Mandatory Reporting Research Articles

Mandatory Reporting in the Context of Home Visitation Programs

The mandatory reporting of intimate partner violence (IPV) is a controversial issue that is receiving increased attention. A related concern is whether children's exposure to IPV constitutes child maltreatment, making it reportable to child protective services. These issues have been relatively unexplored within the context of home visitation programs. A secondary analysis of qualitative data collected from community stakeholders, clients, and home visiting nurses in the Nurse-Family Partnership program was carried out. Participants' perceptions about mandatory reporting of IPV and reporting of children's exposure to IPV are highlighted. Emergent themes and implications for research, practice, and policy are discussed.

Nurse Home Visitors' Perspectives of Mandatory Reporting of Children's Exposure to Intimate Partner Violence to Child Protection Agencies

To examine nurse home visitors' perspectives of and intentions to report children's exposure to intimate partner violence (IPV) in the context of the home visitation setting. Cross-sectional study of 532 nurse home visitors in the Nurse-Family Partnership home visitation program. A web-based questionnaire assessing nurse home visitors' support for and attitudes toward mandatory reporting of children's exposure to IPV. Nurses' considerations of what levels of exposure constitute maltreatment and their intended reporting behaviors were also examined. Variability and uncertainty were observed in participants' attitudes as well as in their determinations as to which situations constitute child maltreatment. Most of the sample believed reporting exposure to IPV can help the battered woman (67%) and can protect children (92%), while 56% indicated that reporting can negatively affect the nurse-client relationship. Nurses were more likely to endorse reporting children's exposure to IPV when the child was at greatest risk for being physically injured as a result of IPV. Training about maltreatment reporting procedures in home visitation programs should focus on the interpretation of child maltreatment laws as well as collaborations with local child protection service agencies to determine if children's exposure to IPV is reportable.

Advocating for Mandatory Adverse Event Reporting

Advocating for Mandatory Adverse Event Reporting

Nurse Home Visitors’ Perceptions of Mandatory Reporting of Intimate Partner Violence to Law Enforcement Agencies

In the United States, there is an ongoing debate about requiring health care professionals to report intimate partner violence (IPV) to law enforcement agencies. A comprehensive examination of the perspectives of those required to report abuse is critical, as their roles as mandated reporters often pose legal, practical, moral, and ethical questions. Even so, the perspective of health care professionals who are required to report is often overlooked and research is scarce on mandated reporters who work outside of clinical settings, such as nurses who engage in home visitation with clients. The purpose of this study was to examine nurse home visitors' perspectives regarding the mandatory reporting of IPV, specifically focusing on their attitudes toward reporting, perceived awareness of reporting requirements, and intended reporting behaviors. A web-based survey was administered to nurses in the Nurse-Family Partnership home visitation program across the United States. A total of 532 completed surveys were returned (response rate = 49%). In terms of support for reporting IPV, 40% of nurses indicated that they should "always" be required to report. Almost half of the sample indicated that they would report a case of IPV, yet less than one-third of participants were aware of a legal mandate. Attitudes and support toward reporting as well as the perception of a reporting requirement significantly predicted intention to report. Furthermore, 29% of participants did not know if they were required to report IPV perpetrated against their clients. Comprehensive information about mandatory reporting duties is needed for health care professionals in home visitation settings. The findings of the current study highlight the need to reduce variation among practitioners and establish consistent program practices that are grounded in the program's principals, supported by existing research, and compliant with existing state policies.

Mandatory IFRS Reporting and Changes in Enforcement

In recent years, reporting under International Financial Reporting Standards (IFRS) became mandatory in many countries. The capital-market effects around this change have been extensively studied, but their sources are not yet well understood. This study aims to distinguish between several potential explanations for the observed capital-market effects. We find that, across all countries, mandatory IFRS reporting had little impact on liquidity. The liquidity effects around IFRS introduction are concentrated in the European Union (EU) and limited to five EU countries that concurrently made substantive changes in reporting enforcement. There is little evidence of liquidity benefits in IFRS countries without substantive enforcement changes even when they have strong legal and regulatory systems. Moreover, we find similar liquidity effects for firms that experience enforcement changes but do not concurrently switch to IFRS. Thus, changes in reporting enforcement or (unobserved) factors associated with these changes play a critical role for the observed liquidity benefits after mandatory IFRS adoption. In contrast, the change in accounting standards seems to have had little effect on market liquidity.

Information relevance, reliability and disclosure

This paper examines the relation between information’s properties, such as reliability and relevance, and public disclosure policy. It shows that the optimal accounting system often involves a carefully balanced combination of mandatory and voluntary disclosure, with mandatory reporting focused on more reliable information. The emphasis on reliability causes the welfare-maximizing mandatory report to consistently lag behind the financial market in incorporating value-relevant information.

Ethical and legal challenges of mandated child abuse reporters

Abstract Background Mandated reporters inconsistently report child abuse cases. Ethical dilemmas and legal challenges to reporting arise creating barriers to assist abused children and their families. Purpose The purpose of this study was to describe professionals' ethical dilemmas and legal challenges to reporting child abuse. Method A qualitative study was conducted to explore the ethical and legal challenges of mandated reporters when reporting child abuse. Individual interviews between 60 and 100 min were conducted with a purposive sample of 18 mandated reporters including physicians, nurses, social workers, and teachers. Grounded theory methodology was used to develop categorical themes that reflected mandated reporters' experiences and challenges. Result Three themes emerged from the data: conflicts, time, and law as refuge. Professionals described challenges in balancing autonomy, beneficence, nonmaleficence, and justice. There was no best solution to do no harm. The associated stigma and pressure of cultural and secular norms of child abuse inhibit professionals' action based on legal and ethical requirements. The theme of time included limited time and an uncertain future. The law provides security and refuge for professionals to find a solution to the challenges of reporting child abuse. Conclusion The ethical and legal challenges of reporting child abuse create complex dilemmas for mandated reporters. Ethical principles are in constant opposition when negotiating rights of children and rights of parents. Supportive structures and education are needed to assist professionals in meeting their reporting obligation and solving their dilemmas.

Mandatory IFRS Reporting and Cross Country Variations of the Accruals Mispricing in Europe

This paper examines the effects of the mandatory introduction of International Financial Reporting Standards (IFRS) in 2005 on the presence and magnitude of the accruals mispricing in seventeen European countries, which are characterized by different institutional, accounting and governance systems. Even if the aim of IFRS was and still is international harmonization and comparability, we find cross country variations.

Research Article: Mandatory Greenhouse Gas Reporting: Are You Sure You Are Not Applicable?

The final Mandatory Greenhouse Gas Reporting Rule (40 CFR 98) was published in the Federal Register on October 30, 2009. As the initial reporting due date approaches in the summer of 2011, potentially affected greenhouse gas (GHG) source facilities are in the process of determining applicability to the standard and implementing the required monitoring and record-keeping requirements. Environmental professionals around the United States are focused on researching the details of their specific GHG regulated source category and are attempting to confirm that the regulation is not applicable to their industry and/or operating facilities. These professionals are typically required to provide ongoing regulatory compliance support to their individual company or group of clients. Performing the GHG applicability determination is a critical step to documenting overall compliance with current Environmental Protection Agency (EPA) regulations. Based on the level of analysis and calculations required to determine applicability and the anticipated EPA updates to bring in additional source categories, this article is intended to provide environmental professionals with valuable regulatory information on one of the more significant environmental regulations promulgated in the last 10 years.

Forensic procedures for interview physical exam and evidence collection in children and young people victims of physical and/or sexual abuse

The public nature of child abuse crime (domestic violence, maltreatment and sexual crimes) implies the opening of a criminal enquiry as soon as facts likely to be considered as such are known. Professionals who suspect of these cases are considered mandatory reporters as is the case of health care professionals. The work with abused children and youth involves several courses of action between institutions, namely as to the starting procedures to follow in case triage, reporting of suspicion, diagnosis and preservation of evidence for penal purposes, as well as to the protection of the victim(s), all of which still lack a clear definition in Portugal. Several professionals often take part simultaneously in these early procedures and it is crucial that their own personal intervention be articulated with one another's. With the aim of promoting that adequate articulation between the professionals and the acting services, technical orientations to be followed have to be established, namely as far as the articulation between the medicolegal services and the health care services are concerned. These orientations should aim at: ruling the reporting of the occurrence in good time; guarantee an appropriate collection of evidence; guarantee good medical procedures in medical exams and evidence collection; avoid repetition of exams of the victims, preventing secondary victimisation and cross-contamination of child report. Based on the internationally accepted rules for the matter and taking into consideration the Portuguese reality, namely in legal terms, the authors made a proposition concerning the procedures for the intervention in such cases that are herewith presented and were approved as General Recommendations for the Examination in Cases of Suspicion of Domestic Violence, Maltreatment or Sexual Crime Against Children by the National Institute of Legal Medicine, in January 2010. These were later confirmed by the Specialty College of Legal Medicine of the Medical Board Association.

The Consequences of Mandatory Corporate Sustainability Reporting

We examine the effect of sustainability disclosure regulations on firms’ disclosure practices and valuations. Specifically, we explore the implications of regulations mandating the disclosure of environmental, social, and governance information in China, Denmark, Malaysia, and South Africa using differences-in-differences estimation with propensity score matched samples. We find that relative to propensity score matched control firms, treated firms significantly increased disclosure following the regulations. We also find increased likelihood by treated firms of voluntarily receiving assurance to enhance disclosure credibility and increased likelihood of voluntarily adopting reporting guidelines that enhance disclosure comparability. These results suggest that even in the absence of a regulation that mandates the adoption of assurance or specific guidelines, firms seek the qualitative properties of comparability and credibility. We do not find any evidence that, on average, the disclosure regulations adversely affected shareholders. Instrumental variables analysis suggests that increases in sustainability disclosure driven by the regulation are associated with increases in firm valuations, as reflected in Tobin’s Q.

A Study on Creative Strategy of Public-service Advertising for the Prevention of Child Abuse, Targeting Mandated Reporters

A Study on Creative Strategy of Public-service Advertising for the Prevention of Child Abuse, Targeting Mandated Reporters

Are Botanicals Safer after Passage of Regulations for Mandatory Adverse Event Reporting in the US

Are Botanicals Safer after Passage of Regulations for Mandatory Adverse Event Reporting in the US

Livestock Mandatory Price Reporting: A Literature Review and Synthesis of Related Market Information Research

Congress passed into law the Livestock Mandatory Reporting Act in 1999 and a mandatory pricing reporting system for livestock and meat began in 2001. The implementation was problematic. It is also difficult to find any research prior to the legislation that demonstrated inadequacies in the voluntary price reporting system that had been in existence since the Agricultural Marketing Act of 1946. Thus, there is little evidence upon which to evaluate the new system. Available research suggests mandatory price reporting increased transparency and information at the national level and across cash and non-cash market choices, reduced price information in regional markets, and increased spatial and vertical market integration. Research shows diverse opinions on the success of the new system. Research also shows the potential for retail meat scanner data to significantly improve the accuracy of reported retail meat prices. Related research suggests clear benefits of the new system will be hard to measure. A primary conclusion from the literature is that benefits were unforeseen and unintended consequences were large. And that continued cost/benefit oriented research of the policy and legislation would be useful.

Australian undergraduate primary school student‐teachers’ responses to child sexual abuse and its mandatory reporting

This study aims to understand how primary school teachers, as mandatory reporters of child sexual abuse, are responding to child sexual abuse and its mandatory reporting, even though many teachers do not receive a compulsory course in Child Protection and its legal requirements in their pre‐service university training. A cohort of 81 Australian final fourth‐year Bachelor of Education (Primary) student‐teachers was asked about four aspects of it. Qualitative data gathered from these student‐teachers’ questionnaires provide important insights into their knowledge of child sexual abuse; their knowledge of Department of Education policy on it; their professional competence in mandatory reporting of it; and their recommended educational and professional training in it. The results show that all of these student‐teachers feel inadequately prepared to address child sexual abuse and mandatory reporting in schools, being unaware of both knowledge of it and the Department’s policy, even though many recognise the gravity of sexual abuse for the child survivor and the need, and seriousness, of child protection. Finally, these student‐teachers all want better training about these issues during their four‐year degree. In conclusion, these results, and some recommendations, may provide a guide for curriculum planners to design compulsory and appropriate pre‐service university courses to enhance student‐teachers’ knowledge, skills and competencies about child sexual abuse and its mandatory reporting.

The Effect of the Livestock Mandatory Reporting Act on Market Transparency and Grid Price Dispersion

The Livestock Mandatory Reporting Act (MPR) of 1999 was implemented in April 2001. Empirical evidence indicates a significant change in intra-week price dispersion associated with publicly reported fed cattle grid premiums and discounts occurring after MPR implementation.The research objective is to evaluate the effect of increased market transparency resulting from implementation of MPR, on grid intra-week premium and discount dispersion levels. Empirical results suggest that increased transparency is compatible with intra-week dispersion levels increasing. Increased dispersion suggests that during the pre-MPR period weekly premium and discount data may have been drawn from a non-representative sample. From the empirical evidence, it is concluded that reform of the livestock price-reporting system appears to have been necessary in the case of publically reported grid premiums and discounts.

Sharing Sacred Secrets: Is It (Past) Time for a Dangerous Person Exception to the Clergy-Penitent Privilege?

TABLE OF CONTENTS INTRODUCTION I. PURPOSE AND HISTORY OF THE CLERGY-PENITENT PRIVILEGE A. Rationale for the Privilege B. History of the Privilege II. STATE STATUTES TODAY A. The Discipline Enjoined Requirement B. Types of Protected Communications C. Who Holds the Privilege? D. Who Constitutes a Cleric? III. THE EVOLVING FEDERAL PRIVILEGE IV. CLERGY OBLIGATIONS WITH RESPECT TO DANGEROUS PERSONS: LESSONS LEARNED FROM THE MANDATED REPORTING STATUTES V. LESSONS LEARNED FROM THE OTHER PROFESSIONS: THE HOMICIDAL SPOUSE EXAMPLE A. Responsibilities of the Psychotherapist B. Responsibilities of the Attorney C. Responsibilities of the Clergy VI. CLOSING THE GAP VII. CONSTITUTIONAL CONSIDERATIONS A. The Free Exercise Clause B. The Establishment Clause CONCLUSION Nothing is concealed that will not be revealed, and nothing hidden that will not become known. (1) INTRODUCTION The growing crisis of pedophilia in the Roman Catholic Church (2) has cast renewed focus on the clergy-penitent privilege in America. (3) As many state legislatures scramble to consider proposed amendments to their child abuse reporting statutes that would designate clergy as mandated reporters, (4) the scandal has prompted widespread debate about whether information learned from otherwise privileged communications should be excluded from the statutory obligation to report. (5) This debate has highlighted the tension between respecting clergy confidences and protecting the public welfare. In this Article, I suggest that it is time to revisit the clergy-penitent privilege, and to question seriously whether its presently broad application truly serves the public interest. The clergy-penitent privilege is deeply engrained in American culture. (6) Although the privilege has its origins in the seal of the confessional of the Roman Catholic Church, (7) statutory forms of the privilege in most states now protect any confidential communications with a clergy member for the purposes of penitential confession or spiritual advice from compelled disclosure. (8) In recent years, another area of growth in the doctrine has been in the expanding definition of who constitutes a cleric for purposes of the privilege. (9) Many nonhierarchical religions rely on peer counseling rather than counseling by ordained ministers. (10) Other churches are experiencing a scarcity of ordained clergy, and increasingly are relying on lay ministers to perform certain spiritual functions previously performed only by the officially ordained. (11) Just as courts and legislatures over the past several decades have expanded the definition of what constitutes a protected communication, many states have taken a similarly broad view of who constitutes a clergy member for purposes of their clergy-penitent privilege statutes. (12) As a consequence of this interpretive growth, more types of religious officers and functionaries are now recognized as ministers, and more types of communications, such as marital counseling sessions, are recognized as falling within the ambit of spiritual counseling or advice. (13) This expanding application of the privilege during the twentieth century has been motivated in part by a growing respect for the diversity of religious affiliation and spiritual belief in our society, if not an explicit concern for potential collision with the Free Exercise and Establishment Clauses of the First Amendment. (14) The doctrinal creep of the clergy-penitent privilege described in this Article has come with serious collateral costs. (15) Whenever more types of conversations with more types of religious or quasi-religious functionaries are protected from disclosure, society pays a price in terms of relevant and highly probative evidence being excluded from the fact-finding process. (16) Because ministers are often intimately involved in the lives of many citizens, they frequently have relevant and highly probative evidence to offer a judicial tribunal on a wide variety of subjects including, among others, paternity, domestic violence, child abuse, child custody, and will contests. …

GHG Registries: Participation and Performance Under the Canadian Voluntary Climate Challenge Program

Between 1994 and 2004, the Voluntary Challenge and Registry (VCR) played an important role in Canadian climate change policy. In this paper, we examine the decision of firms to participate in the VCR, the extent of their involvement, and then ask if greenhouse gas emissions are related to past VCR participation. As an information provision program, we find evidence that firms may participate in VCR to signal their environmental responsibility to regulators and to some extent investors, but not to consumers. We also find that past involvement in the VCR is a strong and significant determinant of current involvement in the registry. Greenhouse gas emissions reported to the Mandatory Greenhouse Gas Reporting Program in 2004, however, do not appear to be different between VCR reporters and non-reporters. GHG emissions are observed to be significantly lower among firms that are smaller, emit fewer toxic releases, use more renewable energy sources, are intermediate good producers, and are located in Quebec, Ontario, and Manitoba.

Education and Training of Mandated Reporters: Innovative Models, Overcoming Challenges, and Lessons Learned

Several Archstone Foundation funded projects developed and implemented training curricula on elder abuse for mandated reporters such as dentists, adult protective services workers, paramedics, and coroner investigators. Common education and training issues emerged, including the need to provide basic content on normal aging and the need for creating standardized trainings. Strategies include integrating elder abuse and neglect content into existing courses, building relationships with stakeholders, and customizing content and delivery to student needs and preferences. Projects developed relevant, practice-based content, decided on curriculum delivery methods, engaged learners, and provided feedback to them. A main outcome is the permanent institution of elder abuse content in training curricula.

Evaluation of Mandatory Case-based Reporting System for Varicella in the Prevaccine Era

Varicella is a mandatory reportable disease in Slovenia but it is not notifiable in most European countries. The aim of the study was to explore the completeness of mandatory varicella reporting in Slovenia. Data were extracted from three electronic datasets, including: mandatory notifiable communicable diseases dataset (SURVIVAL), health statistics dataset - consultations in primary care (ZUBSTAT), and health statistics dataset --hospitalizations (BOLOB). Age- and sex-specific reporting rates were compared during the period 1997-2006. During the ten-year period studied 168,089 cases were recorded via ZUBSTAT, and 128,222 cases by SURVIVAL. On average 76.2% (range: 62.9%-94.9%) were notified. In both datasets, the notified incidence of varicella was highest for preschool children, with a downward shift in age at contracting varicella. The percentage of notified cases decreased with increasing age. The number of hospitalized cases was low for BOLOB and SURVIVAL. On average 74% of hospitalized cases were reported. The mandatory notification system in Slovenia provides enough information to survey age/sex-specific varicella trends in the prevaccine era.