The Intergenerational Transmission of Occupational Preferences, Segregation, and Wage Inequality - Empirical Evidence from Europe and the United States

2012 ◽  
Author(s):  
Veronika V. Eberharter
Keyword(s):  
United States ◽  
Empirical Evidence ◽  
Intergenerational Transmission ◽  
Wage Inequality ◽  
The United States ◽  
Occupational Preferences

An Examination of Audit Quality Surrounding Within-Firm Engagement Office Changes

2021 ◽  
pp. 0148558X2110596
Author(s):  
Adam J. Greiner ◽  
Julia L. Higgs ◽  
Thomas J. Smith
Keyword(s):  
United States ◽  
Knowledge Transfer ◽  
Empirical Evidence ◽  
Audit Quality ◽  
Resource Constraints ◽  
Discretionary Accruals ◽  
The United States ◽  
Primary Analysis ◽  
Quality Deterioration ◽  
Main Association

We examine the relation between within-firm office changes and audit quality in the United States. Our primary analysis documents a reduction in audit quality, measured using abnormal discretionary accruals and restatements, when the client is transferred to a smaller within-firm office (downsize effect). We are unable to find evidence that clients experience significant improvement in audit quality among transfers to a larger within-firm office (upsize effect). We then condition our sample on the change in the number of public clients of the receiving office to better understand the source of the underlying association. We find that our downsize effect is driven by offices experiencing a decrease in the number of public clients, suggesting that our main association is not entirely the result of resource constraints for the receiving office. We posit that this finding is consistent with audit quality deterioration among within-firm office changes to smaller offices driven, in part, by the receiving office’s inability to adequately overcome the knowledge transfer frictions that accompany a move to a new office. Our findings offer empirical evidence on consequences of within-firm office changes and are particularly relevant to regulators and preparers.

scholarly journals Security communities and the habitus of restraint: Germany and the United States on Iraq

2007 ◽  
Vol 33 (2) ◽  
pp. 285-305 ◽  
Author(s):  
CORNELIU BJOLA ◽  
MARKUS KORNPROBST
Keyword(s):  
United States ◽  
Empirical Evidence ◽  
Collective Identity ◽  
The United States ◽  
Internal Dynamics ◽  
Security Community ◽  
Norbert Elias ◽  
Security Communities

ABSTRACTBorrowing from Norbert Elias, we introduce the habitus of restraint to the study of security communities. This habitus constitutes a key dimension of the glue that holds security communities together. The perceived compatibility of practices emanating from the habitus that members hold fosters the collective identity upon which a security community is built. The violation of a member’s habitus by the practices of another member, however, disrupts the reproduction of collective identity and triggers a crisis of the security community. Our analysis of Germany’s reaction to Washington’s case for war against Iraq provides empirical evidence for the salience of the habitus for the internal dynamics of security communities.

scholarly journals Beyond Religious Rigidities: Religious Firmness and Religious Flexibility as Complementary Loyalties in Faith Transmission

Religions ◽  
2019 ◽  
Vol 10 (2) ◽  
pp. 111 ◽  
Author(s):  
David Dollahite ◽  
Loren Marks ◽  
Kate Babcock ◽  
Betsy Barrow ◽  
Andrew Rose
Keyword(s):  
United States ◽  
Family Functioning ◽  
Intergenerational Transmission ◽  
Family Relationships ◽  
Religious Affiliation ◽  
Family Members ◽  
The United States ◽  
Research Center ◽  
Depth Interviews ◽  
Practical Implications

Research has found that intergenerational transmission of religiosity results in higher family functioning and improved family relationships. Yet the Pew Research Center found that 44% of Americans reported that they had left the religious affiliation of their childhood. And 78% of the expanding group of those who identify as religiously unaffiliated (“Nones”) reported that they were raised in “highly religious families.” We suggest that this may be, in part, associated with religious parents exercising excessive firmness with inadequate flexibility (rigidity). We used a multiphase, systematic, team-based process to code 8000+ pages of in-depth interviews from 198 Christian, Jewish, and Muslim families from 17 states in all 8 major religio-cultural regions of the United States. We framed firmness as mainly about loyalty to God and God’s purposes, and flexibility as mainly about loyalty to family members and their needs and circumstances. The reported findings provided a range of examples illustrating (a) religious firmness, (b) religious flexibility, as well as (c) efforts to balance and combine firmness and flexibility. We discuss conceptual and practical implications of treating firmness and flexibility as complementary loyalties in intergenerational faith transmission.

Fertility and Longevity: A Soviet Interpretation

1977 ◽  
Vol 7 (4) ◽  
pp. 361-366
Author(s):  
Walter C. Mc Kain
Keyword(s):  
United States ◽  
Soviet Union ◽  
Empirical Evidence ◽  
Positive Association ◽  
Good Health ◽  
The United States ◽  
The Soviet Union ◽  
Long Life

Demographers in the United States as in the Soviet Union have explored the possibility that a positive association exists between the fertility of women and their longevity. Most Soviet researchers are convinced there is empirical evidence to support the hypothesis but their counterparts in the United States are less sanguine. The interrelationship between sex, fertility, good health and long life have intrigued philosophers, statisticians, physiologists and gerontologists and they have spawned a great variety of explanations.

Sign in / Sign up

Export Citation Format

Share Document