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This paper aims to investigate the impact of gender diversity in the composition of engagement auditors on the disclosure of key audit matters (KAMs) in a dual-signature environment.

The authors used the unique institutional setup of Taiwan, where the law requires that audit reports be signed by two audit partners. The authors examined the effect of gender diversity composition among engagement auditors on KAM disclosure, considering behavioral differences between female and male auditors.

The empirical results indicate that gender diversity composition in the dual-signature environment is associated with the number of disclosed KAM items (KAMIT) and the length of the explanations for each KAMIT. Furthermore, the authors found that gender diversity composition, particularly when led by female audit partners, has a more pronounced impact on the explanation of each KAMIT rather than on the disclosure of KAMIT. The authors also noted that the moderating effect of audit firm specialization does not influence the gender diversity composition of audit partners in disclosing KAMs.

This study’s empirical findings demonstrate that the interaction between different gender compositions in a dual-signature environment influences KAM disclosure.

This paper examines the career progression of women auditors working in auditing firms in Tanzania and the strategies employed by women auditors to cope with the masculine nature of audit firms.

Data were collected through semi-structured, in-depth interviews with current and former female and male auditors in two auditing firms. A thematic approach to the analysis is adopted.

The study reveals that career progression of women auditors studied is constrained by gender-related barriers such as motherhood, pregnancy, maternity leave and limited coaching and networking, as well as household and caring responsibilities. These barriers are facilitated by the patriarchal system, which regards women as wives and mothers rather than professional workers. As a result, women auditors balanced work and family responsibilities by employing various coping strategies including establishing informal network organization, hiring nannies, living with family members, enrolling children to boarding schools and lobbying in the allocation of audit assignments. Despite employing these strategies, very few women reach top positions in audit firms in Tanzania.

The findings reveal a need for wider engagement on the role of women and men in society, particularly to address the gender-related barriers faced by women in the accountancy profession.

Most previous studies of gender in the accountancy profession have focused on Western contexts. This is one of few to examine the phenomenon in an African context.

The aim of this study is to investigate the gender inequalities in perceived stress and the influencing factors in infertile couples in Iranian society.

This cross-sectional study was conducted on infertile couples who were referring to Kurdistan Infertility Diagnosis and Treatment Medical Center in 2019. Demographic and clinical information questionnaire, Newton's Infertility perceived stress questionnaire, Rosenberg's standard self-confidence questionnaire and the multidimensional scale of social support were used. Multiple linear logistic models were also used.

A total of 560 couples (1,120 people) participated in the study. The average perceived infertility-related stress, self-esteem scores and social support and social-emotional loneliness were 173.95 ± 41.87, 13.99 ± 2.29 and 27.81 ± 7.33, respectively, which were significantly different scores across infertility cause and sex (P < 0.05). Males compared to females had lower perceived infertility-related stress (169.93 ± 42.51 vs 177.97 ± 40.86, P = 0.001) and self-esteem scores (14.33 ± 2.29 vs 13.66 ± 2.24, P < 0.001) and social support and social-emotional loneliness (32.92 ± 9.31 vs 30.94 ± 9.04, P < 0.001). The partners who reported themselves as infertile, compared significantly higher in perceived infertility-related stress than those who reported their spouse being infertile (194.24 ± 35.33 vs 141.90 ± 39.28), lower self-esteem scores (12.77 ± 2.21 vs 13.94 ± 1.56) and social support and social-emotional loneliness score (27.81 ± 7.33 vs 30.11 ± 7.70). Also, after taking potential confounders into account with increase in each score of self-esteem, 12.19 units of stress decreases (P < 0.001, 95% CI: 11.40–12.99) and with increase in each score of social support and social-emotional loneliness, 3.45 units of stress decreases (P < 0.001, 95% CI: 3.28–3.63).

There is perceived stress among infertile couples, and this rate is higher among infertile people and women. Therefore, it seems that specific intervention programs for infertile couples should be implemented based on the results of this study, and their stress levels in a way that self-esteem and support for both partners be increased and the perceived stress among women and infertile individuals be decreased.

The purpose of this study is to examine whether the gender of an audit engagement partner (EP) is associated with the quality of the EP’s audit output.

This paper defines a low-quality EP as an EP who leads the audit of at least one client firm that subsequently restates its financial statements, while a high-quality EP is an EP that is not associated with any restatement. Using a sample of 6,082 observations from 2016 to 2020, the study estimates a logistic regression of EP quality on EP gender and control variables.

The results show that female EPs are more likely to be high-quality EPs. With an odds ratio of 1.25, the results imply that female EPs are 1.25 times more likely to be associated with higher-quality audits compared to male EPs.

The results of this study imply that female EPs are more likely to perform high-quality audits, and it supports the assertion that EP gender plays a significant role in determining EP quality. Further studies may apply gender theory to investigate the behavior of female EPs.

The results show that female EPs are more likely to be high-quality EPs. With an odds ratio of 1.25, the results imply that female EPs are 1.25 times more likely to be associated with higher-quality audits compared to male EPs.

The results of this study should be of interest to stakeholders such as audit committees, regulators, investors and creditors, as they provide an indicator for assessing the quality of audits. Moreover, considering the EP’s important role in an audit, the current study extends the existing literature by providing evidence of a relationship between EP gender and EP quality.

The gender composition of teams remains an important yet complex element in unlocking the success of collaboration and performance in the metaverse. In this study, the authors examined the collaborations of same- and mixed-gender dyads to investigate how gender composition influences perceptions of the dyadic collaboration process and outcomes at both the individual and team levels in the metaverse.

Drawing on expectation states theory and social role theory, the authors hypothesized differences between dyads of different gender compositions. A blocked design was utilized where 432 subjects were randomly assigned to teams of different gender compositions: 101 male dyads, 59 female dyads and 56 mixed-gender dyads. Survey responses were collected after the experiment.

Multilevel multigroup analyses reveal that at the team level, male dyads took on the we-impress manifestation to increase satisfaction with the team solution. In contrast, female and mixed-gender dyads adopted the we-work-hard-on-task philosophy to increase satisfaction with the team solution. At the individual level, impression management is the key factor associated with trust in same-gender dyads but not in mixed-gender dyads.

As one of the pioneering works on gender effects in the metaverse, our findings shed light on two fronts in virtual dyadic collaborations. First, the authors offer a theoretically grounded and gendered perspective by investigating male, female and mixed-gender dyads in the metaverse. Second, the study advances team-based theory and deepens the understanding of gender effects at both the individual and team levels (multilevel) in a virtual collaboration environment.

The purpose of this study was to investigate whether indicating victims of sexual attacks actively resisted their attacker or froze during their assault affected perceptions of victim blame, perpetrator blame and seriousness of the crime. We also tested whether victim and perpetrator gender or participants’ rape myth endorsement moderated the outcomes.

This study was a cross-sectional, vignette survey study with a 2 × 2 between-participants experimental design. Participants read a mock police report describing an alleged rape with a female or male victim who either resisted or froze, while perpetrator gender was adjusted heteronormatively.

Freezing and male victims were blamed more than resisting and female victims. Perpetrators were blamed more when the victim resisted, but male and female perpetrators were blamed equally. Seriousness of the crime was higher for male perpetrators and when the victim resisted. Female, but not male, rape myth acceptance moderated the relationship between victim behaviour and outcome variables.

This study highlights the influence of expectations about victim behaviour on perceptions of rape victims and the pervasive influence of rape myths when evaluating female rape victims. The data is drawn from the German border region of the Netherlands, which is an especially valuable population given the evolving legal definitions of rape in both countries.

This paper examines gender diversity in the Australian valuation industry from the perspective of valuers in senior management and leadership roles and discusses gender diversity policies and practices in their organisations. Then, it explores the initiatives that can be implemented to improve gender diversity in the Australian valuation industry.

A focus group discussion was conducted with valuers in senior management and leadership roles from selected large valuation firms and government valuation agencies in Melbourne, Australia. Data collected through the focus group discussion was combined with secondary data sourced from journals, online articles and archival materials.

The findings reveal that whilst gender diversity in the Australian valuation industry has improved over the years, females remain underrepresented. Nonetheless, whilst some valuation companies have recognised the need to address the underrepresentation of women and introduced specific gender-focussed human resource policies and practices, these initiatives are not streamlined and implemented across the industry.

The study highlights the need for closer collaboration between key stakeholders such as universities, professional associations, valuation companies and government agencies in devising strategies to attract female talents into the valuation industry.

The paper is the first empirical study to assess gender diversity in the Australian valuation industry from the perspective of valuers in management and leadership roles. The proposed policies can inform future initiatives to improve gender diversity in the valuation industry.

Miscarriage is the most common adverse pregnancy outcome, with an estimated one in four pregnancies ending in loss. Despite its prevalence, and significant effects, early pregnancy loss is commonly unacknowledged by organizations, and the intersect of miscarriage experiences while navigating work remains sparsely researched. Available literature, and preliminary research from my Ph.D., reveal stark findings, notably that women commonly conceal miscarriage at work, and when they do disclose, they often experience inconsistent support, or none at all. Minimization, and even discriminatory practice, are commonly witnessed (including inappropriate absence reporting, formal warnings, jeopardization of promotional opportunities, and redundancy). Effective support is often due to empathetic line managers, who sometimes have first-hand experience. Partners are commonly assigned to the “supporter role”, resulting in insufficient leave and support. The absence of formal initiatives, including policy and training, exacerbate the issue. Workplaces that fail to address miscarriage likely face reduced engagement and productivity, and increased absenteeism, presenteeism, and staff turnover. Key recommendations are presented, emphasizing the need for organizations to (i) implement a pregnancy loss policy; (ii) train managers, HR, and colleagues; (iii) provide specialist support; and (iv) tackle pro-natal cultures. Avenues for future research are explored, notably the need to adopt an intersectional lens, and to obtain management/HR and partner perspectives.

This paper explores the collaborative dynamics and dimensions within a virtual multi-cultural and interdisciplinary workplace. The study focusses on the use of online communication technologies to enhance social inclusion and networking within academia.

This study uses an autoethnographic approach to draw on the personal experiences of a team of four scholars, including three early-career researchers and a senior scholar. Their reflections on their academic positionality and the institutional constraints reveal both the strengths and vulnerabilities of collaborating in a virtual workplace.

The findings offer insights into the complexities of navigating social dynamics, such as delegating responsibilities, organising meetings across various time zones and encouraging continuous collaboration, inclusivity and effective communication during an extensive timeline. As a result, their experiences revealed that a virtual workplace culture with similar and different attributes to a “normal” workplace emerged.

The paper demonstrates how to create an effective and inclusive virtual workplace by exemplifying best practices in academia and providing practical guidance for individuals and institutions based on honest, co-produced autoethnographic reflections of the authors’ lived experiences.

Domestic violence is an intimate relationship that causes physical, sexual or mental suffering. The ongoing coronavirus pandemic has had a ruinous effect globally, particularly in increasing the rate of domestic violence. Thus, this study aims to assess the prevalence of domestic violence against women during the COVID-19 pandemic and its associated factors.

A community-based cross-sectional study was conducted on Bench Sheko Zone residents from May to June 2021. Participants in the study were selected by multistage sampling technique. The collected data were coded, entered into EpiData 3.1 and analyzed by using SPSS version 20. Bi-variable and multiple logistic regression analysis models were fitted. Odds ratio was used at a 95% confidence level, and P-value < 0.05 was used to declare statistical significance.

A total of 1,512 eligible women participated, with a 98.3% response rate. The proportion of domestic violence against women was 42.5%. The prevalence of psychological violence was 30.4%, followed by physical violence at 20.2% and sexual violence accounted for 9.6%. Variables, such as rural residency, women with no formal education, partner who had no formal education, women with monthly income of less than 25,00 Ethiopian birr and partner who was current substance user, were found to be associated with domestic violence against women.

Domestic violence against women is still an important public health problem in Ethiopia. Special attention should be paid to identified predictors to reduce domestic violence beyond designing prevention and control strategies along with coronavirus pandemic intervention plan.

The findings of this study show domestic violence against women is still an important public health problem in Ethiopia. Special attention should be paid to identified predictors to reduce domestic violence beyond designing prevention and control strategies, along with the coronavirus pandemic intervention plan.