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The purpose of this paper is to explore gender differences in career prospects and changes in attitudes to international assignments over recent decades in Finland. This is relevant in light of the international immobility trend among staff with which MNCs especially are struggling, coupled with the persistent unequal ratio of male to female expatriates. The paper aims to increase the understanding of how gender and family relations affect international career prospects and what changes have evolved over time.

The paper compares differences and changes in opportunities to and preferences for long-term international assignments between male and female business graduates in Finland. It uses survey data on attitudes to expatriation from 1994 to 2008.

A general shift from individual career centeredness towards family centeredness was detected between the two points in time. Paradoxically, this research shows that while gender equality seems to be increasing between spouses, it seems to be decreasing in who is being offered international assignments. The results give valuable insights into how the trend of international immobility has occurred and how the gender relations and gendered values are developing in society.

While the international immobility trend persists, women apparently remain as an under-utilized resource when searching for employees to send on long-term expatriate assignments. Global HR professionals should pay more attention to whom expatriate assignments are offered and to how dual career couples and families can be better supported in the expatriation process.

The paper contributes to the understanding of gendered careers and women's opportunities in international assignments with a unique comparison of changes over time.

The purpose of this paper is to examine how receptive police officers are to having women as partners and supervisors at work in a cross-national context. Specifically, it compares male and female police officers’ views on women in policing along three dimensions in Dubai and Taipei: perceived efficacy of women in policing; receptiveness of women at work (as partners and supervisor); and perceived women’s role in police work.

Surveys (with the same instrument) were conducted with 622 officers (344 male and 278 female officers) in Dubai, the United Arab Emirates and 391 officers (297 male and 94 female officers) in Taipei, Taiwan. Bivariate and multivariate analyses were employed to compare male and female officers’ views on women in policing in both countries.

It was found that female officers (in Dubai and Taipei) were more likely than their male colleagues to see women as capable and effective in performing police duties. Compared to their colleagues in Taiwan, the Emirati male and female officers were more likely to be supportive of women’s restricted role in policing. Dubai male officers were less likely to be receptive to working at a unit with a female as their supervisor in comparison to their female colleagues in both countries.

Although this study provides important information from a cross-national perspective, caution should be taken while interpreting these findings. The gender roles embedded in Islamic cultures seem to explain Dubai officers’ favorable attitudes toward women’s restricted role in policing. Future studies should incorporate in-depth interviews to explain why officers in Dubai prefer women’s restricted roles in policing.

The statistical analyses show that officers with higher levels of confidence not only held more positive attitudes toward women in policing, but also were more receptive to having women as their partners and supervisors. It suggests that confident officers would be more open-minded and welcome the entry of women into police work. By offering training courses that enhance officers’ work confidence, police organizations in both countries might well cultivate a welcoming work environment for women.

If police organizations in Taiwan and the UAE instill cultures with an emphasis less on masculine traits than on collaborative style, male officers might free themselves from traditional gender norms and become more welcoming to women who work in policing.

Previous scholarly efforts on examining different areas of women in policing have mainly focused on police officers in western countries, leaving a relative scarcity of information about how officers perceive women’s role in policing in the other parts of the globe. Female officers have to work hand in hand with male officers in policing. To enhance the efficiency of deployment and cohesion of work relationship among male and female officers, it is important to understand how male officers perceive women’s roles in policing and how receptive they are to having women as partners. Understanding their perceptions from both sides can help administrations initiate effective training and educational programs.

This paper aims to explore the interplay between international experiences and male and female top managers' career paths, taking into consideration gender differences. Furthermore, the research investigates the specific job and personal demands and resources related to the different types of international work experiences.

This study provides an in-depth subjective reconstruction of the international professional experience of 37 male and female top managers employed in Italy, using semi-structured interviews.

Participants highlighted the benefits of their international assignments (IAs) in terms of the development of managerial, soft and cross-cultural skills. Family issues and cultural differences were frequently cited as challenges by the top managers interviewed. Culture shock and perceived difficulty in managing multicultural teams were reported by both women and men. Men reported experiencing long periods of separation from their family more often than women and cited the support of their partner as a valuable resource. In addition to the support of a partner, women also indicated that certain job resources and welfare policies played a crucial role. Moreover, women appear to be more interested in work-family management issues, thus suggesting that the traditional division of roles between men and women continues to persist in Italy.

This study provides an insight into the extrinsic factors linked to career success, as well as the challenges and the resources associated with different forms of global work other than traditional expatriation. It takes into consideration a specific country, Italy, where a traditional family paradigm persists, providing an insight into better understanding the link between IA experiences and gender roles in global mobility. Managerial implications are also discussed.

Understanding of the role that attitudes and beliefs may play on the judgments people make about intimate partner violence (IPV) is becoming increasingly important, notably in the context of the criminal justice process and in recognising IPV as a public health issue. This study aims to investigate the importance of several established factors predictive of attitudes towards male-perpetrated IPV, which have never previously been explored in relation to female-perpetrated IPV.

In total, 295 young adults (18–28) from across the UK completed an online survey (M Age = 23.82) comprised of four established psychometric inventories; the Rosenberg Self-esteem scale, Satisfaction with Life scale, Attitudes Towards Female Dating Violence scale and newly developed Modern Adolescent Dating Violence Attitudes (MADVA) scale, alongside a suite of associated demographic factors.

Results derived from a multiple linear regression indicates that three types of attitudes towards male-perpetrated violence against women (physical, sexual, and psychological abuse offline), were significant predictors of attitudes towards female-perpetrated IPV, along with gender and ethnicity. Self-esteem, satisfaction with life, age and education among those surveyed were not associated with attitudes towards female-perpetrated IPV.

The results have important implications in developing educational programmes for those who have committed IPV offences, as well as teaching young people about the nature of partner abuse.

The results suggest that those who endorse attitudes supportive of male-perpetrated IPV in offline environments, also endorse violence-supportive beliefs towards female-perpetrated IPV. In effect, violence-supportive attitudes are held irrespective of the sex of the perpetrator. However, this may differ in terms of how individuals view online types of abuse, where these attitudes appear to be processed differentially to offline attitudes.

This paper aims to examine the association between gender composition of joint auditor pairs and the quality of reported financial information. More specifically, the authors attempt to assess whether and how these gender compositions affect the client firms’ earnings management behavior.

The authors utilized the unique institutional setting of Taiwan, where joint auditors are required by law. They studied the effect of gender in joint auditor pairs on accrual earnings management and real earnings management to achieve financial reporting objectives.

Empirical results indicate that engaging a woman as the lead auditor can constrain accrual earnings management, regardless of whether the joint auditor is male or female. The authors also found that all-male signing auditor pairs with industry expertise can significantly reduce accrual earnings management. The authors also documented that all-female signing auditor pairs and auditor industry expertise could drive clients to engage in real earnings management activities as an alternative to accrual earnings management.

The empirical results demonstrate that gender indeed plays a role in the quality of client’s reported financial information. Female auditors in a lead position and male auditors with industry expertise tend to be more successful in delivering better-quality audits.

This study aims to explore the relation among US audit partners’ characteristics, their career advancement and audit quality.

This study uses data from Public Company Accounting Oversight Board Form AP, Auditor Reporting of Certain Audit Participants, and publicly available online data sources. The hand-collected data on audit partners’ personal characteristics include gender, work experience and educational background. The measures for audit quality include restatements and audit fees.

The authors find that audit partner characteristics matter for the time it takes an individual to reach partnership after completing a bachelor’s degree. There are significant differences in work experience and educational background between partners in the largest (Big N) audit firms and smaller (non-Big N) audit firms. Audit partner traits are related to audit quality, and the effects differ between Big N and non-Big N partners.

The literature has examined audit partners’ career paths using international data. However, little empirical academic research has examined the career advancement of US audit partners. This study provides initial insights on the career advancement of US partners on a large scale and complements the recent research that examines audit partner characteristics and audit quality in the US market.

The purpose of this paper is to check the existence of the added worker effect (AWE) in Italy during the Great Recession.

The authors used the Bank of Italy Survey on Household Income and Wealth to study factors driving the change in female work status over the period 2006-2012. The probit model was used to identify the timing, significance and the magnitude of the AWE. The authors also performed panel estimates to understand how women, positioned at either extensive or intensive margins, respond to the reduction in male hours of work which appear to be crucial for the AWE to manifest.

The authors find that with the crisis progressing, Italian women respond ever less to the reduction in male earnings, at the same time they become more responsive to the job loss by male partner which is the worst outcome. This means that the AWE survives, even if only in cases of serious hardship. It also remains when the reduction in male incomes is coupled with the reduction in their hours of work, suggesting that the redistribution of household chores is an important prerequisite for women to get into work.

This paper provides evidence on the AWE in Italy during the Great Recession. The authors took into account the peculiarity of the Italian labour market whose performance was affected by the use of the Wage Supplementation Fund. It masks part of the AWE when the standard methodology is used. By looking at the reduction in male earnings with or without a change in their work hours, the authors were able to reveal additional channels through which the AWE operates in Italy.

Previous research indicates that accompanying partners often struggle to find employment upon international relocations. This study aims to highlight diplomat’s partners’ employment situation and to examine how unrealized professional aspirations affect their socio-cultural and psychological adjustment in the foreign environment.

This study applies OLS regression analysis to a sample of 220 partners of German Foreign Service diplomats who were surveyed regarding their locational adjustment, general stress and perceived quality of life using an online questionnaire. This study differentiates between working partners (19.5% of the total sample), non-working partners with a desire to obtain paid employment (65.5%) and partners who are unemployed by choice (15.0%).

The results demonstrate that partners’ employment situation and employment aspirations are important variables explaining differences in socio-cultural and psychological adjustment. Working partners reveal the highest levels of general stress, non-working partners with an employment desire report the lowest levels of locational adjustment and non-working partners without employment aspirations experience the highest quality of life.

As this study has a cross-sectional design, the authors are not able to deal with potential issues of reverse causality.

Sending organizations should consider accompanying partners' unrealized employment aspirations by providing services with regard to job search and career development. Moreover, they should ensure the provision of services that support the work–life balance of working couples.

Previous research only sparsely examined the adjustment and well-being of partners accompanying foreign service employees, who are in contrast to business expatriates required to relocate every three to five years. Moreover, this study features the crucial role of partners' employment situation and discusses possibilities to promote spousal employment, as well as complementary measures to improve work–life balance for dual-earner couples.

This paper aims to review studies dealing with gender issues in accounting literature over the period of 1994-2016.

This study combines electronic and manual searches to identify relevant studies using keywords such as “gender” or “female” and “earnings quality” or “social and environmental disclosure” or “auditing” or “tax aggressiveness”. In total, 64 published studies were identified.

Three main streams of gender accounting literature related to financial reporting (earnings quality, accounting conservatism, voluntary disclosure), auditing (audit fees, audit opinion, audit report lag) and other miscellaneous topics were identified. Gender accounting literature uses empirical analysis, experimental approaches and interviews. Reviewed studies deal with top management gender (CEO, CFO), board of directors, audit committee and auditor gender. A synthesis of empirical findings shows that female representation on the board, audit committee, CFO or CEO leads to more conservative reporting, higher level of social and environmental disclosure, less tax aggressiveness and higher audit fees. Furthermore, auditor gender influences audit quality through lower abnormal accruals and shorter audit report lag, higher likelihood of issuing an adverse audit opinion and higher audit fees. Qualitative studies dealing with miscellaneous topics in gender accounting literature generally focus on the status of women in accounting and auditing professions, gender issues in accounting academic setting and disclosure about women in annual reports.

This review informs policymakers about the effect of female representation on accounting and auditing practices given the political debate largely shaped by anti-discriminatory arguments concerning the under-representation of women in management and audit professions.

This study goes beyond a classic narrative review by presenting criticisms to gender accounting literature and suggesting future research avenues.