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Exercise training has been shown to be an effective and integral component of non-pharmacological intervention for the control of blood pressure. The purpose of this paper is to compare the effectiveness of a supervised modified exercise program of moderate-intensity exercise for one hour per week including the use of a pedometer, and with the use of a pedometer alone without additional exercise in reducing blood pressure.

The study was a randomized control trial, with an experimental group of 30 people and a control group of 26 people. Participants were males and females aged 30-65 years with pre- to mild hypertension, and who were not receiving any drugs for the treatment of hypertension. Participants of the experimental group were assigned to a fitness program with supervised exercise once a week at the Golden Jubilee Medical Fitness Center, given access to a pedometer, and provided with health education. Participants in the control group were assigned to use a pedometer only. All experimental and control group members participated in the study for three months, as well as a follow-up at the third and sixth month.

Comparison of the experimental and control groups at the first, third, and sixth month, using repeated measures analysis found that interaction effect groups and times were significantly different for mean systolic blood pressure (SBP), body mass index (BMI), hip circumference (HC), and high-density lipoprotein (HDL) (p<0.05). Mean SBP, diastolic blood pressure (DBP), BMI, waist circumference (WC), HC, and low-density lipoprotein (LDL) within groups were significantly different (p<0.05). Mean WC, cholesterol, LDL, and triglyceride between groups were significantly different (p<0.05). Both groups had SBP improved at the third and sixth month when compared with baseline data. Mean HDL increased in the experimental group and decreased in the control group. Multiple regression analysis showed that both groups were not statistically different after intervention, SBP was reduced in the experimental group when compared to the control group. However, at six months, members in the experimental group reported spending less time sitting or reclining on a typical day than members of the control group.

A supervised one-time per week fitness program combined with pedometer and pedometer alone were not different in reducing blood pressure, as both groups showed decreases in blood pressure. However, the group with the supervised exercise program tended to change sedentary behaviors in the longer term compared to those who used the pedometer alone.

This paper aims to update the cybersecurity-related accounting literature by synthesizing 39 recent theoretical and empirical studies on the topic. Furthermore, the paper provides a set of categories into which the studies fit.

This is a synthesis paper that summarizes the research literature on cybersecurity, introducing knowledge from the extant research and revealing areas requiring further examination.

This synthesis identifies a research framework that consists of the following research themes: cybersecurity and information sharing, cybersecurity investments, internal auditing and controls related to cybersecurity, disclosure of cybersecurity activities and security threats and security breaches.

Academics, practitioners and the public would benefit from a research framework that categorizes the research topics related to cybersecurity in the accounting field. This type of analysis is vital to enhance the understanding of the academic research on cybersecurity and can be used to support the identification of new lines for future research.

This is the first literature analysis of cybersecurity in the accounting field, and it has significant implications for research and practice by detailing, for example, the benefits of and obstacles to information sharing. This synthesis also highlights the importance of the model for cybersecurity investments. Further, the review emphasizes the role of internal auditing and controls to improve cybersecurity.

The purpose of this paper is to investigate the extent of voluntary disclosures in UK higher education institutions’ (HEIs) annual reports and examine whether internal governance structures influence disclosure in the period following major reform and funding constraints.

The authors adopt a modified version of Coy and Dixon’s (2004) public accountability index, referred to in this paper as a public accountability and transparency index (PATI), to measure the extent of voluntary disclosures in 130 UK HEIs’ annual reports. Informed by a multi-theoretical framework drawn from public accountability, legitimacy, resource dependence and stakeholder perspectives, the authors propose that the characteristics of governing and executive structures in UK universities influence the extent of their voluntary disclosures.

The authors find a large degree of variability in the level of voluntary disclosures by universities and an overall relatively low level of PATI (44 per cent), particularly with regards to the disclosure of teaching/research outcomes. The authors also find that audit committee quality, governing board diversity, governor independence and the presence of a governance committee are associated with the level of disclosure. Finally, the authors find that the interaction between executive team characteristics and governance variables enhances the level of voluntary disclosures, thereby providing support for the continued relevance of a “shared” leadership in the HEIs’ sector towards enhancing accountability and transparency in HEIs.

In spite of significant funding cuts, regulatory reforms and competitive challenges, the level of voluntary disclosure by UK HEIs remains low. Whilst the role of selected governance mechanisms and “shared leadership” in improving disclosure, is asserted, the varying level and selective basis of the disclosures across the surveyed HEIs suggest that the public accountability motive is weaker relative to the other motives underpinned by stakeholder, legitimacy and resource dependence perspectives.

This is the first study which explores the association between HEI governance structures, managerial characteristics and the level of disclosure in UK HEIs.