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On 2 February 2020, 99.9 million viewers learnt about the Women's Football Alliance (WFA), the largest women's American football league in the United States, when former player Katie Sowers became the first woman to coach in the Super Bowl. In the same month, the WFA announced several corporate partnerships and a new television deal with statements that connected the support for women's American football to advancing gender equity.

This chapter examines the professionalisation of women's American football in the United States through the lens of mediated visibilities. We use the term mediated visibilities, rather than media coverage, to move beyond how journalists are writing about sport (or ‘covering’ sport) and account for the complex ways in which content about women's sport circulates across producers and platforms in the digital media environment. In particular, our analysis examines the opportunities and limitations of digital media in the process of (semi-)professionalisation of women's American football.

The WFA joined the broader ‘momentum’ of women's sport in the United States as both the league's social media platforms and the sponsors aligned their messages with cultural narratives around women's sport to invoke gender equity in promoting women's American football. Moreover, the league positioned the strategy to enhance mediated visibility the sport as an integral step in the process of (semi-)professionalisation. However, the role of the WFA's digital media platforms alone appears to be limited without substantial structural change.

This chapter explores the development of the Professional Cook – Indigenous content program in the province of British Columbia (BC), Canada. Chef Andrew George, Wet'suwet'en professionally trained cook, shares his knowledge and experiences in participating in the planning, program development, and delivery of the culinary training program. The Indigenization of the Professional Cook program was made possible through leadership and collaboration between government; training institutions; Indigenous elders, traditional knowledge keepers and communities; industry and businesses. The chapter interweaves reports from the schools, training institutions, and government; highlights from the programs; Indigenous foodways and recipes; and highlights on how such culinary education and training programs can help provide ways toward food sovereignty.

The study critically evaluates the theory of International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Using the extensive structured review of literature using the Scopus database tool, the study reviewed 79 articles, and in particular the topic-related 57 articles were analysed. Nine journals contribute to 51% of articles (29 of 57 articles). In particular, the three journals published 15 articles: Critical Perspectives on Accounting (7), Accounting, Organizations and Society (4), and Journal of Applied Accounting Research (4). In total, 83% (47 of 57) of the articles were published 2009–2018. A total of 1,168 citations were found from 45 articles since 12 articles were without citations. The highest cited authors were Ball (2006) – 410 citations, Kothari, Ramanna, and Skinner (2010) – 135 citations, and Napier (1989) – 85 citations. In particular, five theories have been used widely: institutional theory (13), accounting theory (6), agency theory (3), positive accounting theory (3), and process theory (2). Future studies’ focus could be on theory implications in IFRS adoption/implementation studies in a country or a group of countries’ experience. Future studies could also focus on various theories rather depending on a single theory (i.e. institutional theory).

The following is an introductory profile of the fastest growing firms over the three-year period of the study listed by corporate reputation ranking order. The business activities in which the firms are engaged are outlined to provide background information for the reader.

We investigate the interaction of debt covenants and tax accounting on the adoption of Financial Interpretation No. 48 (FIN 48). We examine how firms respond to the potential tightening of covenant slack upon FIN 48 adoption and whether these actions are penalized by creditors and anticipated by equity markets. We find that upon FIN 48 adoption, the majority of sample corporate borrowers increase their tax reserves and reduce equity. Firms close to debt covenant violation were even more likely to increase tax reserves upon FIN 48 adoption; however, the size of the adjustment was relatively smaller, suggesting that the FIN 48 standards limited, but did not eliminate, firms use of discretion in reporting uncertain tax positions to avoid costly covenant violations. For firms near net worth debt covenant violation, the act of decreasing equity upon FIN 48 adoption imposes real economic costs, as the average cost of debt increased by 43 basis points. Finally, we extend prior research on the market response to FIN 48 by showing how the market response to FIN 48 adoption is a function of debt covenant slack and tax aggressiveness. Specifically, the cumulative abnormal return at the FIN 48 exposure draft release date is negative only for tax aggressive firms that are close to debt covenant violation.

This chapter conceptualizes computational methods across three related, yet distinct approaches: (1) Social Simulation, (2) Data Science, and (3) Big Data. Group communication research is then situated and reviewed along these three lines of research. Although some areas have considerable visibility (e.g., network analysis, text mining), some areas are less visible in group communication research (e.g., Social Simulation, Big Data designs). The chapter concludes with suggestions for issues regarding reliability, validity, and ethics.