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This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

This study outlines directions for future accounting research on fraud.

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.

This study aims to investigate the effects of temporary workers and works councils on process innovations at manufacturing sites. The impact of temporary workers, commonly viewed as a means of operational flexibility and cost savings, on firms’ ability to innovate is underexplored. Works councils represent and help integrate temporary workers, but are often equated with unions, which have been criticized as barriers to innovation, especially in the US.

The authors use secondary data collected by the Institute for Employment Research (IAB) of the German Federal Employment Agency. Specifically, the authors conduct a series of regression analyses using 11-year panel data covering the period 2009–2019 with 11,641 manufacturing site-year observations.

The results suggest that the use of temporary workers initially promotes process innovation, but at too high a level, it impairs firms’ ability to innovate. Furthermore, the results suggest that works councils have a positive impact on innovation and dampen the curvilinear effect found with respect to temporary workers.

Research has largely focused on the cost and flexibility benefits of temporary workers. The authors analyze the effectiveness of temporary workers in terms of innovativeness. By including works councils, the study also consider the contextual environment in which temporary workers are employed. Finally, the results reject the assumption that works councils have a similar negative impact as unions on innovation; in fact, the authors find the opposite.

The authors contrast Beckett and Professional Sports Authenticator (PSA) baseball card valuations. Also, the authors contrast the Bill James statistics for winshares (WIN) and reference.com statistics for wins above replacement (WAR).

This study examines the impact of analytics on Topps 1957 baseball card values.

The authors' examination of variables that influence Topps 1957 baseball card values yields similar results for mint and very good rated cards over the early period (1982), pre-strike (1989), post-strike (1998) and recent (2009) periods. In single variable and multiple regressions, Baseball Hall of Fame (HOF) membership and New York Yankee (NYY) nostalgia coefficient are significant at the 5% level or higher for mint and very good rated cards over all reported periods. The Brooklyn Dodger (BD) parameter is significant at the 5% level or higher in single variable regressions for all reported periods and for 1982 and 1989 for multiple regressions. Reflecting a lack of nostalgia, the New York Giant card coefficients are statistically insignificant over all periods. Also, the authors see a lack of negative bias for Black-player cards. The authors observe that Black-player card coefficients are positive and sometimes statistically significant. This indicates a positive relationship between Black-player cards and prices.

This is the first study to examine the impact of WINS and WAR analytics on baseball card values.

In the UK, food poverty has increased in the last 15 years and the food aid supply chain that has emerged to tackle it is now roughly 10 years old. In this time, we have seen the food aid supply chain grow at a rate that has astounded many. Recently that growth has been aided by a grant of £20m from a large supermarket chain. It appears institutionalisation is just around the corner, if not already here. It also appears that there is far greater emphasis on dealing with the symptoms as opposed to solving the root causes of the problem. As an opinion piece, this paper reflects on some of the prevalent issues, and suggests some ways forward.

This study aims to contribute to the literature on board gender diversity by soliciting university students' views on several perceptions raised by academics concerning the suitability of women to serve on corporate boards. In particular, if the opinions of male students differ from those of female students, this showing any gender bias.

The study is part of a much more comprehensive investigation into board gender diversity. It adopts a questionnaire approach, with this paper focussing on twelve research statements. Two hundred and ninety-six university students completed the questionnaires at a public university in the Czech Republic during March–April 2023. A pilot questionnaire was conducted in February 2023, resulting in minor changes being made. The data is analysed using SPSS and MedCalc® statistical software.

Whilst, in some respects, it supports the literature in relation to the observations highlighted in the research statements concerning female traits/characteristics, there is unmistakable evidence of gender bias in the respondents' opinions regarding the qualities women can bring to corporate boards. Overall, this research shows a negative bias by male respondents towards the positive attributes females can bring to the boardroom. This bias may influence the selection of female directors in the future. This research suggests that the apparent discrimination against women is not just because they are female but from a perceived mismatch between inferred female characteristics and male stereotype leadership requirements. There is, however, no gender bias with respect to students' leadership aspirations.

The findings of this research should help with policy-making decisions concerning the selection of future corporate board directors and help break down any negative gender selection bias. The paper adds to the discussion and debate about ethical issues related to business and broader society concerning gender diversity in senior management roles. It also adds to the political debate on the issue of legislative gender initiatives.

The research respondents' perceptions may well influence the decision-making process for the selection of future corporate directors. Whilst these current perceptions may, and invariably will, change over time, it is important to identify them at an early stage in the respondents' careers. This research gives a better understanding of the perceived qualities that women bring to corporate boards from an inexperienced perspective.

This paper aims to analyse the character and strength of the claims made in an emerging literature offering a sociology of financial reporting principles.

The analysis evaluates exemplary works in the literature against the characteristics of the paranoid style first identified by Richard Hofstadter: overheated claims of a far-reaching, malign and collusive machinery of influence; a reductive, rationalistic and dualistic reading of events; weak empirics; and weak theorisation.

A significant stream within the literature is coming to be constructed in the paranoid style. Paranoid stylistics, used as a diagnostic tool, alerts us here to distorted judgement.

Alternative ways of avoiding the dangers of paranoid-style readings are suggested, ranging from resisting the temptations towards such readings to a radical re-working of the epistemics of “socio-accounting”.

The danger of allowing the conclusions advanced in the literature to go unchallenged is that they may influence society’s attitude to accounting, public policy-making and scholars’ willingness to contribute to the crafting of reporting principles and standards.

Although paranoid style analysis has been widely used to examine narratives in other academic fields, to the best of the author’s knowledge, this is the first study to apply it to scholarly accounting.

In the following theoretical article, the author generates a theory of Leadership Pedagogy and its connection to Creative Arts Education.

The article analyzes Leadership Theory across three pillars: Socio-relational, Cognitive and Creative, and how these areas underscore thoughtful and caring pedagogy and inclusive teaching in undergraduate education.

Drawing on the Scholarship of Teaching and Learning (SoTL), the article advocates for a flexible, multifaceted approach to curricular design rooted in theoretical pluralism, prioritizing interdisciplinary methods to bridge theory and practice in Creative Arts Education.

The article concludes with implications for future research and collaboration connecting Leadership Studies and the Arts.

The purpose of this paper is to explore issues relating to imposing a ban on the importation of asbestos-contaminated building materials (ACBMs) in the Australian context to better understand the multiple accountabilities and consequences.

This study undertakes a qualitative content analysis of the multiple accountabilities and stakeholder expectations using the lens of actor–network theory. This study further explores the weaknesses and complexities associated with implementing a complete ban on asbestos, ensuring that only asbestos-free building materials are imported to Australia. This study uses data collected from 15 semi-structured interviews with stakeholders, responses from the Australian Border Force to a questionnaire and 215 counter accounts from the media, the Australian Government, industry organizations, non-governmental organizations and social group websites during the period from 2003 to 2021.

This study reveals that stakeholders' expectations of zero tolerance for asbestos have not been met. This assertion has been backed by evidence of asbestos contamination in imported building materials throughout recent years. Stakeholders say that the complete prevention of the importation of ACBMs has been delayed because of issues in policy implementations, opaque supply chain activities, lack of transparency and non-adherence to mandatory and self-regulated guidelines.

Stakeholders expect public and private sector organizations to meet their accountabilities through mandatory adoption of the given policy framework.

This research provides a road map to identify the multiple accountabilities, their related weaknesses and the lack of implementation of the necessary protocol, which prevents a critical aspect of legislation from being effectively implemented.