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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.

Leaders need to go beyond knowing the answers to seeking the answers. How can I become a more effective leader? What steps can I take to enhance my leadership skills? Every thoughtful executive or manager should ask such questions regularly. In this article, we’ll offer some practical approaches to answering those questions – and better understanding the leadership journey.

The purpose of this paper is to report on research which addressed two purposes. First, to test the fit between, the theoretical model, and the empirical findings from an earlier reported study. Secondly, to test the extrapolative and interrelated nature of a two sets of cultural adjustment constructs designed to enhance the personal wellbeing and intra‐cultural interaction of cross‐border managers when on foreign assignments.

Data were collected from 244 cross‐border managers working for Australian private sector businesses in South‐East Asia in two broad industry groups: manufacturing/industrial, and financial/services. Respondents were asked to complete a questionnaire based on two separate dimensions associated with an individual's adjustment to cross‐border circumstances vis., personal wellbeing and intra‐cultural interaction. This paper evaluates the measurement fit between the identified constructs, by first examining any significant relationship though a structural equation model using LISREL 8; and then through employing path analysis.

Results from the structural equation modeling were significant; and suggest a sound fit between the theoretical model and the empirical findings. The path analysis further supports the multidimensional model. The results provide direction for organisations in addressing cultural adjustment issues to support the personal wellbeing; and the intra‐cultural interaction; of cross‐border managers.

Future research will need to consider the potential for measurement invariance associated with the framework identified in this paper.

The overall results provide useful insights for organisations as to important interventions to assist cross‐managers in becoming more attuned to their new job, business and cultural surroundings and circumstances. In this respect, cross‐border organisations need to include such interventions amongst the “adjustment experiences” for their cross‐border managers in developing personal wellbeing skills and intra‐cultural interaction strategies.

For several decades, leaders have recognized that the ethos and language of our social, business, and governance structures have become barren, too small, and insufficient for the many challenges and opportunities facing contemporary leaders and the myriad contexts in which they serve. “Designing Leadership Like Jazz” addresses these concerns.

“Designing Leadership Like Jazz” is about understanding the centrality of leadership formation in shaping, or designing, leaders as well as understanding leadership as an art. In this chapter, I identify what leadership formation is and is not. Drawing on the language of jazz music and related arts, I also surface strategies and lessons that can be used by anyone who leads or aspires to lead. Not only can the lessons be applied by anyone who leads or aspires to lead but they also can be applied anywhere, at any time, and in any context. The lessons apply to us as individuals, in intimate relationships with family and friends, in community settings, in workgroups, among team members, in organizations and institutions, and in nations.

Sequestered in their boardroom, Morgan Donne, the CEO of a struggling financial services company, recounts their past successes. Determined to help her inner circle remember what it is like to be part of a winning team, she invites them to share a story about their strengths. Morgan begins. Then the CFO shares his story.

The paper provides initial findings on the causes and consequences of problematic mid‐career work‐role transitions – self‐reported career mistakes described by individuals in terms of a mismatch between expectations and reality.

This exploratory study uses in‐depth interviews based on critical incident technique (CIT) to elicit accounts of problematic work‐role transitions.

Participants reported mismatches arose because their expectations were based on their prior experience, rather than upon information provided by the organisation during the course of the recruitment process. These mismatches stimulated very active sense making on the part of participants, largely focused on finding ways to make their continuation in the role tolerable.

The present study, which is exploratory in nature, involved a small sample size, and the use of retrospective accounts. The findings are therefore preliminary and may not be representative of mid‐career managers' experience with problematic work role transitions. However, they confirm the relevance of career mistakes to organisations and individuals and indicate a need for further research on the subject.

The study suggested managers moving post in mid‐career bring to their new role a range of expectations based upon prior experience, rather than the recruitment process. Further study is needed, but these findings have significant implications for organisations, in that they suggest recruitment processes must provide information in a manner which might overcome or correct these prior assumptions.

The subject of career mistakes has received little treatment in the organisational side of the careers literature, and yet is of everyday concerns to organisations and individuals.

Heraeus sales engineer Heraeus Equipment Ltd. have appointed a new sales engineer to cover Scotland, Northern Ireland and the north of England. He is David Armstrong (27), who joined the company in December after having had several years' experience as a technical sales representative in the laboratory equipment field. He has a B.Sc. in chemistry from Heriot Watt University, Edinburgh.

Purpose: Construction in Malta is generally characterised by small projects operated through fragmented contractual ties and limited technological advances. Through this study, the authors aim to examine the impact of changing client requirements on local construction, analyse the impact of these shifts on project expectations and explore how client requirements can be integrated into the ongoing design phases during the life cycle of the structure. Using a multi-million-euro, multi-phase residential, commercial, and redevelopment construction project as a case study, this paper presents an in-depth analysis of the short-term disruptions and long-term impacts while considering the implications for trade-offs.

Methodology: A mixed-methods approach was used to conduct the analysis. Qualitative data collected from semi-structured interviews showed that projects have different impacts on relationships even when the same organisations work on different trades within the same project. The quantitative data collected was used to analyse the variations caused by trade-offs from the original contracted work packages. The case study setting represents an example of a phenomenological methodology. It adapts existing theories to interpret what happens by examining an example of a phenomenon of interest. Although the conclusions cannot be generalised to the whole construction industry, its merit is that it addresses relationships and processes and is therefore ‘holistic’ rather than limited to isolated factors.

Findings: The findings, illustrate the effects or factors supported by the empirical data towards the main framework that supports the research study model for mapping trade-offs. The model is presented as a three-dimensional framework illustrating the dynamics of objectives, considerations, and time across project life cycles, and goes beyond the control parameters of the project management, cost, quality, and time triangle.

Conclusion: A set of recommendations are presented in relation to the drawing up of project briefs, procurement strategies, and the limitations and implications of embedding client changes.