title: The Public Company Accounting Oversight Board: national and international implications

authors: Bather, Andrea

subjects: auditors

abstract: Purpose – To investigate some unanswered questions and issues relating to the Public Company Accounting Oversight Board (PCAOB) and to consider the implications of this rule making model that was created in an environment of corporate financial collapses for a jurisdiction without such an environment. Methodology – This paper uses text analysis by the authors as a basis for commentary and opinion on the need for and reaction to The Sarbanes-Oxley Act 2002 (SOX). It is a pragmatic approach to issues which the authors feel has not been sufficiently considered. 
Findings – It is clear to the authors that significant questions arise with the creation of a regulatory framework designed with public perception in mind. The issues have been in existence long before the passage of SOX. There are more questions than answers at this stage, particularly in light of the international implications of SOX. 
Practical implications – Changes in the practice of auditing and reporting issues for all companies that sell shares in US markets will be affected. New Zealand is provided as an example of the implications for international convergence of PCAOB like regulation boards that may be created as an alternative framework to the current self-regulation of auditors. Much consideration should be given to the implications of the new regulatory framework before its imposition on jurisdictions where the environment does not call for such “drastic” change. 
Originality/value – Much has been written on the PCAOB, but without consideration necessarily of the international implications. In particular, the tensions facing small countries such as New Zealand have not been discussed, which seek to be part of the international community of capital markets. This paper seeks to fill some of these gaps.

text: The Public Company Accounting Oversight Board: national and international implications Purpose – To investigate some unanswered questions and issues relating to the Public Company Accounting Oversight Board (PCAOB) and to consider the implications of this rule making model that was created in an environment of corporate financial collapses for a jurisdiction without such an environment. Methodology – This paper uses text analysis by the authors as a basis for commentary and opinion on the need for and reaction to The Sarbanes-Oxley Act 2002 (SOX). It is a pragmatic approach to issues which the authors feel has not been sufficiently considered. 
Findings – It is clear to the authors that significant questions arise with the creation of a regulatory framework designed with public perception in mind. The issues have been in existence long before the passage of SOX. There are more questions than answers at this stage, particularly in light of the international implications of SOX. 
Practical implications – Changes in the practice of auditing and reporting issues for all companies that sell shares in US markets will be affected. New Zealand is provided as an example of the implications for international convergence of PCAOB like regulation boards that may be created as an alternative framework to the current self-regulation of auditors. Much consideration should be given to the implications of the new regulatory framework before its imposition on jurisdictions where the environment does not call for such “drastic” change. 
Originality/value – Much has been written on the PCAOB, but without consideration necessarily of the international implications. In particular, the tensions facing small countries such as New Zealand have not been discussed, which seek to be part of the international community of capital markets. This paper seeks to fill some of these gaps.

year: 2006

title: Media and community anxieties about men's interactions with children

authors: Hodgetts, Darrin

subjects: men

abstract: Partially as a response to community concerns related to sexual abuse, men's interactions with other people's children have become highly regulated. This paper documents media deliberations regarding the maintenance of barriers to men's interactions with children. Attention is given to news coverage of an incidence where a man was asked to shift seats on an aircraft due to an airline policy prohibiting men from sitting next to unaccompanied children. Media framing of controversy surrounding this incidence occurred across television, radio and newspaper reports and letters to the editor and talkback radio calls. Coverage reveals tensions between negative constructions of pedophiles and positive constructions of family men. The analysis highlights dilemmas within popular knowledge regarding children's safety and discrimination against men. Implications of media framing of such issues are explored through the experiences of 12 men participating in ongoing research into bloke culture in New Zealand. Seven of these men raised the airline case to invoke tensions they face when interacting with children. Of particular note are the ways in which men use media items as shared reference points for making sense of their own situations. The research strategy of analysing media items identified by research participants enables us to demonstrate the legacy of media and community deliberations in the accounts and relational practices of men.

text: Media and community anxieties about men's interactions with children Partially as a response to community concerns related to sexual abuse, men's interactions with other people's children have become highly regulated. This paper documents media deliberations regarding the maintenance of barriers to men's interactions with children. Attention is given to news coverage of an incidence where a man was asked to shift seats on an aircraft due to an airline policy prohibiting men from sitting next to unaccompanied children. Media framing of controversy surrounding this incidence occurred across television, radio and newspaper reports and letters to the editor and talkback radio calls. Coverage reveals tensions between negative constructions of pedophiles and positive constructions of family men. The analysis highlights dilemmas within popular knowledge regarding children's safety and discrimination against men. Implications of media framing of such issues are explored through the experiences of 12 men participating in ongoing research into bloke culture in New Zealand. Seven of these men raised the airline case to invoke tensions they face when interacting with children. Of particular note are the ways in which men use media items as shared reference points for making sense of their own situations. The research strategy of analysing media items identified by research participants enables us to demonstrate the legacy of media and community deliberations in the accounts and relational practices of men.

year: 2008

title: Nga Wahi Ipurangi - Digital Places

authors: Reilly, Alan Howard

subjects: mLearning

abstract: The Waipa district, unbeknown to many New Zealanders, is home to some of the country’s most significant historical sites and stories.  As a Learning Experiences Outside the Classroom (LEOTC) educator, one of my roles is facilitating the understanding of these places and stories with school students.  
Currently, historical sites of national significance in this area are geographically hard to recognise, and have little or no physical interpretation. The ability of students to learn at these sites relies heavily on the educator’s oratory abilities.  Recent development in mobile technology can now provide access to interpretive internet-based content anytime, anywhere and this research investigates potential for mobile technology to be used as a tool to provide meaningful learning experiences that connect students to our unique history in the environment that these events actually took place in.
This research compares different mobile learning methods’ effectiveness in increasing student understanding and retention of social history content. A mobile learning (mLearning) programme was created for the purpose of this research, with the internet-hosted content divided equally between 3 mobile learning methods and one presenter-based method. 
Three groups consisting of Yr 5-6, Yr 7-8 and Yr 9-10 school students participated in the programme. Students completed multi-choice tests before, immediately after and 4 months following the trial programme. The multi choice results were used to compare improvement in student understanding and retention. Focus group interviews were conducted immediately and 4 months after the trial and were used to explore students metacognitive reflections of the learning methods used. 
The results of the study suggest that the mobile audio method was the most effective at increasing student understanding of the learning content and also had the highest level of content retention.  Results also suggest that environmental and technological distraction may have negatively influenced the effectiveness of the two visual mobile learning methods. Distraction may account for the differences between the learning methods effectiveness suggested by the multi-choice testing. Focus group interviews indicate the importance of mobile learning in an authentic context.
Discussion around the reduction, and where possible, elimination of the identified distractions; appropriateness and feasibility of new programme development including: game/trail based mLearning; the importance of authentic contexts for Māori students; student involvement in design; student-centred methods; connection to the classroom; and the relevance of social media are explored.
This research provides a clear direction for future programme development, aligning with the Ministry of Education’s LEOTC review priorities that emphasise raising student achievement for priority students; improving student engagement; and innovative, future focused learning.

text: Nga Wahi Ipurangi - Digital Places The Waipa district, unbeknown to many New Zealanders, is home to some of the country’s most significant historical sites and stories.  As a Learning Experiences Outside the Classroom (LEOTC) educator, one of my roles is facilitating the understanding of these places and stories with school students.  
Currently, historical sites of national significance in this area are geographically hard to recognise, and have little or no physical interpretation. The ability of students to learn at these sites relies heavily on the educator’s oratory abilities.  Recent development in mobile technology can now provide access to interpretive internet-based content anytime, anywhere and this research investigates potential for mobile technology to be used as a tool to provide meaningful learning experiences that connect students to our unique history in the environment that these events actually took place in.
This research compares different mobile learning methods’ effectiveness in increasing student understanding and retention of social history content. A mobile learning (mLearning) programme was created for the purpose of this research, with the internet-hosted content divided equally between 3 mobile learning methods and one presenter-based method. 
Three groups consisting of Yr 5-6, Yr 7-8 and Yr 9-10 school students participated in the programme. Students completed multi-choice tests before, immediately after and 4 months following the trial programme. The multi choice results were used to compare improvement in student understanding and retention. Focus group interviews were conducted immediately and 4 months after the trial and were used to explore students metacognitive reflections of the learning methods used. 
The results of the study suggest that the mobile audio method was the most effective at increasing student understanding of the learning content and also had the highest level of content retention.  Results also suggest that environmental and technological distraction may have negatively influenced the effectiveness of the two visual mobile learning methods. Distraction may account for the differences between the learning methods effectiveness suggested by the multi-choice testing. Focus group interviews indicate the importance of mobile learning in an authentic context.
Discussion around the reduction, and where possible, elimination of the identified distractions; appropriateness and feasibility of new programme development including: game/trail based mLearning; the importance of authentic contexts for Māori students; student involvement in design; student-centred methods; connection to the classroom; and the relevance of social media are explored.
This research provides a clear direction for future programme development, aligning with the Ministry of Education’s LEOTC review priorities that emphasise raising student achievement for priority students; improving student engagement; and innovative, future focused learning.

year: 2013