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This paper aims to assess the effect of different leadership types, the client's identity and auditors' self-confidence on auditors' impartiality.

This paper is a descriptive-survey type, and the collected data are based on a predesigned questionnaire distributed in January 2020. The PLS software is used for data analysis, and the statistical population of this paper includes employed auditors in enlisted audit firms on the Official Association of Auditors. When the parameters were insignificant, the obtained probability from the model fitting was used for hypothesis testing, and the appropriateness of the model was assessed via the structural equations.

The results show a significant relationship between charismatic, transformational, participatory, delegating and bureaucratic leadership and auditors' impartiality. There is also an association between the client's identity and the auditor's impartiality. The client's identity mediates the relationship between transformational leadership and the auditor's impartiality. Moreover, there is a significant relationship between self-confidence and auditor's impartiality.

This paper enjoys an innovative method in the field of behavioural auditing. The effect of transformational leadership on auditor's impartiality with the mediatory role of the client's identity shows the in-depth client–auditor relationship has been taken for granted and not examined previously, so the results of this paper can lend a helping hand to audit firms to enhance the organisational performance.

In this chapter, Ravind Jeawon and I discuss the ideas around being responsive to diversity in an evidence based manner. Although this chapter belongs within the evidence based responsiveness section discussed in the previous chapter, we both considered it essential to provide a whole chapter on its theory and application, as it is an integral area often overlooked in clinical training and provided a curtesy overview during ongoing professional development and clinical supervision. The multicultural literature uses different terminology to refer to the practice of responsiveness, we discuss these ideas and the evidence base for them, while introducing the reader to other processes and theories which will help developing practitioners make sense of what can be a vastly complex area of clinical work. Several adapted, real life case examples are drawn from Ravind’s clinical experience to encourage reflection and provide insight into these processes.

This paper aims to examine the effect of religiosity on the degree of auditor independence given the significance of symbolic gestures constructed by client economic conditions in different situations before and after considering the degree of auditors’ moral development.

The paper uses an experimental design based on running mixed factorial analysis of variance (SPANOVA) using mainly repeated measures GLM to test the interaction effects between (and within) variables on auditor independence.

The main findings indicate that there is a significant interactional effect between the degree of moral development and intrinsic religiosity on the degree of auditor independence, given the stimulating effect of the client’s economic gestures/conditions.

The Egyptian economy is growing and ensuring that auditor independence is paramount to sustaining the local, as well as foreign investors’ interest. Hence, this study is very important in highlighting factors that might lead to some impairment of auditors’ independence.

To the best of the authors’ knowledge, this study is the first to test the interactional effect between the religious orientation rather than religious affiliation and moral development on the degree of auditor independence, such a relationship has not been tested before in the literature. Additionally and most importantly, it uses statistical measurement through its experimental design, as there is a lack of studies in terms of auditor independence in Egypt. The existing literature follows the perceptional assessment rather than the real measurement of the degree of auditor independence.

This article addresses the issues of career counseling and career‐based satisfaction. It is argued that taking a narrative approach to career counseling is both theoretically and practically justified. The article explores narrative theory in relation to career counseling and identity, and illustrates the central notions that arise from the theory, with a brief case study. It is concluded that a narrative approach to career counseling can assist clients who are uncertain about where to go next in their careers, particularly within the context of the boundaryless career.

Little is known about how individual differences play out in the process of authentic self-development (ASD) through workplace coaching. This article explores whether the Big Five personality traits and affective, behavioral, cognitive and desire (ABCDs) components of the Big Five personality traits were relevant to ASD, specifically examining the role of affect as a potential mediator.

In total, 176 clients' personality was assessed pre-coaching. Aspects of ASD (perceived competence, goal commitment, self-concordance and goal stability) were assessed post-coaching. Clients' affect balance (AB) scores were obtained post-session.

Multilevel path models showed that higher levels of mean AB (but not the slope) mediated the associations between personality and perceived competence and goal commitment. Personality predicted goal self-concordance, but these effects were not mediated by AB, neither personality nor AB predicted goal stability.

The authors encourage randomized controlled trials to further test findings of this study. Ruling out method variance is not possible completely. However, the authors put forth considerations to support the authors' claim that method variance did not overly influence our results.

These results suggest the necessity of an optimal experience of affect for ASD in workplace coaching and the understanding of how ABCDs, AB and ASD are related beyond coaching psychology.

A deeper understanding of personality processes is important for fostering ASD to meet the challenges of management development in the authors' volatility, uncertainty, complexity and ambiguity (VUCA) world.

This is the first study to test personality as a process in workplace coaching linking personality to one of the most valued leadership skills: authenticity.

On 30th October, 2000, a new initiative to combat money laundering was unveiled. What differentiates this initiative from many of the existing initiatives is that it has been put forward by the private sector. Eleven banks signed a set of principles known as the Wolfsberg Anti‐Money Laundering Principles (the ‘Wolfsberg Principles’). The Wolfsberg Principles are a non‐binding set of best practice guidelines governing the establishment and maintenance of relationships between private bankers and clients. Over the past decade much has been written about money laundering, the problems it creates for the economic, political and social institutions of countries, and the need to combat the phenomenon. Most initiatives to date have been public sector led by governments and their regulatory and law enforcement agencies, or by government representatives acting through international forms such as the Financial Action Task Force (FATF) and the Basel Committee of Bank Supervisors. Consequently, most initiatives have focused on enacting new criminal laws, implementing reporting requirements, and developing codes of best practice. The fact that the private sector has taken the initiative to establish the Wolfsberg Principles is therefore worthy of closer analysis. As Dr Peter Eigen, the Chairman of Transparency International, observed on the release of the Wolfsberg Principles, ‘This is a unique event — few would expect the leading anti‐corruption organisation and the leading banks to be standing on the same platform’. The following article examines the Wolfsberg Principles in order to identify the various strengths and weaknesses of each. First, however, it is worth noting in brief the background to the Wolfsberg Principles and the regulatory paradigm within which they are to operate.

Border crossing between systemic and racial identity theories can contribute to systemic research on Black therapists work with White families.

Questionnaires were used to gather data from 29 Black, Asian and Mixed Heritage therapists in order to test the significance of variables associated with transgenerational advice, socialisation experience, professional training and therapists’ perception of successful outcomes (n=29). The study concluded that White clients were associated with the contact and disintegration statuses at the beginning of therapy, and that Black therapists were associated with being at least two racial identity statuses in advance of their White clients. In addition, results showed that there was a significant association with eye contact and White clients across all racial identity statuses in therapy, and that the therapist’s age was significantly associated with therapeutic experiences, length of therapeutic practice and the belief in working with unintentional racism in therapy. The outcome of this study will have policy implications in terms of clinical practice and supervision.

The author writes from experience, originally as a member of the Aslib Consultancy Service and subsequently as an independent consultant. She explores the expectations of the client and the consultant, qualities desirable in consultants and job satisfactions, and goes on to analyse in detail the consulting process, the pathology of information systems and the role of library consultants as change agents.

The purpose of this paper is to explore the relationship between anti‐money laundering (“AML”) and combating of financing of terrorism (“CFT”) customer due diligence (“CDD”) measures in the financial services industry, and exclusion from financial services.

An introduction to the concept of financial exclusion is provided as well as an overview of international AML/CFT CDD standards. The paper highlights a softening of national CDD measures in South Africa and the UK to lessen the impact on financial exclusion.

Countries should consider the impact that CDD requirements may have on financial exclusion when they design their AML/CFT systems.

Multi‐discilinary research is required to improve the understanding of the broader interaction between AML/CFT objectives, financial exclusion and economic development, especially in countries with a large informal economy.

CDD requirements may unnecessarily exacerbate financial exclusion if they are not formulated with care to reflect the reality of the particular country setting.

The paper offers insights into the international standards resulting to the identification of clients and the experiences in the UK and South Africa regarding the implementation of these standards on financial exclusion.

In the previous chapter, the reader will have become familiar with the idea of screening for traumatic experiences within organisations as a way to identify those who may benefit most from interventions and support. In this chapter, I present an overview of the trauma therapy literature in the first instance and then explore some of the debates regarding specific trauma-informed treatments versus general therapeutic approaches. The multicultural competency literature is discussed, and the multicultural orientation approach of cultural humility, cultural opportunity and cultural comfort is highlighted in a practice context. This chapter concludes with a case study vignette that brings it all together with a clinical example of what trauma-informed therapy through a multicultural lens might look like. As such I operationalise choice, collaboration , trust and transparency, and cultural principles from the trauma-informed care literature. Although applied here to specific trauma-informed organisations, some of the methods and processes that I unpack can be used in non-specific organisations where social/case managers are employed and wish to operationalise choice and collaboration in a structured way.