The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance over the last decade. I offer an analysis of some international political dynamics of countries’ IFRS harmonization decisions. The analysis is based on field studies in three jurisdictions: Canada, China, and India. Across these jurisdictions, I first describe unique elements of domestic political economies that are shaping IFRS policies. Then, I inductively isolate two principal dimensions that can be used to characterize the jurisdictions’ IFRS responses: proximity to existing political powers at the IASB; and own potential political power at the IASB. Based on how countries are classified along these dimensions, I offer predictions, ceteris paribus, on countries’ IFRS harmonization strategies. The analysis and framework in this paper can help broaden the understanding of accounting’s globalization.
Download PaperThis paper sheds light on the links between media and political polarization by looking at the introduction of broadcast TV in the US. We provide causal evidence that broadcast TV decreased the ideological extremism of US representatives. We then show that exposure to radio was associated with decreased polarization. We interpret this result using a simple framework that identifies two channels linking media environment to politicians' incentives to polarize. First, the ideology effect: changes in the media environment may affect the distribution of citizens' ideological views, with politicians moving their positions accordingly. Second, the motivation effect: the media may affect citizens' political motivation, changing the ideological composition of the electorate and thereby impacting elite polarization while mass polarization is unchanged. The evidence on polarization and turnout is consistent with a prevalence of the ideology effect in the case of TV, as both of them decreased. Increased turnout associated with radio exposure is in turn consistent with a role for the motivation effect.
Download PaperMuch of the current scholarship on wartime violence, including studies of the combatants themselves, assumes that women are victims and men are perpetrators. However, there is an increasing awareness that women in armed groups may be active fighters who function as more than just cooks, cleaners, and sexual slaves. In this article, the author focuses on the involvement of female fighters in a form of violence that is commonly thought to be perpetrated only by men: the wartime rape of noncombatants. Using original interviews with ex-combatants and newly available survey data, she finds that in the Sierra Leone civil war, female combatants were participants in the widespread conflict-related violence, including gang rape. A growing body of evidence from other conflicts suggests that Sierra Leone is not an anomaly and that women likely engage in conflict-related violence, including sexual violence, more often than is currently believed. Many standard interpretations of wartime rape are undermined by the participation of female perpetrators. To explain the involvement of women in wartime rape, the author argues that women in armed group units face similar pressure to that faced by their male counterparts to participate in gang rape. The study has broad implications for future avenues of research on wartime violence, as well as for policy.
Female Combatants and the Perpetration of Violence: Wartime Rape in the Sierra Leone Civil WarWhy do some armed groups commit massive wartime rape, whereas others never do? Using an original dataset, I describe the substantial variation in rape by armed actors during recent civil wars and test a series of competing causal explanations. I find evidence that the recruitment mechanism is associated with the occurrence of wartime rape. Specifically, the findings support an argument about wartime rape as a method of socialization, in which armed groups that recruit by force—through abduction or pressganging—use rape to create unit cohesion. State weakness and insurgent contraband funding are also associated with increased wartime rape by rebel groups. I examine observable implications of the argument in a brief case study of the Sierra Leone civil war. The results challenge common explanations for wartime rape, with important implications for scholars and policy makers.
Explaining Rape during Civil War: Cross-National Evidence (1980–2009)On July 1, 2012, Senegal held legislative elections to select
all 150 members of the twelfth National Assembly, the lower
chamber—and the only fully elected one—in this West African
country of approximately twelve million people. The
legislative elections followed a hotly contested presidential
election in which Abdoulaye Wade, president over the last
twelve years, sought a controversial third term and lost by a
historic margin. Wade and other leaders of his Senegalese
Democratic Party (PDS) sought a legislative majority that
would force the new president, Macky Sall, into cohabitation.
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The Article rethinks law’s role in present-day European debates over Islam in light of its calming effects on the once fiercely-fought abortion reforms across Western Europe. Using examples from Germany, Italy, France, Belgium, Britain, the Netherlands and Switzerland the article demonstrates that the role of the legal process in each of these culture-based debates diverged along its two social functions. Reflecting growing public anxieties, legal actions concerning Muslims typically focused on generating social and cultural change, foreclosing the likelihood of political compromises. In contrast, at the time of abortion reform legal measures acted as mechanisms of social and cultural order, contributing to the pacification of the fierce public controversies even as moral disagreements over abortion endured. Drawing on this comparison, the article suggests that Europe’s constitutional review processes present a compromise-building path to deliberate contemporary conflicts over Islam.
The Article proceeds in three parts. Part II and III analyze the legal developments in the context of Islam and abortion across Western Europe, revealing a contrasting dynamics in the roles of the legal process in each of these debates. Part IV assesses the effects of the legal process in each of the debates and rules out alternative explanations for this divergence. It argues that the factor of time or European secularization cannot account for the current intensity-difference in each of these debates. The article concludes by proposing a path to launch the currently absent constitutional conversation over Islamic-based tensions in Western Europe. Modeled on abortion reform, constitutional courts should reach beyond proportional balancing and dictate policy frameworks addressing both the roots of Muslim disadvantages and the anxieties of the European public.
The urban has become a keyword of early twenty-first-century economic, political, and cultural discourse. But as its resonance has intensified in social science and in the public sphere, the conceptual and cartographic specificity of the urban has been severely blunted. Is there any future for a distinct field of urban theory in a world in which urbanization has been generalized onto a planetary scale? This article reflects on this state of affairs and outlines a series of theses intended to reinvigorate the theoretical framework of urban studies in relation to emergent forms of urbanization. Several conceptual distinctions - between categories of practice and categories of analysis, nominal essences and constitutive essences, and concentrated and extended urbanization—are proposed to inform possible future mappings of the planetary urban condition.
The contemporary standoff over the Senkaku/Diaoyu islands threatens to exacerbate Japan-China relations in the long run. Despite their disagreement over the islands’ sovereignty, the two governments had successfully depoliticized the issue for nearly four decades since their diplomatic normalization in 1972. The islands issue became politicized after the collision between a Chinese trawler and the Japan Coast Guard in 2010, and has become increasingly militarized after the Japanese government’s purchase of three of the five islands from their private owner in 2012. China has boosted its civilian and military presence in maritime and airspace around the islands, confronting their Japanese counterparts regularly and raising the risk of an armed conflict which potentially involves the United States. What caused the intense politicization and increasing militarization of the Senkaku/Diaoyu islands dispute? What are the pragmatic steps which the two governments can take to depoliticize, demilitarize, and deescalate the current situation?
Media outlets in multiparty electoral systems tend to report on a wider range of policy issues than media in two-party systems. They thus make more competing policy frames available to citizens. This suggests that a “free press” is insufficient to hold governments accountable. Rather, we should observe more challenges to the governments’ preferred frames and more politically aware citizens in multiparty democracies. Such citizens should thus be better equipped to hold their leaders accountable, relative to their counterparts in two-party democracies. I propose a mechanism through which democratic publics can sometimes constrain their leaders in foreign policy. I test hypotheses derived from my theory with cross-national data on the content of news coverage of Iraq, on public support for the war, and on decisions to contribute troops to the Iraq “Coalition of the Willing.” I find that citizens in countries with larger numbers of parties confronted more critical and diverse coverage of Iraq, while those with more widespread access to mass media were more likely to oppose the war and their nations likely to contribute fewer troops to the Coalition.
