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Article
Publication date: 12 January 2024

Rhianna Garrett

This paper critiques institutional whiteness and racial categorisation in UK higher education. This is done through the representation of the complex narratives of “mixed race”…

Abstract

Purpose

This paper critiques institutional whiteness and racial categorisation in UK higher education. This is done through the representation of the complex narratives of “mixed race” women navigating their PhD experiences in predominantly white institutions, when their identities have proximity to whiteness.

Design/methodology/approach

This study introduces five vignettes of “mixed race” women, gathered from a wider study of 27 PhDs and early career researchers in UK higher education. The paper employs Yuval-Davis’ framework of belonging and bell hooks' approach to chosen versus forced marginality to create a conceptual framework based on fluid agency and empowerment, recognising belonging as an ongoing process.

Findings

The findings reveal how “mixed race” women can occupy a liminal space between belonging to and rejecting racial categorisation, as they attempted to situate their self-identifications within the boundaries of institutional whiteness.

Research limitations/implications

The study only utilises a small sample size of five counter-stories from a larger study on PhD career trajectories, limiting its empirical claims. It also only engages with “mixed race” women who have proximity to whiteness, encouraging research on different “mixed race” intersections.

Practical implications

This paper encourages more discussion around “mixed race” experiences of UK higher education and critical engagement with higher education’s reliance on statistical data to understand racialised communities.

Originality/value

This paper contributes new empirical insights into how whiteness is experienced when “mixed race” women negotiate their relation to it in UK higher education. It also provides theoretical advancements into understanding of institutional whiteness and critically engages with racial categorisation.

Details

Equality, Diversity and Inclusion: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-7149

Keywords

Article
Publication date: 18 March 2024

Pascale Marceau and Frank Pons

This study aims to identify the determining factors of perceived altruism and attitude toward an inclusive sponsorship activation, as well as the impact of these variables on the…

Abstract

Purpose

This study aims to identify the determining factors of perceived altruism and attitude toward an inclusive sponsorship activation, as well as the impact of these variables on the attitude toward the sponsor.

Design/methodology/approach

Online survey data were obtained from 1,228 respondents from France, the UK and South Africa. The data were analyzed using partial least squares structural equation modeling (PLS-SEM).

Findings

The results show that the cause-brand fit has a strong positive impact on the perceived altruism toward the motivations underlying inclusive activation, while skepticism toward advertising has a very weak negative impact. In return, perceived altruism positively influences the attitude toward inclusive activation and sponsor attitude. Furthermore, this attitude toward inclusive activation is positively influenced by involvement in women’s soccer and France men’s national football team identification. The attitude toward inclusive activation also positively influences the attitude toward sponsor attitude. However, contrary to what had been advanced, identification with the France women’s national football team and the nationality of the respondents (French, British or South African) had no impact on the attitude toward inclusive activation, while the perceived importance of the cause had very weak impact on attitudes toward inclusive activation.

Originality/value

This study highlights the potential benefits of investing in inclusive sponsorship activations, particularly with respect to their positive impact on consumer attitude toward sponsor attitude. It also highlights the importance of establishing, in advance, a strong association between the brand image and the cause supported, so that the motivations underlying the inclusive activations are perceived as more altruistic.

Details

Corporate Communications: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1356-3289

Keywords

Article
Publication date: 4 January 2022

Abdul-Razak Bawa Yussif, Stephen Taiwo Onifade, Ahmet Ay, Murat Canitez and Festus Victor Bekun

The volatility of exchange rate has generally been sighted as a primary cause for various shocks and instability in international trade of Ghana as witnessed over the years and…

Abstract

Purpose

The volatility of exchange rate has generally been sighted as a primary cause for various shocks and instability in international trade of Ghana as witnessed over the years and most especially in recent times. Hence, owing to the increasing trade levels between Ghana and Ghana's global trading partners, the study aims to investigate if the trade–exchange rate volatility nexus in Ghana supports the positive, negative or ambiguous hypotheses?

Design/methodology/approach

The study investigates the effects of Ghana's exchange rate volatility on international trade by designing import and export equations to estimate both short- and long-run specifications of the effect and employing the multivariate generalized autoregressive conditional heteroskedasticity (GARCH) with Baba, Engle, Kraft and Kroner (BEKK) specification developed by Engle and Kroner (1995) as a further check for the robustness of the findings. Monthly data between 1993 and 2017 on the real effective exchange rates of Ghana's trade with 143 trading partners were taken as the series for modeling the volatility using GARCH andexponential generalized autoregressive conditional heteroskedastic (EGARCH) models.

Findings

The empirical results show that the volatility of exchange rate negatively impact export performances in the Ghanian economy. On the other hand, there was no sufficient evidence to support the observed positive effect of exchange rate volatility on imports, as the effects were only significant at 10% level in the long run. Thus, it is concluded that the finding cannot confirm a relationship between volatility and import. Thus, the results present differences in the direction of the effect of exchange rate volatility on imports and exports in the context of the Ghanaian economy.

Research limitations/implications

Considering the fragility of the Ghanaian economy and Ghana's macro-economic indicators, the study points at the crucial need for more integration of well-informed trade policies within the country's macro-economic policy framework to contain the impacts of exchange rate volatility on trade performances.

Practical implications

The study contributes to literature by scope and method. More specifically, empirical studies have failed or provided little evidence uniquely on the Ghanaian economy's reaction to exchange rate volatility on the country's imports and exports. Additionally, most of the existing empirical studies measure exchange rate volatility using the standard deviation of the moving averages of the logarithmic transformation of exchange rates. This method is criticized because the method is unsuccessful in capturing the effects of potential booms and bursts of the exchange rate. The authors' study circumvents for these highlighted pitfalls.

Social implications

The study contributes to literature by scope and method. More specifically, empirical studies have failed or provided little evidence uniquely on the Ghanaian economy's reaction to exchange rate volatility on the country's imports and exports. Thus, the study chat a course for socio-economic dynamic of Ghanaian economy.

Originality/value

The study contributes to literature by its scope and method, as extant empirical studies have provided little evidence specifically on the Ghanaian economy's reaction to exchange rate volatility. Additionally, most of the existing empirical studies measure exchange rate volatility using the standard deviation of the moving averages of the logarithmic transformation of exchange rates. This method is criticized because of the method's inadequacies in capturing the effects of potential booms and bursts of the exchange rate. The study thereby essentially circumvents for these highlighted pitfalls.

Details

Journal of Economic and Administrative Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1026-4116

Keywords

Article
Publication date: 19 July 2023

Subashini Suresh, Suresh Renukappa, Mark Stride, Rachel Nicola Toor and Asiha Khan

The construction industry is famous for gender imbalance and reluctance in initiating change. In recent years, construction is becoming an attractive career choice for women…

Abstract

Purpose

The construction industry is famous for gender imbalance and reluctance in initiating change. In recent years, construction is becoming an attractive career choice for women. However, this change has been gradual. The purpose of this research was to understand the challenges women are facing in construction sector after a decade of implementation of the Equality Act 2010 in the UK and how women in the sector feel the industry could be further improved. This research investigated real-life experiences to identify where the industry needs to make viable improvements.

Design/methodology/approach

A qualitative research methodology was adopted. In total, 31 semi-structured interviews were conducted to collect data, which was then analysed using content analysis for inference and conclusion.

Findings

This research revealed that women still experience adversity forcing them to work harder than usual to prove their belonging in construction sector. The “man’s world” culture is still widespread. However, women have seen improvements over recent years but believe more can be done from an intersectionality perspective. This is pertinent due to the Brexit and Covid-19 situation.

Originality/value

The study contributes to the field of equality and diversity in the construction sector. Women believe that factors such as bespoke initiatives, equal pay, flexible working hours (considering childcare and caring responsibilities), mental health and well-being support, and equality and diversity policies will enable the construction sector to create conducive environment for women now and in the future.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 30 April 2024

Matt Broadway-Horner

The purpose of this scoping review is to find studies testing out psychological interventions to help victims of conversion therapy. Life after conversion therapy can be…

Abstract

Purpose

The purpose of this scoping review is to find studies testing out psychological interventions to help victims of conversion therapy. Life after conversion therapy can be devastating; nonetheless, what treatment modalities are available for this population?

Design/methodology/approach

This study adopts scoping review process using JBI protocol.

Findings

There are minimal results to conclude upon. The paper presents discussion on future research and inquiry. The author introduces a positive autoethnography, adapting the model created by Tedeschi and Calhoun (2004) to create the post-conversion recovery process to aid recovery.

Research limitations/implications

Eye movement desensitization and reprocessing and positive autoethnography offer valuable insights, but further research is needed to help survivors.

Practical implications

To reduce the current death-by-suicide trends, more education and training are needed to help this specialised group.

Social implications

The suicide rates for sexual minority conversion therapy victims are eight times higher than those of other sexual minority groups and isolation levels. A single point of entry pathway for conversion therapy survivors is needed.

Originality/value

To the best of the authors’ knowledge, this is the first review addressing gay conversion therapy and disfellowship. It requires further attention, and there are gaps in the knowledge that need to be filled.

Details

Mental Health and Social Inclusion, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-8308

Keywords

Article
Publication date: 27 March 2024

Md Zillur Rahman, Farid Ullah and Piers Thompson

Previous studies have shown how the nature of businesses and the strategies pursued by their owners are affected by the personality traits of their owners. These personality…

Abstract

Purpose

Previous studies have shown how the nature of businesses and the strategies pursued by their owners are affected by the personality traits of their owners. These personality traits can be formed in the early stages of life due to experiences and the surrounding context, where religion is a particularly important aspect of this context. This study aims to explore how religion affects entrepreneurial activities through the personality traits created.

Design/methodology/approach

This study uses interviews with 43 Muslim entrepreneurs in Scotland to examine the role played by religion. This ensures that the national institutional context is kept consistent but also allows an in-depth examination of relationships, which are likely to be interlinked and recursive.

Findings

The traits created influence the nature of the entrepreneurial activities undertaken with the potential to harm and support the entrepreneurial endeavours. It is the combination of personality traits that are formed which have the greatest effect. As such, it is found that Muslim entrepreneurs display less openness and creativity associated with new ideas, but this does not reflect risk aversion rather hard work in itself is valued, and patience combined with an external locus of control mean entrepreneurial behaviours are not altered to boost poorly performing business activities.

Originality/value

For Muslim entrepreneurs in Scotland, their traits explain why growth may not be a foremost consideration of these entrepreneurs rather they may value hard work and meeting the ideals of formal and informal institutions associated with religion. For those seeking to support minority groups through the promotion of entrepreneurship, either they must seek to overcome these ingrained traits or alter support to complement the different objectives held by Muslim entrepreneurs.

Details

International Journal of Entrepreneurial Behavior & Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 29 September 2023

Clara Margaça and Donizete Rodrigues

The relationship between ethnicity, religion and entrepreneurship is an emerging field, and an extremely important topic, considering the influence of these drivers on people’s…

Abstract

Purpose

The relationship between ethnicity, religion and entrepreneurship is an emerging field, and an extremely important topic, considering the influence of these drivers on people’s lives and on entrepreneurs’ performance, in particular. This study aims to explore and contribute to a more robust understanding of this relationship.

Design/methodology/approach

The main trends were disclosed using Preferred Reporting Items for Systematic Reviews and Meta-Analysis and VOSviewer. The set of articles cover the annual period from 1973 to 2022. The coupling analysis founded links to produce a framework outlining an integrative state of the art intersecting ethnicity and religion and entrepreneurship spectrum study.

Findings

The analysis identified integrative relationships between the concepts of ethnicity, religion and entrepreneurship, which describe the direction of literature, resulting in five main categories.

Originality/value

This study offers a novel framework and in-depth understanding to delve into this interrelationship research agenda. Guided by the gaps in the literature, a set of outstanding avenues for future research are proposed.

Details

Society and Business Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-5680

Keywords

Article
Publication date: 1 February 2024

Esraa Esam Alharasis, Abeer F. Alkhwaldi and Khaled Hussainey

This study aims to investigate the moderating effect of the COVID-19 epidemic on the relationship between key audit matter (KAM) and auditing quality.

Abstract

Purpose

This study aims to investigate the moderating effect of the COVID-19 epidemic on the relationship between key audit matter (KAM) and auditing quality.

Design/methodology/approach

The authors use the ordinary least squares regression on data from 942 firm-year observations of Jordanian non-financial institutions across the period (2017–2022) to test the hypotheses. The authors use content analysis method to measure levels of KAM disclosure.

Findings

The investigation’s findings highlight the importance of KAM disclosure in achieving audit quality in line with international standard on auditing no. 701 (ISA-701) requirements. COVID-19 is also found to have a positive relationship with audit quality, further confirming the crisis’s devastating impact on audit complexity and risks and providing evidence for the need for supplementary, high-quality audit services. Due to the correlation between KAM disclosure and increased auditor workload and responsibility, the analysis reveals that the COVID-19 factor strengthens the link between KAM disclosure and audit quality.

Practical implications

This study has the potential to be used as a basis for the creation of a new regulation or standard regarding the reporting of unfavourable events in financial filings. This study’s findings provide standard-setters, regulators and policymakers with current empirical data on the effects of implementing ISA-701’s mandate for external auditors to provide more information on KAM. The COVID-19 crisis offers a suitable setting in which to examine the value of precautionary disclosures in times of economic uncertainty, as well as the significance of confidence interval disclosures and the role of external auditing in calming investor fears. This analysis is helpful for stakeholders, regulatory agencies, standard-setters and readers of audit reports who are curious about the current state of KAM disclosures and the implementation of ISA-701. The results may have ramifications for academia in the form of a call for more evidence expanding this data to other burgeoning fields to have a clear explanation of the real impact of reporting KAM on audit practices.

Originality/value

To the authors’ awareness, this research is one of the few empirical studies on the effect of the COVID-19 crisis on auditing procedures, and more specifically, the effect of disclosures on KAM by external auditors on audit quality. This study’s findings represent preliminary scientific evidence linking the pandemic to business performance. Minimal research has been done on how auditors in developing nations react to pandemic investor protection and how auditors’ enlarged reporting responsibilities affect them. The vast majority of auditing studies have been conducted in a highly regulated system, so this research contributes by examining audit behaviour in a weak legal context.

Details

International Journal of Law and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 4 September 2023

Md Khokan Bepari, Shamsun Nahar, Abu Taher Mollik and Mohammad Istiaq Azim

In this study the authors examine the nature and contents of key audit matters (KAMs), and the consequences of KAMs reporting on audit quality in the context of a developing…

Abstract

Purpose

In this study the authors examine the nature and contents of key audit matters (KAMs), and the consequences of KAMs reporting on audit quality in the context of a developing country, Bangladesh. The authors’ proxies of audit qualities are discretionary accruals, small positive earnings surprise, audit report lag, earnings management via below the line items and audit fees.

Design/methodology/approach

The authors use content analysis of the KAMs for the period 2018–2021 to understand the nature and extent of KAMs reported by auditors in Bangladesh. The authors then use multivariate regression analysis to examine the effect of the number and content characteristics of KAMs on audit quality by using multivariate regression analysis.

Findings

Auditors in Bangladesh disclose a higher number of KAMs compared to other countries, disclose short descriptions of KAMs and industry generic KAMs. The authors document significant cross-sectional variations in the number and content characteristics of KAMs reported by auditors in Bangladesh. The authors’ pre-post analysis suggest that audit quality has improved after the adoption of KAMs. Cross-sectional analysis suggests that KAMs number and content characteristics are related to audit quality.

Practical implications

The authors’ findings imply that the KAMs reporting has the potential to play significant monitoring role in reducing the opportunistic behavior of managers. Hence, KAMs reporting can play a significant role in reducing the agency problem. For regulators, shareholders and corporate managers, the authors’ findings imply that if the audit quality is to be increased, the audit effort should be supported by an appropriate amount of audit fee.

Social implications

The content characteristics of KAMs significantly influence managerial reporting behavior and affect the level of audit efforts.

Originality/value

Unlike developed countries (Gutierrez et al., 2018; Lennox et al. 2022), this study supports that KAMs reporting improves audit quality and control opportunistic behavior of managers in developing countries. The authors show that even though the KAMs disclosure quality is poor, it has the potential to improve financial reporting quality.

Details

Journal of Accounting in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 2 May 2024

Sophie Wood, Annie Williams, Nell Warner, Helen Ruth Hodges, Aimee Cummings and Donald Forrester

Secure children’s homes (SCHs) restrict the liberty of young people considered to be a danger to themselves or others. However, not all young people referred to SCHs find a…

Abstract

Purpose

Secure children’s homes (SCHs) restrict the liberty of young people considered to be a danger to themselves or others. However, not all young people referred to SCHs find a placement, and little is known about the outcomes of the young person after an SCH or alternative placement. The purpose of this paper is to understand which characteristics most likely predict allocation to an SCH placement, and to explore the outcomes of the young people in the year after referral.

Design/methodology/approach

A retrospective electronic cohort study was conducted using linked social care data sets in England. The study population was all young people from England referred to SCHs for welfare reasons between 1st October 2016 to 31st March 2018 (n = 527). Logistic regression tested for differences in characteristics of SCH placement allocation and outcomes in the year after referral.

Findings

In total, 60% of young people referred to an SCH were allocated a place. Factors predicting successful or unsuccessful SCH allocation were previous placement in an SCH (OR = 2.12, p = 0.01); being female (OR = 2.26, p = 0.001); older age (OR = 0.75, p = 0.001); and a history of challenging behaviour (OR = 0.34, p = 0.01). In the year after referral, there were little differences in outcomes between young people placed in a SCH versus alternative accommodation.

Originality/value

The study raised concerns about the capacity of current services to recognise and meet the needs of this complex and vulnerable group of young people and highlights the necessity to explore and evaluate alternatives to SCHs.

Details

Journal of Children's Services, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-6660

Keywords

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