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This study seeks to examine whether there are differences between companies that purchase either recurring or non‐recurring audit services and those that do not, and whether auditors discount their audit fees for either type of non‐audit service.

The study examines associations between audit and non‐audit fees in New Zealand, for the period 1995 to 2001. The advantage of this setting is that data on non‐audit services was disclosed in this period and that the period pre‐dates more recent controversies over whether non‐audit services are permissible.

Companies that purchase any type of non‐audit services from their auditors are larger and more complex than companies that purchase auditing only. Companies that obtain tax services from their auditors usually do so on a recurring basis. In contrast, consulting services do not tend to occur every year. Auditors do not discount their fees for either recurring or non‐recurring non‐audit services.

While useful data is available about the type of non‐audit services provided, there are limitations to the extent to which this information provides a precise measure of whether the services were recurring or not.

The research contributes to understanding the issues regarding auditors providing non‐audit services by providing evidence that neither recurring nor non‐recurring services are associated with a reduction in audit fees. This finding is relevant when considering whether regulation of non‐audit services should permit certain types of services, or should prohibit all non‐audit services.

The purpose of this paper is to present an exploratory analysis of campus community member (i.e. students, faculty, staff) definitions of sustainability, their perceptions of select elements of sustainability culture and the relationship between the two.

Researchers implemented a cross-sectional design where participants from two higher education institutions in the USA completed an online survey. The 352 respondents from James Madison University and 349 respondents from Wofford College included students, faculty and staff members. Descriptive statistics were used to examine patterns in the quantitative data, and an inductive theme approach was used to analyze the qualitative data.

This study provides evidence that sustainability is often viewed from an environmental lens, and personal definitions of sustainability may impact perceptions of campus sustainability culture elements. Generally, the highest rated elements of culture examined (i.e. university actions, signs and symbols and institutional commitments) were all aligned with the environment dimension of sustainability and consistent across sustainability definitions. However, respondents with a more integrative definition of sustainability expected to see elements of culture that aligned with the social dimension of sustainability at a considerably higher rate than the respondents who reported more narrow definitions of sustainability.

Lack of generalizability, low response rates and self-selection bias are some of the limitations of the study.

Personal definitions of sustainability may impact campus community member perceptions of sustainability culture and progress on their campuses. Practitioners may use this study to inform development of more effective strategies for creating and assessing the culture of sustainability that colleges and universities are pursuing.

The empirical analysis of campus community members on two very different campus communities responds to Owens and Legere (2015) who argue for further studies to understand the concept of sustainability at other higher education institutions that are at different stages of pursuing sustainability. This paper links research about sustainability definitions to the emergent research on campus sustainability culture, filling a gap between these two areas.

In this paper, I compare Theodore Schatzki’s practice theory, the existential phenomenology of Martin Heidegger upon whom Schatzki drew in its formation, and my own theory of institutional logics which I have sought to develop as a religious sociology of institution. I examine how Schatzki and I both differently locate our thinking at the level of practice. In this essay I also explore the possibility of appropriating Heidegger’s religious ontology of worldhood, which Schatzki rejects, in that project. My institutional logical position is an atheological religious one, poly-onto-teleological. Institutional logics are grounded in ultimate goods which are praiseworthy “objects” of striving and practice, signifieds to which elements of an institutional logic have a non-arbitrary relation, sources of and references for practical norms about how one should have, make, do or be that good, and a basis of knowing the world of practice as ordered around such goods. Institutional logics are constellations co-constituted by substances, not fields animated by values, interests or powers.

Because we are speaking against “values,” people are horrified at a philosophy that ostensibly dares to despise humanity’s best qualities. For what is more “logical” than that a thinking that denies values must necessarily pronounce everything valueless? Martin Heidegger, “Letter on Humanism” (2008a, p. 249).

The purpose of this paper is to describe the evaluation of the “Living with a Personality Disorder” group (Morris, 2011a). This intervention is a psycho-education group for women with an intellectual disability (ID) and a personality disorder (PD). It draws on psycho-education, biosocial theory (Linehan, 1993) and compassionate mind approaches (Gilbert, 2009). It aims to increase knowledge of personality, PDs, to increase awareness of the “non-disordered” parts of self and to increase knowledge of psychological treatments for PD’s.

The intervention was delivered to women detained in a specialist women’s learning disability forensic service. It was delivered over 12 group and two individual sessions. The Knowledge of Personality Disorders Questionnaire (D’Silva and Duggan, 2002), the Self-Compassion Scale (Neff, 2003), the University of Rhode Island Change Assessment scale (McConnaughy et al., 1983) and a series of Likert scale questions and statements were used to assess the utility of the intervention. The intervention was piloted between 2012 and 2014 in a series of small groups. The lead facilitator for each intervention was a registered psychologist with training in dialectical behaviour therapy.

Completing the intervention resulted in an increase in knowledge of PDs, treatments, increased self-compassion and therapeutic optimism and awareness of the limitations of a PD diagnosis.

A new intervention that may increase knowledge of PDs, of personal strengths and increase optimism about change that may be a useful component to the treatment for service users with PDs and an ID.

The primary purpose of this research is to explore how the cultural context, in this case, China, influences the teaching of entrepreneurship that seeks to cultivate student entrepreneurs during their university experience.

A qualitative case study approach is adopted to explore how the cultural environment affects the delivery and application of entrepreneurship education to university students in a Chinese context. Seventeen student entrepreneurs and three lecturing staff members in three Chinese universities were interviewed using a semi-structured interview approach.

The findings suggest that while Chinese universities have been importing teaching models and methods of entrepreneurship education from the United States and other countries, both students and educators are starting to recognise the need for teaching methods to be contextualised and designed based on national conditions and cultural characteristics. Findings from this study highlight cultural fusion and collision in the process of importing and implementing entrepreneurial teaching methods. For example, teaching students how to write a business plan appears to offer limited value for students' start-up activities and their venture development. The didactic teaching method centred on teachers without entrepreneurial experience works for the teaching “about” entrepreneurship but is paradoxical to the goal of teaching “for” entrepreneurship.

Little theoretical or empirical attention has been paid to the complexity of the cultural environment of teaching approaches to entrepreneurship education. This paper provides novel empirical insight into why the cultural environment plays a critical role in teaching approaches to entrepreneurship education and how these teaching approaches can be culturally nuanced to better meet the needs of nascent student entrepreneurs in various cultural contexts.

In this chapter, I analyse the ethics of organisations assessing applicants based on group risk statistics; for example, parole boards consider information predicting recidivism risk, and employers want to minimise the risk of selecting lower-productivity employees. The organisational rejection of applicants from risky groups is explored as a form of discrimination to help identify the distinct ethical implications for applicant autonomy from the use of group risk statistics. Contra arguments from Schoeman (1987) and Schauer (2003), I argue that there is a substantive difference between assessing applicants directly through group statistics rather than including ‘individualised’ evidence. This difference impacts on the agency of applicants in the process. As organisations have reason to statistically assess applicants, some considerations for increasing applicant agency in the process are suggested. These include focusing on the nature of the factors used to assess applicants (static or dynamic), the transparency of the process to applicants, and the use of statistics specific to individuals.

The following classified, annotated list of titles is intended to provide reference librarians with a current checklist of new reference books, and is designed to supplement the RSR review column, “Recent Reference Books,” by Frances Neel Cheney. “Reference Books in Print” includes all additional books received prior to the inclusion deadline established for this issue. Appearance in this column does not preclude a later review in RSR. Publishers are urged to send a copy of all new reference books directly to RSR as soon as published, for immediate listing in “Reference Books in Print.” Reference books with imprints older than two years will not be included (with the exception of current reprints or older books newly acquired for distribution by another publisher). The column shall also occasionally include library science or other library related publications of other than a reference character.