managers and their diverse shareholders. We evaluate the relative contributions of information asymmetries arising from industry-level and firm-level complexities to the likelihood of top managers committing financial reporting fraud. Using a sample of 453 matched pairs of firms that have and have not been identified as having committed financial reporting fraud, we found that information asymmetries arising from industry- and firm-level complexities increase the likelihood of financial fraud. Moreover, more CEO stock options increase the likelihood of fraud when industry complexity is high, while aggressive monitoring by the audit committee reduces the likelihood of reporting fraud when firm-level complexity is high.
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Business and Management INK puts the spotlight on research published in our more than 100 management and business journals. We feature an inside view of the research that’s being published in top-tier SAGE journals by the authors themselves.
Co-authors Birgitte Wraae and Nicolai Nybye reflect on the inspiration behind their research article, “Learning to Be “Me,” “the Team,” and “the Company” Through Entrepreneurial Extracurricular Activities: An Ethnographic Approach,” published in Entrepreneurship Education and Pedagogy.
By actively collaborating with industry, developing interdisciplinary programs and investing in hands-on learning opportunities, business schools can equip graduates with the specific skills and experiences that employers are seeking.
In this article, co-authors Maria Petrescu, John T. Gironda, Anjala S. Krishen, Adina Dudau, J. Ricky Fergurson, Steven A. Stewart, Philip Kitchen, and Monica Fine reflect on the inspiration behind […]
Thanks to a collaboration between the Inter-American Foundation (IAF) and the Social Science Research Council (SSRC), applications are now being accepted for […]
Solicitations are now being sought for the National Science Foundation’s Scholarships in Science, Technology, Engineering, and Mathematics program, and in an unheralded […]
What are the three biggest challenges Australia faces in the next five to ten years? What role will the social sciences play in resolving these challenges? The Academy of the Social Sciences in Australia asked these questions in a discussion paper earlier this year. The backdrop to this review is cuts to social science disciplines around the country, with teaching taking priority over research.
Social psychologist Felice Levine, who has served as executive director of the American Educational Research Association for more than 22 years, will step down in 2025.
Karine Morin, whose experience in the policy world spans health and health research, the physical sciences and equity, diversity, and inclusion, has been named the new president and CEO of Canada’s Federation for the Humanities and Social Sciences
Sage (the parent of Social Science Space) and the Surviving Society podcast have launched a collaborative podcast series, Social Science for Social […]
The Canadian Federation of Humanities and Social Sciences has launched the Big Thinking Podcast, a show series that features leading researchers in the humanities and social sciences in conversation about the most important and interesting issues of our time.
In this month’s issue of The Evidence newsletter, Josephine Lethbridge explores rising levels of abuse directed towards women in politics, spotlighting research […]
‘What Do We Know and What Should We Do About the Irish Border?’ is a new book from Katy Hayward that applies social science to the existing issues and what they portend.
Brexit seems likely to extend the hostility of the UK immigration system to scholars from European Union countries — unless a significant change of migration politics and prevalent public attitudes towards immigration politics took place in the UK. There are no indications that the latter will happen anytime soon.
A new report from the Royal Society about the effects on Brexit on science in the United Kingdom has our peripatetic Daniel Nehring mulling the changes that will occur in higher education and academic productivity.
In this article, co-authors Arno Kourula, Panikos Georgallis, Irene Henriques, and Johanna Mair reflect on the inspiration behind their research article, “Introduction to the Special Issue […]
In this article, author Jette Sandager reflects on the inspiration behind her research article, “The sensuous governmentality of glitter: Educating managing women scientists […]
In this article, co-authors Natalie Slawinski, Bruna Brito, Jennifer Brenton, and Wendy Smith reflect on the inspiration behind their research article, “Reflections on deep academic–practitioner partnering for generative societal impact,” published in Strategic Organization.
The origin of the phrase “publish or perish” has been intriguing since this question was first raised by Eugene Garfield in 1996. Vladimir Moskovkinl talks about the evolution of the meaning of this phrase and shows the earliest use known at this point.
Social psychologist Felice Levine, who has served as executive director of the American Educational Research Association for more than 22 years, will step down in 2025.
Karine Morin, whose experience in the policy world spans health and health research, the physical sciences and equity, diversity, and inclusion, has been named the new president and CEO of Canada’s Federation for the Humanities and Social Sciences
The National Academies’ Committee on National Statistics seeks nominations for members of an ad hoc consensus study panel — sponsored by the U.S. Census Bureau — to review and evaluate the quality of the 2020 Census.
You’ve likely heard the hype around artificial intelligence, or AI, but do you find ChatGPT genuinely useful in your professional life? A free course offered by Sage Campus could change all th
Kate Winslet’s biopic of Lee Miller, the pioneering woman war photographer, raises some interesting questions about the ethics of fieldwork and their […]
The retraction of academic papers often functions as an indictment against a researcher’s reputation. Tim Kersjes argues that for retractions to function as an effective corrective to the scholarly record, they need shed this punitive reputation.
This webinar will delve into the crucial aspects of safety culture and risk abatement across four key industries: healthcare, mine safety, offshore […]
Thanks to a collaboration between the Inter-American Foundation (IAF) and the Social Science Research Council (SSRC), applications are now being accepted for […]
What is the best strategy for finding someone missing in the wilderness? It’s complicated, but the method known as ‘Lost Person Behavior’ seems to offers some hope.
The President’s Management Agenda Learning Agenda: Public Participation & Community Engagement Evidence Challenge is dedicated to forming a strategic, evidence-based plan that federal agencies and external researchers can use to solve big problems.
Christopher Everett, outgoing student body president at the University of North Carolina, reflects on the role of student governance in the modern, and conflicted, university
Instead of adhering to a corporate model based on individual achievement, the authors argue that universities need to shift towards co-operative governance that fosters collaborative approaches to teaching and research
The creation of the Coalition for Advancing Research Assessment (CoARA) has led to a heated debate on the balance between peer review and evaluative metrics in research assessment regimes. Luciana Balboa, Elizabeth Gadd, Eva Mendez, Janne Pölönen, Karen Stroobants, Erzsebet Toth Cithra and the CoARA Steering Board address these arguments and state CoARA’s commitment to finding ways in which peer review and bibliometrics can be used together responsibly.
Whether you’re in a research leadership position, working in research development, or a researcher embarking on their project, creating a culture of […]
The large language models, or LLMs, that underlie generative AI tools such as OpenAI’s ChatGPT, have an ethical challenge in how they parasitize freely available data.
When scientists make important discoveries, both big and small, they typically publish their findings in scientific journals for others to read. This […]
Kate Winslet’s biopic of Lee Miller, the pioneering woman war photographer, raises some interesting questions about the ethics of fieldwork and their […]
The slow, relentless creep of computing is currently in overdrive with powerful artificial intelligence tools impacting every aspect of our lives. What […]
David Canter considers the parallels between religious beliefs, and cults, with those followers of ex-President Trump who have a faith that he can be considered God-like.
By actively collaborating with industry, developing interdisciplinary programs and investing in hands-on learning opportunities, business schools can equip graduates with the specific skills and experiences that employers are seeking.
Qualitative data analysis is a way of creating insight and empathy. Strategies for data analysis and interpretation are tools for meaning-making and […]
The word censorship might bring to mind authoritarian regimes, book-banning, and restrictions on a free press, but Cory Clark, a behavioral scientist at […]
Republican legislators in the U.S. House of Representatives, arguing that “the American people’s trust in the National Institute of Health has been broken,” have released a blueprint for reforming the agency.
Thanks to a collaboration between the Inter-American Foundation (IAF) and the Social Science Research Council (SSRC), applications are now being accepted for […]
Funding for the U.S. National Science Foundation would fall by a half billion dollars in this fiscal year if a proposed budget the House of Representatives’ Appropriations Committee takes effect – the first cut to the agency’s budget in several years.
The negative consequences of relying too heavily on metrics to assess research quality are well known, potentially fostering practices harmful to scientific research such as p-hacking, salami science, or selective reporting. To address this systemic problem, Florian Naudet, and collegues present six principles for assessing scientists for hiring, promotion, and tenure.
Candace Jones, Mark Lorenzen, Jonathan Sapsed , eds.: The Oxford Handbook of Creative Industries. Oxford: Oxford University Press, 2015. 576 pp. $170.00, […]
Kate Winslet’s biopic of Lee Miller, the pioneering woman war photographer, raises some interesting questions about the ethics of fieldwork and their […]
The U.S. National Science Foundation and the American Association for the Advancement of Science have teamed up present a 90-minute online session examining how to balance public access to federally funded research results with an equitable publishing environment.
Five organizations representing knowledge networks, research libraries, and publishing platforms joined the Federation of Humanities and Social Sciences to review the present and the future of open access — in policy and in practice – in Canada
The creation of the Coalition for Advancing Research Assessment (CoARA) has led to a heated debate on the balance between peer review and evaluative metrics in research assessment regimes. Luciana Balboa, Elizabeth Gadd, Eva Mendez, Janne Pölönen, Karen Stroobants, Erzsebet Toth Cithra and the CoARA Steering Board address these arguments and state CoARA’s commitment to finding ways in which peer review and bibliometrics can be used together responsibly.
As the U.S. Congress debates the reauthorization of the Higher Education Act, a new paper in Policy Insights from the Behavioral and Brain Sciences urges lawmakers to focus on provisions aimed at increasing the numbers of black and Latinx teachers.
To help in decisions surrounding the effects and aftermath of the COVID-19 pandemic, the the journal ‘Policy Insights from the Behavioral and Brain Sciences’ offers this collection of articles as a free resource.
Psychologist Susan Fiske was the founding editor of the journal Policy Insights from the Behavioral and Brain Sciences. In trying to reach a lay audience with research findings that matter, she counsels stepping a bit outside your academic comfort zone.
SAGE Publishing — the parent of Social Science Space – will hold its Third Annual Critical Thinking Bootcamp on August 9. Leaning more and register here
On May 13, the American Academy of Political and Social Science hosted an online seminar, co-sponsored by SAGE Publishing, that featured presentations […]
On Friday, April 23rd, join the Population Association of America and the Association of Population Centers for a virtual congressional briefing. The […]
After viewing the the televised version of the The Decameron, our Robert Dingwall asks what the farce set during the Black Death says about a more recent pandemic.
Economist Daron Acemoglu, professor at the Massachusetts Institute of Technology, discusses the history of technological revolutions in the last millennium and what they may tell us about artificial intelligence today.
Kaye Husbands Fealing, an economist who has done pioneering work in the “science of broadening participation,” has been named the new leader of the U.S. National Science Foundation’s Directorate for Social, Behavioral and Economic Sciences.
Annie Pilote, dean of the faculty of graduate and postdoctoral studies at the Université Laval, was named chair of the Federation for the Humanities and Social Sciences at its 2023 virtual annual meeting last month. Members also elected Debra Thompson as a new director on the board.
To address racial and ethnic inequalities in the U.S. criminal justice system, the National Academies of Sciences, Engineering and Medicine just released “Reducing Racial Inequality in Crime and Justice: Science, Practice and Policy.”
The ECPR-IPSA World of Political Science Survey 2023 assesses political science scholar’s viewpoints on the global status of the discipline and the challenges it faces, specifically targeting the phenomena of cancel culture, self-censorship and threats to academic freedom of expression.
The social and behavioral sciences supply evidence-based research that enables us to make sense of the shifting online landscape pertaining to mental health. We’ll explore three freely accessible articles (listed below) that give us a fuller picture on how TikTok, Instagram, Snapchat, and online forums affect mental health.
With research-based evidence increasingly being seen in policy, we should acknowledge that there are risks that the research or ‘evidence’ used isn’t suitable or can be accidentally misused for a variety of reasons.
Over a 10-year period Carol Tenopir of DataONE and her team conducted a global survey of scientists, managers and government workers involved in broad environmental science activities about their willingness to share data and their opinion of the resources available to do so (Tenopir et al., 2011, 2015, 2018, 2020). Comparing the responses over that time shows a general increase in the willingness to share data (and thus engage in Open Science).
When scientists make important discoveries, both big and small, they typically publish their findings in scientific journals for others to read. This […]
Yes, dad jokes can be fun. They play an important role in how we interact with our kids. But dad jokes may also help prepare them to handle embarrassment later in life.
When scientists make important discoveries, both big and small, they typically publish their findings in scientific journals for others to read. This […]
Kate Winslet’s biopic of Lee Miller, the pioneering woman war photographer, raises some interesting questions about the ethics of fieldwork and their […]
Qualitative data analysis is a way of creating insight and empathy. Strategies for data analysis and interpretation are tools for meaning-making and […]
Qualitative data analysis is a way of creating insight and empathy. Strategies for data analysis and interpretation are tools for meaning-making and […]
After viewing the the televised version of the The Decameron, our Robert Dingwall asks what the farce set during the Black Death says about a more recent pandemic.
Yes, dad jokes can be fun. They play an important role in how we interact with our kids. But dad jokes may also help prepare them to handle embarrassment later in life.
The relationship between citizens and their criminal justice systems comes down to just that – relationships. And those relations generally start with […]
Economist Daron Acemoglu, professor at the Massachusetts Institute of Technology, discusses the history of technological revolutions in the last millennium and what they may tell us about artificial intelligence today.
Sage used the opportunity of Responsible Business Management week 2024 to ask its authors, editors, and contacts what responsible management education means to them.
Tejendra Pherali, a professor of education, conflict and peace at University College London, researches the intersection of education and conflict around the world.
In the first post from a series of bulletins on public data that social and behavioral scientists might be interested in, Gary Price links to an analysis from the Transactional Records Access Clearinghouse.
The next in SAGE Publishing’s How to Get Published webinar series focuses on promoting your writing after publication. The free webinar is set for November 16 at 4 p.m. BT/11 a.m. ET/8 a.m. PT.
At a time when there are so many concerns being raised about always-on work cultures and our right to disconnect, email is the bane of many of our working lives.
The Accelerator For Innovation and Research Funding Experimentation (AFIRE) is a new tool dedicated to boosting and revitalizing the design, synthesis, and implementation of experiments through innovation and research funding.
A new database houses more 250 different useful artificial intelligence applications that can help change the way researchers conduct social science research.
Modern-day approaches to understanding the quality of research and the careers of researchers are often outdated and filled with inequalities. These approaches […]
This March, the Sage Politics team launches its first Politics Webinar Week. These webinars are free to access and will be delivered by contemporary politics experts —drawn from Sage’s team of authors and editors— who range from practitioners to instructors.
The U.S. National Science Foundation and the American Association for the Advancement of Science have teamed up present a 90-minute online session examining how to balance public access to federally funded research results with an equitable publishing environment.
