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The intent of this research is determine the extent to which selfreported measures of fiscal condition are consistent with commonly identified measures of fiscal condition using secondary financial data. While the field of government finance has amassed a lengthy list of research on fiscal condition and fiscal stress assessment, there remains a gap in the research on the extent to which practitioners' perceptions of fiscal stress are consistent with such measures. Our results suggest that there is limited evidence of a relationship between self-reported and objective measures of fiscal condition

The paper presents a framework for establishing equivalence of international marketing data. The framework is meant to reduce confusion about equivalence issues, and guide the design of international studies and data analysis.

A short overview is given of the two main approaches to equivalence in the literature. These are integrated and used to distinguish sources of cultural bias in the various stages of the research process.

The highest levels of equivalence most often established are construct equivalence and partial measurement equivalence, implying that distributions of scores obtained in various countries cannot be interpreted at face value. To understand cross‐cultural differences better, researchers should investigate why higher levels of equivalence could not be established; this can be done best by including elements from both the conceptual and the measurement approach to equivalence.

This study can help marketing managers to establish the extent to which consumer perceptions can be considered equal across countries. Moreover, it helps researchers to determine causes of unequivalence and relate these to concrete stages in the research process.

Integration of the two main approaches to equivalence will lead to a better understanding of the validity of cross‐cultural differences and similarities. This should lead to improved decision making in international marketing.

This paper reviews an array of psycholinguistic techniques that auditors can deploy to explore written and oral language for signs of deception. The review is drawn upon to propose some elements of a forward research agenda.

Relevant literature across several disciplines is identified through keyword searches of major bibliographic databases.

The techniques highlighted have considerable potential for use by auditors to identify audit contexts which merit closer audit investigation. However, the techniques need further contextual empirical investigation in audit contexts. Seven specific propositions are presented for empirical testing.

This paper assembles literature on deceptive communication from a wide range of disciplines and relates it to the audit context. Auditors’ attention is directed to potential linguistic signals of fraud risk, and opportunities for future research are suggested. The paper is consciousness-raising, has pedagogic purpose and suggests critical elements for a future research agenda.

This aim of this paper is to examine the existing gender digital inclusion evaluation guidance and proposes future research recommendations for their evaluation. Despite modern progress in towards gender equality and women’s empowerment movements, women’s access to, use of and benefits from digital technologies remain limited owing to economic, social and cultural obstacles. Addressing the existing gender digital divide is critical in the global efforts towards the United Nations’ Sustainable Development Goals (SDGs). In recent years, there has been a global increase of gender digital inclusion programmes for girls and women; these programmes serve as a mechanism to learn about gender-specific digital needs and inform future digital inclusion efforts. Evaluation reports of gender digital inclusion programmes can produce critical insights into girls’ and women’s learning needs and aspirations, including what works and what does not when engaging girls and women in information and communications technologies. While there are many accounts highlighting the importance of why gender digital inclusion programmes are important, there is limited knowledge on how to evaluate their impact.

The thematic analysis suggests three points to consider for the gender digital inclusion programmes evaluation: context-specific understanding of gender digital inclusion programmes; transparency and accountability of the evaluation process and its results; and tensions between evaluation targets and empowerment of evaluation participants.

The thematic analysis suggests three points of future focus for this evaluation process: context-specific understanding of gender digital inclusion programmes; transparency and accountability of the evaluation process and its results; and tensions between evaluation targets and empowerment of evaluation participants.

The authors propose recommendations for gender digital inclusion evaluation practice and areas for future research.

Aims to present a background to the use of electronic resources, especially e‐books, in public libraries, which appears to threaten some basic activities that define a reading culture dependent on the print book.

There are initiatives afoot which are working to integrate e‐books into the culture and process of resource‐sharing. This paper reviews some of the issues with e‐books, and specifically how the Co‐East partnership proposes to contribute to the initiatives concerned with improving accessibility.

It is important that public libraries do take that first step in implementing an e‐books service and take care in its promotion. Their traditional role, after all, is providing the bridge between rights holders and the public and, with the advent of “disruptive technology”, this role is more crucial than ever.

An important precedent for this project has been the findings from the Essex e‐books project, and especially user feedback. Although no one was asking about e‐books, users from all age groups were curious enough to participate in the project, and forthcoming in offering their opinion, much of it positive, about the reading experience and the mobile technology.

While the conventional portrayed strategy formulation emphasizing rationality, analysis, and linearity, this paper reexamines the thinking about strategy from a sense‐making perspective. Utilizing the organization's dominant coalition as the focus of analysis and its shared mindset as the key frame for sense‐making, we highlight strategic thinking as planned change and as much more emotional and recursive as well as socially implemented than is usually conceived.

Global virtual teams (GVTs), also known as transnational or distributed teams, are increasingly common as organizations strive to maintain a global presence, find top and diverse talent, and cope with economic constraints. Despite increasing adoption of GVTs, there is a dearth of research addressing whether GVTs are an effective coping strategy for dealing with the world economic crisis and if there are unintended negative consequences on employee well-being as a result of their use. Thus, a focal question guiding the development of this chapter is whether or not GVTs are a sustainable solution for organizations? In this chapter we present a generic framework depicting the cycle by which macroeconomic demands impose changes on organization's structures, which trickle down to the level of the individual who has to cope with the demands the new structure has imposed. We discuss GVTs as an intervention (or cure) for organizations’ dealing with the current world economic crisis and how this organizational intervention inevitably becomes the context (or cause) for the kinds of stressors or demands employees face.

Theorists, such as Darwin and Aristotle, have long argued that facial expressions communicate information about a person's emotional state. Recently, validated coding strategies for facial expressions have been developed, which enable researchers to reliably assess a person's affect. Although social, health, and clinical psychologists have regularly employed these objective measures of facial expressions (OMFE), occupational stress and well-being researchers are yet to benefit from this method. The subsequent chapter integrates the facial expression and occupational well-being literature. Specifically, we discuss the advantages of OMFE over self-reports and implications of OMFE for future research on occupational well-being.

This paper is the third in a trilogy of papers to explore the use of accounting as a fundamental element in senior management's narrative regarding the privatization of a major transportation enterprise, Canadian National Railway (CN). The paper aims to examine how two accounting performance benchmarks (the operating ratio, and free cash flow) were deployed to help sustain a rhetoric of post‐privatization success. The aptness (and the danger) of accounting language in strategic narrative is highlighted.

The paper describes the importance of senior management discourse in the aftermath of a privatization. A narrative perspective is adopted, in which an imagined future post‐privatization era initially articulated in accounting language is then told and re‐told as the post‐privatization years unfold. Accounting performance measures highlighted in the story of success of the privatization in the Annual Letters to Shareholders by the CEOs of CN in the ten years following privatization in 1995, and celebrated in the Annual Report, are examined critically.

The results emphasize the important features and role of accounting language and accounting‐based performance benchmark measures in the narrative construction of the success of a privatization by corporate leaders.

Case studies possess the strength of specific instance detail and interpretation, and the ostensible weakness of interpretation of a sample of one. But such research can provide for a reframing of conceptual perspectives and stimulate additional efforts to interrogate the role of accounting language in events of major social change.

The paper strongly endorses the adoption of a critical analytical perspective by those affected by a major social change (such as a privatization) in which the role of accounting language is subtle, but nonetheless persuasive and enduring.

The paper examines a case study in which the narrative framing of success is made rhetorically potent by deploying accounting performance measures. The paper reinforces the view that accounting is not an innocent bystander in the political and narrative manoeuvrings associated with a privatization. Accounting does not axiomatically provide an objective measure of some underlying financial truth, but is part of an arsenal of rhetoric to achieve political ends.

The purpose of this study is to analyze the influence of the COVID-19 pandemic on audit fees and the reporting of key audit matters (KAMs). Additionally, this study also looks into potential differences in the behavior of male and female audit partners during this period, adding to the existing research on gender's effect on different elements of the audit process.

This study used a sample of all FTSE 350 firms from before the COVID-19 pandemic and during the pandemic. It analyzed the data using Ordinary Least Squares regression analysis to test its hypotheses.

This paper provides early evidence on the impact of the COVID-19 pandemic on audit fees and KAM disclosures in the UK. The results of this study show an increase in audit fees during the pandemic and greater detail in the reporting of KAMs, with no significant difference between male and female audit partners. These findings will be of interest to audit firms and regulators as they assess the performance of auditors during the pandemic and evaluate the expanded audit report's effectiveness in providing sufficient information to financial statement users.

This study provides first-of-its-kind empirical evidence on how auditors in the UK reacted to the COVID-19 pandemic. The findings of this study will be of interest to audit firms, regulators, such as the Financial Reporting Council, and other stakeholders as they evaluate the performance of auditors during the crisis period. The results will help regulators assess the effectiveness of the expanded audit report in providing sufficient information during a time of heightened risk and scrutiny.