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This study aims to investigate the extent to which the provision of non-audit services (NAS) by external auditors to audit clients affects auditors’ independence and the audit expectation gap in Nigeria.

The study adopts an interpretivist approach. In total, 30 semi-structured, face-to-face interviews were conducted to explore the views expressed by audit partners and pension fund managers in Nigeria; group responses were evaluated and presented separately. After transcribing the interview audio recordings, a thematic data analysis of the two groups’ responses was performed.

Interpretation of the interview responses indicates that the provision of NAS by audit firms to their audit clients is regarded by auditors as a matter of economic necessity. Nevertheless, it is also perceived as impeding auditors’ independence and increasing the gap between the auditor and public expectations.

This study contributes to the debate surrounding the need for an independent body to oversee auditing standard setting distinct from the current practice to enhance transparency.

A qualitative analysis of the nuanced responses obtained from the semi-structured interviews reveals starkly the perceived economic pressures on auditors to accept non-audit work. Moreover, it endorses the regulation to restrict non-audit work in support of a sustainable fee level for an independent audit.

The purpose of this paper is to explore cultural impact on the harmonisation of Russian Accounting Standards with International Financial Reporting Standards (IFRS).

A theoretical review established that differences still exist between the two sets of accounting standards. For decades, Russia was a socialist state of planned economy. Accounting was a tool of centralised control, and accountants had a job of gathering information for statistical purposes of the government and tax authorities. This led to the development of a “Soviet culture” mindset. Accountants saw their jobs as following prescribed rules. Accounting is seen by Hofstede as a field in which historically developed practices are more important than laws of nature. It is therefore expected that accounting rules and the way they are applied will vary among different national cultures. Hence, Gray tried to explore how Hofstede's national cultural dimensions may explain international differences in accounting. With respect to past research in this area, Nobes argued that “national accounting traditions are likely to continue into consolidated reporting where scope for this exists within IFRS rules”. Ding et al. investigated the role of a country's culture and legal origin as an explanation for the differences between local Generally Accepted Accounting Principles (GAAP) and IAS as they were in 2001. The study gathered 53 Russian accountants' attitudes towards reporting under harmonised Russian Accounting Standards through semi structured interviews.

The findings supported the theoretical view of a “Soviet culture” which has an impact on harmonisation of Russian Accounting Standards with the IFRS. Russia's high rankings in such cultural dimensions as power distance, uncertainty avoidance and collectivism have contributed to the development of certain preferences among Russian accountants. Those preferences were for statutory control, uniformity, conservatism and secrecy. Further findings indicate that accountants in Russia display reluctance to disclose financial information to the external users. One of the main reasons was found to be fear of disclosing too much information to competitors. Based on these findings, accountants in Russia display clear signs of preference for secrecy as opposed to transparency, as identified by Gray.

One of the contributions of this study is to examine current perceptions of Russian accountants towards financial reporting under new harmonised Russian Accounting Standards based on Rozhnova's study.

An abundance of academic studies have been devoted to the investigation of corporate social responsibilities, and although the business world seems to have accepted the general idea that it should be socially responsible, it has never been asked what executives perceive their social responsibilities to be. Additionally, extensive research in an attempt to identify the relationship between corporate social and financial performance by investigating companies' annual and financial reports has shown largely inconclusive results. This paper therefore aims to investigate the insights of corporate executives on both the issues of the social responsibilities of business and the link between corporate social responsibility (CSR) and financial performance. With respect to corporate executives, the authors investigated if there are differences between the perceptions of executives of FTSE 100 and FTSE All‐Share.

The data was collected via online survey and semi‐structured interviews with the executives of FTSE All‐Share companies. Out of 531 executives, the authors received 82 responses of a response rate of 17 per cent. They contacted 178 executives representing FTSE 100 companies and received 29 responses of a response rate of 17.6 per cent. In order to build a phenomenological approach to this study, the authors interviewed four executives to document their opinions and thoughts.

The results indicate that the business world holds a narrow view of its social responsibilities whilst maintaining that it is possible to be both profitable and respectful to its stakeholders. The analysis also reveals that socially responsible businesses employ CSR in pursuit of their commercial interests and consider it to be their competitive advantage. Moreover, the business seems to have integrated CSR into all its operations and activities and considers it as a necessity rather than luxury, which suggests that CSR and financial performance are in synergy.

One major contribution of this study is the difference analysed between perceptions of executives of FTSE 100 and other FTSE All‐Share companies on whether CSR policies and activities are implemented only when extra financial resources are available. This might suggest that FTSE 100 companies are more likely to have already integrated CSR into their business strategy and therefore devote financial resources to their CSR programs. Other FTSE All‐Share companies, in contrast, might still be regarding CSR as an add‐on and therefore spend monies on CSR only when they have extra financial resources available. The similar explanation can be offered for the difference between perceptions of executives of FTSE 100 and other FTSE All‐Share companies as to whether implementation of CSR policies and activities will increase overheads, increase share prices in the following years and help raise new capital.

The purpose of this paper is to consider the potential effects of organizational socialization on organizational-level outcomes and to demonstrate that organizational socialization is an important human resource (HR) practice that should be included in research on strategic human resource management (SHRM) and should be part of a high-performance work system (HPWS).

This paper reviews the research on SHRM and applies SHRM theory and the ability-motivation-opportunity model to explain how organizational socialization can influence organizational outcomes. The implications of psychological resource theories for newcomer adjustment and socialization are described and socialization resources theory is used to explain how organizational socialization can influence different indicators of newcomer adjustment.

An integration of SHRM theory and organizational socialization research indicates that organizational socialization can influence organizational outcomes (operational and financial) through newcomer adjustment (human capital, motivation, social capital, and psychological capital variables) and traditional socialization/HR outcomes such as job satisfaction, organizational commitment, job performance and reduced turnover.

In this paper the authors describe the socialization resources that organizations can use to facilitate newcomer adjustment to achieve newcomer and organizational outcomes.

This is one of the first papers to integrate the organizational socialization literature with SHRM theory and to explain how organizational socialization can influence organizational outcomes.

The British countryman is a well‐known figure; his rugged, obstinate nature, unyielding and tough; his part in the development of the nation, its history, not confined to the valley meadows and pastures and uplands, but nobly played in battles and campaigns of long ago. His “better half”—a term as true of yeoman stock as of any other—is less well known. She is as important a part of country life as her spouse; in some fields, her contribution has been even greater. He may grow the food, but she is the provider of meals, dishes, specialties, the innovating genius to whom most if not all British food products, mostly with regional names and now well‐placed in the advertising armentarium of massive food manufacturers, are due. A few of them are centuries old. Nor does she lack the business acumen of her man; hens, ducks, geese, their eggs, cut flowers, the produce of the kitchen garden, she may do a brisk trade in these at the gate or back door. The recent astronomical price of potatoes brought her a handsome bonus. If the basic needs of the French national dietary are due to the genius of the chef de cuisine, much of the British diet is due to that of the countrywoman.

The bulk of jet engine noise developed at high powers arises from the turbulent mixing of the jet efflux in the surrounding air, as judged from model experiments, and has a continuous spectrum with a single flat maximum. The high frequency sound arises from fairly close to the orifice, and reaches its maximum intensity at fairly large acute angles to the jet direction. Lower frequency noise arises from lower down stream and its maxima make smaller acute angles with the jet axis. The possible origins are briefly discussed in view of Lighthill's theory and refraction effects. The most intensesound has a wave‐length of the order of three or four exit diameters, and originates between five and ten diameters from the orifice. A semi‐empirical rule of noise energy depending on the jet velocity to the eighth power and the jet diameter squared gives a rough estimate of the noise level for both cold and heated jets. Further noise from heated or supersonic jets may occur through eddies travelling at supersonic speed and so producing small Shockwaves. Model experiments have shown that interaction between shock‐wave configurations in choked jets and passing eddy trains generates sound and this initiates further eddies at the orifice. The directional properties of this sound are quite distinctive, the maximum being in the upstream direction. Methods of reducing jet noise are briefly discussed.

On the road to making libraries more accessible to people with disabilities, librarians often get stuck in technological mud. The choices are overwhelming, and many librarians feel they lack the technical expertise to select appropriate equipment. They have many questions about assistive technologies (AT): Should we buy a monochrome or color CCTV (close circuit television)? Which scanner works best? Can scanning software be used independently by someone who relies on synthesized speech output? How much RAM (Random Access Memory) and how large a hard drive are needed to run assistive technologies? How big a monitor is needed for screen enlargement software? Is the screen enlargement program compatible with the voice output program? Do we need a Braille printer? a refreshable Braille display? a personal transmitter/receiver system? If yes, FM or infrared? And what about a voice recognition system?

This paper has two objectives. The first is to see whether “shared values” is an important intermediary, or part of the “black box” (along with organisational commitment and job satisfaction), between HRM practices and firm performance. The second is to assess whether the use of multiple levels of respondents produces different results compared with the usual practice of using senior HRM managers or, in lieu, another senior manager.

A survey methodology is used to obtain perceptual data on HRM practices and a variety of work‐related attitudes. The sample comprises managers, supervisors and workers from 27 New Zealand firms. Statistical analysis, using SPSS, was performed at the firm and individual level.

At group‐level there are wide differences in attitudes towards HRM activities. The desirability of using as many respondents as possible, and also respondents from different levels within organisations, was confirmed. “Shared values” is also deemed worthy of inclusion in the “black box” as it relates significantly to perceptions of HRM practices. However, organisational commitment and job satisfaction appear to have a stronger role.

Current writings suggest that certain HRM practices can foster a system of shared values amongst the workforce. The study finds this indeed to be the case at the individual level. However, the supposition that a shared value system significantly contributes to the promotion of other desirable attitudinal outcomes has not been supported by the study's findings. A limitation of the study is that it did not explore the HRM‐firm performance relationship in its entirety. Further research exploring all linkages in this relationship is now required.

The paper concludes that practitioners should be wary of pursuing an agenda that sees the development of a shared value system as the key to superior firm performance. Instead, it is suggested that the values of the organisation should be considered as the foundation from which a set of mutually reinforcing and supportive HRM practices is developed.

The paper provides much needed empirical data on shared values and their role in the HRM‐performance relationship.

The antipathy of booksellers and librarians towards loose‐leaf books has been jolted by the success of publishers moving outside the traditional arena of law and into company information VAT and insurance, with many handbooks which appeal primarily to the executive user. The growth of direct sales between publisher and executive is causing this antipathy to be re‐examined.