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This study seeks to deepen the understanding of the political process underlying the establishment and evolution of corporate governance (CG) regulations in a developing country.

Drawing on regulatory space concept (Hancher and Moran, 1989) and Oliver's (1991) typology of strategic responses, the authors identify which actor participated in and benefitted from the establishment of a new transnational CG regulation in Pakistan. Data were collected through interviews and from the published secondary sources.

The findings highlighted regulations are being influenced and shaped up by the political process of negotiation, bargaining, manipulation and domination between powerful and resourceful actors in a given regulatory space. National regulators and regulatees can be indeed fervent opponents to the transnational regulations when it comes to protecting their well-rooted national interests.

This study contributes to the accounting literature by illustrating political processes through which internationally recognised CG practices are resisted, negotiated and implemented in the developing countries. The regulator must pay attention that the outcome of the regulatory change process is the result of carefully crafted and conscious strategies of actors in the regulatory space.

Higher education institutions have undergone a transformation over the past few decades, from loosely coupled systems to more centrally managed organizations. Central to this ongoing development is the increasing competition for resources and reputation, driving higher education institutions to rationalize their structures and practices. In our study, we focused on changes in job advertisements for professorships in Germany from 1990 to 2010. Findings showed that the requirements stipulated by universities for professorial positions have become increasingly differentiated (and measurable) over time. In this context, competitive aspects, such as third-party funding, international orientation, or publications, have particularly come to the fore and grown significantly in importance. We discuss these findings in light of an increasing managerialization of higher education institutions, which has a direct effect on collegiality. We argue that the differentiation of professorial job profiles leads to even more formalized appointment processes and may push collegial governance into the background.

The purpose of this study is to examine both the responses of auditees to corporate governance audit (CGA) regulation and the practices of CGA auditors.

The study used a mixed method. Content analysis of 200 annual and CGA reports was carried out for 13 years, from 2008 to 2021, split into voluntary disclosure and mandatory disclosure periods. Quantitative analysis was also conducted using Kruskal–Wallis and Dunn's tests. Data gathered were interpreted through the lens of isomorphism and Oliver's (1991) strategic responses to institutional processes.

The study revealed that in the voluntary disclosure period, auditees responded mainly with acquiescence, motivated by mimetic isomorphic pressure. In the mandatory disclosure period, auditee responses ranged from acquiescence to dismissal of corporate governance regulation (i.e. coercive isomorphic pressure). Auditor reporting of CGA findings was found to be heterogeneous, suggesting that normative and mimetic isomorphism did not homogenize auditor practices.

The absence of uniform auditee responses to CGA regulation during the mandatory disclosure period suggests that the purpose of mandating the regulation has not yet been achieved and may signal inadequate coercive isomorphic pressure from the Financial Reporting Council of Nigeria (FRCN). Similarly, heterogeneous reporting of CGA findings by corporate governance auditors inhibits the comparability of audit findings, limiting their value for information users.

This study examines corporate governance auditor practices and auditee responses to corporate governance audit regulation.

This paper aims to examine accessibility in the built environment and tries to determine the physical and attitudinal barriers affecting Persons with Visual Disabilities' (PWVDs) experience on the University of Jordan (UJ) campus.

This is a descriptive mixed-methods study, based on the following: data collection regarding PWVDs' services at UJ; semi-structured interviews with PWVDs and with some employees at UJ; observations, photographs and direct measurements during campus tours; accompanying one student with poor eyesight when navigating through UJ campus; then, analyzing data in light of the national code's accessibility checklist.

UJ campus suffers from many shortcomings regarding accessibility; these include an insufficient pedestrian environment, limited tactile paths, low illuminance levels in lecture halls and other inadequate services. Besides, there are many infringements on PWVDs' paths, due to either new expansions or unconscious behavior. Moreover, interpersonal barriers prevent PWVDs from using assistive equipment and accommodation. The study concludes that preserving pedestrians' rights, monitoring new expansions, renovating the UJ campus in accordance with national codes and international standards, improving PWVDs services and awareness-raising programs are needed to ensure accessibility for PWVDs.

New legislation has been recently passed regarding accessibility in Jordan, and – on the UJ campus – the first phase of tactile paving has been installed. This paper is believed to be the first of its kind to evaluate PWVDs' services following the new changes. The study's methodology might also be deemed useful to stakeholders when enabling the built environment.

The purpose of this study is to provide for critical literature on the legal aspects of corporate governance and their application in Mauritius. The drawbacks of having the principles in the form of a non-binding code are discussed, and a case is made to consider their enshrinement in laws such as the Companies Act 2001 to render them legally enforceable for the good health of companies in Mauritius.

A doctrinal legal methodology has been adopted to assess the effectiveness of the principles of the 2016 Code of Corporate Governance of Mauritius. Legislations, legal texts, case law and regulations are used to conduct this assessment. In addition, a black-letter approach is taken while discussing the enshrinement of the principles in the Companies Act 2001 of Mauritius. The doctrinal methodology is further supported by a qualitative analysis of the principles of corporate governance based on existing legal literature, which emphasises their relevance and importance.

The principles of the 2016 Code of Corporate Governance are no doubt a progress over the former 2004 Code in various aspects, aligning the Code with the requirements of the OECD. However, there are still certain loopholes that have been highlighted. In addition, the extent to which these principles are reflected in the Companies Act, which is the primary legislation for companies, has been found to be lacking and inadequate.

This paper is, to the best of the author’s knowledge, the first legal literature concerning the Mauritian legal framework on corporate governance. This is relevant because the country has recently experienced corporate collapses, which could arguably have been avoided with the application of the principles of corporate governance. As such, the paper will present a case study that can be used as a reference for future research on the enforceability and justiciability of these principles.

Community centers play a socio-economic and urban role of combining different communal necessities, that serve inhabitants, at different neighborhoods in cities. Their role emerged in importance as being a hub for improving and customizing quality of life experiences of the public. This research presents a code-based risk assessment tool for evaluating fire safety measures that can be adapted in the context of community centers. It also provides an exemplary case study to demonstrate its application.

The study identified the factors that render community centers as a high-risk type of facilities in fire events. Various fire codes and standards were reviewed to describe the relevant fire safety measures. A code-based fire risk assessment tool was developed and implemented, through a case study. A set of recommendations were developed to improve the fire safety conditions of the case study facility.

Several violations to fire safety were identified in the case study building. The findings led to identifying a set of recommendations to improve its fire safety conditions.

This research introduced a systematic approach to raise awareness about fire incidences and consequences in community centers, and provides facilities managers with a tool, to assess compliance based on international fire code requirements.

In fire events, community centers are considered as high-risk facilities that may lead to significant losses of human lives and damages to assets. It is significant to study the causes of fire, for ensuring effective prevention and safe operations.

The aim of this study is to explore how a practice approach can provide an understanding of board diversity practices. Drawing from Schatzki's practice theory, this study considered how board diversity is practiced from the doings and sayings of directors in Mauritius.

In this study, in-depth interviews with directors in listed companies from different industrial sectors were used to collect data.

The authors' findings indicate that a country's board diversity practices are influenced by the country's unique social, economic and cultural environment. Whilst board diversity practices may appear as the practices that are motivated by compliance, a deeper look at the results reveals that the laws governing board diversity are interpreted very subtly in a way that benefits shareholders' self-interest. A low percentage of female directors on boards and some indications of shareholder-driven practices are also found. Whilst the corporate sector acknowledges the advantages of diversity, there are some practices that they are unwilling to abandon, demonstrating the importance of the teleoaffective structures and normativity in determining what really occurs. Members of boards resolving disagreement further demonstrates the teleoaffective structure.

This research would be of interest to researchers because of the research's novel approach in studying board diversity which could be used by other researchers to experiment with a practice approach in exploring corporate governance phenomena in unique settings.

The findings are of relevance to policymakers and regulators who seek to strengthen corporate governance practices in similar settings.

This research contributes to the literature on board diversity by showing that analysing board diversity through a practice approach enables a more comprehensive understanding of practices. The authors' study confirms that practice theory has the potential to re-orient the way board diversity studies are undertaken.

Anyone who has recently watched television or movies can tell you that transgender, gender nonbinary or gender expansive people are becoming more visible in these media. This trend reflects the reality that younger generations are increasingly identifying with more fluid and nonbinary gender and sexual identities and are progressively expressing those identities in a more flexible and changing manner (Herman et al., 2022; Wilson & Meyer, 2021). Unsurprisingly then, those individuals are also more visible at work, including in workplaces with employer-mandated dress codes. Indeed, in 2020 the US Supreme Court decided a case involving a transgender woman, Aimee Stephens, who was fired because her employer, a funeral home, required her to conform to its gender-binary dress policy and wear clothing mandatory for people assigned male at birth, rather than appropriate for her female gender identity ( Bostock v. Clayton County, 2020).

However, as the description of Aimee Stephens's own experience illustrates, often these employer appearance codes are based on a binary and fixed conception of gender and gender identity and expression at odds with the increasing number of workers who do not identify within those rigid parameters. Moreover, even when an employee, like Aimee Stephens herself, could have fit within her employer's dress code, the improper application of that policy to her, or employer concerns about customer or co-worker discomfort with an employee's appearance under the policy may mean that a worker's identity and expression may still conflict with a workplace appearance code. For gender nonbinary or nonconforming individuals, these complications are magnified.

This chapter explores the practical problems and barriers that employer dress codes have on employees whose gender identity and/or presentation move beyond the traditional male/female binary. Using insights from queer theory, gender expansive employees serve to interrogate fundamental assumptions behind workplace dress policies and the formal and informal ways in which these policies are policed. The chapter will explore that discordance, examine possible employer resolutions, and evaluate the strengths and weaknesses of those responses.

This study aims to explore how emerging SMEs respond to the multifaceted contents of CSR-related code of conduct (COC) from external stakeholders and the underlying constraining forces and mechanisms shaping such responses.

This study opted for a qualitative methodology using the content analysis, and the data were collected from the auditing reports on Chinese export-oriented SMEs carried out by a public and independent third-party agency.

The findings showed that SMEs from emerging markets present a short-termism orientation in the response to external CSR-related COC, and the study developed a threefold response typology implemented by SMEs, capturing economic interest and moral rightness as two dimensions shaping such responsive patterns. The study furthermore showed that whether SMEs' responses are more symbolic or substantive depends on managers' beliefs regarding the economic-moral conflict tension involved in the implementation of CSR-related COC.

This paper explores emerging SMEs' response strategy to CSR-related issues formulated by external stakeholders and clarifies the underlying decision-making road map to alleviate the tension involved in corporate social responsibility implementation.