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Cybercrime is a prevalent and serious threat to publicly traded companies. Defending company information systems from cybercrime is one of the most important aspects of technology management. Cybercrime often not only results in stolen assets and lost business but also damages a company’s reputation, which in turn may affect the company’s stock market value. This is a serious concern to company managers, financial analysts, investors and creditors. This paper aims to examine the impact of cybercrime on stock prices of a sample of publicly traded companies.

Financial data were gathered on companies that were reported in news stories as victims of cybercrime. The market price of the company’s stock was recorded for several days before the news report and several days after. The percentage change in the stock price was compared to the change in the Dow Jones Industrial average to determine whether the stock price increased or decreased along with the rest of the market.

Stock prices were negatively affected in all time periods examined, significantly so in one period.

This paper describes cases concerning cybercrime, thereby bringing attention to the value of cybersecurity in protecting computers, identity and transactions. Cyber security is necessary to avoid becoming a victim of cybercrime. Specific security improvements and preventive measures are provided within the paper. Preventive measures are generally less costly than repairs after a cybercrime.

This is an original manuscript that adds to the literature regarding cybercrime and preventive measures.

This chapter presents a feminist poststructuralist account of the role of men and masculinity in the development of Air Canada, specifically in its early years and the development of the organization’s culture. It is argued that an understanding of the development of gendered practices (i.e., the development of male associated or dominated work) over time can help us to understand and identify how such practices develop, are maintained, and also change.

Six empirical studies of nurse migration motivations and intentions were identified for review. The review revealed that motivations and intentions varied by country of origin and by individual nurses. Nurses from more developed countries migrated for personal reasons, while nurses from less developed countries migrated for economic, professional and family reasons. Country‐level studies are needed in resource‐poor countries to inform health system policies and workforce development. These policies must simultaneously protect the right of the individual nurse to migrate and create conditions conducive to retention of nurses. Additional research is needed to understand the decision‐making processes related to migration and the experiences of individual nurses who migrate to more developed countries.

This study examines how Certified Public Accountants (CPAs), as tax practitioners, interpret and apply the ethical tax standards established by the American Institute of Certified Public Accountants and the Internal Revenue Service (IRS), using a hypothetical situation. Although the authors attempt to determine if CPAs are more likely to apply the substantial authority standard given certain factors affecting both the CPAs and their tax clients, one-dimensional standard threshold applications leave us to interpret only whether these factors affect the CPAs’ decision to sign a tax return upholding an ambiguous position. The authors find that an aggressive CPA (self-reported) is more inclined to sign the return than an unaggressive CPA. The authors also find that favorable prior dealings with the IRS, and awareness that the IRS is not pursuing a contrary position to a certain tax position, both contribute significantly to the CPA’s willingness to sign the return. While an aggressive tax client also fosters willingness to sign, it appears that tax clients with a refund pending (as opposed to a payment pending) are more apt to trigger a signed return. Study results indicate that ambiguities in the tax code, in concert with mitigating CPA/client factors, may lead to significant discrepancies in interpretation and application.

This paper addresses the issue of deaths in police custody. The role and effects of ‘proactive’ and ‘reactive’ policing in addressing suicidal and non‐suicidal deaths is considered. Failings in the training and public accountability of police services and forensic medical examiners are discussed. Some of the past failings, it is argued, seem set to continue in the face of the Secrecy Bill (1999).

The background to this paper is the increasing interest in the relationship between housing and municipal services and HIV/AIDS. The purpose of this paper is to clarify what, precisely, one has in mind when thinking that housing and municipal services might prevent HIV infection and associated opportunistic infections. The focus is not on the socioeconomic dimensions but on the modes of transmission associated with specific opportunistic infections. That is, the paper first disputes the relevance of housing and services to HIV prevention, but then demonstrates that housing and municipal services are important for (a) the prevention of certain opportunistic infections to which people affected by HIV/AIDS are particularly vulnerable, and (b) for the provision of home-based care.

In addition to the medical focus of the paper, there is attention to the empirical backdrop on the relation between housing, municipal services and HIV/AIDS, analysing survey findings regarding among whom and where HIV prevalence is highest, and projections regarding the extent of HIV infections and AIDS based on the World Health Organization clinical staging system. Using Johannesburg as a case study, it is demonstrated that the number of persons having AIDS is smaller than one might expect and also that the number is already declining, which has implications for the provision of home-based care. However, it is also shown that the number of households that lost one or several members is increasing rapidly. In this context, labour force surveys are employed to identify the impacts on specific categories of households. At this stage, a defining unknown is the scale, nature and location of these reconstituted households and what this means for housing policy.

Finally, a feature of the research was the extent to which medical practitioners viewed housing as a quixotic sideline within the broader struggle for HIV prevention and the provision of treatment. In sum, the paper provides an argument for incorporating housing and municipal services into both HIV and AIDS prevention and treatment programmes.

This paper provides a review of the language used to describe suicidal and self‐injurious behaviours in prisons. The effects of such linguistic practices on the treatment of suicidal prisoners are critically evaluated. The paper concludes with coverge of evidence‐based practice in the area of suicide and intentional self‐injury. A number of possible future developments are discussed.

The purpose of this paper is to investigate the effects and implications of free‐ride within culturally diverse virtual teams (VTs).

Game theoretic concepts were applied to model the phenomenon of free‐ride within global VTs. Further, longitudinal data were collected to verify the validity of the applied methodology.

It was found that less competent group members tend to engage more often in free‐ride at the cost of their fellows. Socio‐cultural factors have significant impact on the amount and timing of reporting free‐ride. Larger groups experience free‐ride at higher rates compared to smaller groups.

The experiments are conducted in a controlled lab environment that may not mimic the real‐world global VT dynamics.

Business managers could use the results in this paper to form more effective and productive VTs by paying attention to group size and cultural effects on group behavior.

Game theoretic concepts have long been applied to traditional groups to study their dynamics. This work applies those concepts to VTs along with studying the cultural effects on the phenomenon of free‐ride.

The paper aims to offer an exploration of the Banking Act 1987 which was passed following the failure of Johnson Matthey Bankers (JMB) in 1984. This Act extended the role of auditors in banking supervision by removing traditional confidentiality constraints and created a new role of “reporting accountant”. The paper seeks to examine the origin and development of these new reporting roles. In addition, the paper considers the extent to which the findings of this historical investigation might contribute to current debates on the role of auditors in banking supervision.

The paper draws on official documents, personal accounts of individuals responsible for dealing with the JMB crisis, and semi‐structured interviews conducted with audit partners and banking supervisors who had direct experience of implementing the supervisory reforms instituted under the Banking Act 1987. Power's explanatory schema of controversy, closure and credibility is adopted as a framework for the analysis of documentary sources and interview data.

The failure of JMB generated sufficient controversy so as to require reform of the system of banking supervision. The paper shows that JMB was a controversy since it disturbed what went before and carried with it sufficient allies for change. To achieve closure of the controversy, agreement by key actors about changes to the nature of the role of auditors was required to ensure legitimacy for the reforms. Backstage work undertaken by the auditing profession and the Bank of England provided the necessary credibility to renormalise practice around the new supervisory arrangements.

The paper develops Power's schema which is then employed to analyse the emergence of the new role of reporting accountant and extended role for auditors in UK banking supervision. The paper provides empirical evidence on the processes of controversy, closure and credibility that help to ensure the legitimacy of accounting and auditing change.