Search results

This research highlights age-specific barriers to employment for older workers and the gap between activation policy design and implementation, focusing on difficulties in extending working life under employment support services.

This research employed a qualitative approach, utilizing semi-structured interviews to gather perspectives on extending the working lives of older adults. Eighteen experienced social workers who worked in employment support services for older workers who aged fifty-five and above participated in the study.

This study underscores the importance of comprehensively understanding the heterogeneity of individuals' circumstances and emphasizes the impact of intersectionality on the development of extending working life. It incorporates individual and familial difficulties, including considering caregiving responsibilities, health issues and housing challenges before exploring employment-related concerns. The study also highlights external factors influencing older workers' employment prospects, including employer perspectives, government support levels and public recognition of the necessity to extend working life.

This research sheds light on the impact of welfare-related stigma, which imposes obstacles and inflexibility on older workers seeking employment. It ultimately contributes to the sustainability and dynamism of the Asia–Pacific workforce while also informing regional discussions on social security and welfare services.

It uniquely employs the perspectives of social workers providing employment support services to highlight challenges and policy gaps in extending the working lives of older workers in Hong Kong. It also provides practical insights into strategies and mechanisms for extending working life across diverse social contexts.

This study investigates the progress of the Broad-Based Black Economic Empowerment (B-BBEE) Act 2003, and its associated Chartered Accountancy Profession Sector Code. In doing so, we explore why B-BBEE affirmative action has not yet achieved the Code's representational intentions, including systemic subtleties inhibiting this success.

Using semi-structured interviews, we explore the lived experiences of Black aspirant Chartered Accountants (CAs) undertaking articles in global audit firms. The experiences are thematically analysed, embracing a comprehensive theoretical approach that encompasses professional and social closure, as well as boundary work, to adequately understand why affirmative transformational endeavours persistently face uphill tasks. The utilisation of multifaceted theorisation is deemed essential for a more nuanced portrayal of the intricacies inherent in the CA profession in South Africa.

The narratives presented by Black aspiring CAs unveil a complex web of exclusionary practices entrenched in institutionalised historical, professional, and social contexts. The multifaceted nature of closures, symbolised by racial, cultural, and linguistic factors, significantly impacts the experiences of Black trainees. The findings furthermore show that deliberate intervention beyond compliance with the Government’s framework is necessary for meaningful transformation.

The paper brings to the fore the current lived experiences of underrepresented Black CAs in global auditing firms. In doing so, these firms are empowered with incremental knowledge of the prevailing challenges and can thus make tangible improvements towards authentic transformation. Additionally, the results help in tracking the advancements made through affirmative action, acting as a feedback loop for future developments in transformation policy.

Contributing to the critical accounting literature, our study extends scholarship on the barriers faced by CAs and the limitations in their capacity to challenge these obstacles within global audit firms. We offer practical policy-focused recommendations that, if implemented, can address the complex socio-political realities obstructing the success of affirmative action. By sharing first-hand accounts, our study aims to empower auditing firms and other related stakeholders with actionable insights, enabling them to improve genuine inclusivity and foster equitable representation in the accounting profession.

This study aims to examine the effect of audit firm tenure (AFT) on corporate tax avoidance (CTA) and the moderating effect of the COVID-19 pandemic.

The sample comprises 41,074 firm-year observations from 32 countries from 2015 to 2020, for which data are collected from various sources: financial data from the Refinitiv database, country corporate tax rates from the Tax Foundation, and other country-level data from the World Bank database. The authors use the book tax difference to measure CTA and multiple proxies for AFT.

This study finds that a longer AFT is associated with higher CTA, confirming the notion that long AFT impairs auditor independence. The findings remain robust when considering various AFT proxies, incorporating Hofstede’s cultural factors, using weighted least-squares estimation and addressing endogeneity through propensity score matching. This study also finds a non-linear relationship between extended client and auditor relationships and CTA, supporting the mandatory audit firm rotation regulation and increasing investors’ caution regarding the consequences of extended client–auditor relationships on firm behaviour.

This study offers new evidence on the effect of the COVID-19 pandemic on the link between AFT and CTA and documents a non-linear relationship between AFT, which has not been addressed in prior studies.

The findings of this study have several significant practical implications. First, governments and policymakers gain insights into the consequences of extended auditor–client relationships, hence calling for a review of auditing and taxation regulations. Second, the findings provide important insights into the issue of auditor independence, especially during long engagements and crises such as COVID-19. Finally, investors and tax authorities should be more cautious about the risks of aggressive tax avoidance during crisis periods.

To the best of the authors’ knowledge, this is the first study to use a global data set to investigate the effect of AFT on CTA during the COVID-19 pandemic.

Globalization, and more specifically international organizations, has had a major effect upon national education systems worldwide. Understandably, the academic literature covering this phenomenon has expanded at a prolific rate. This study contributes to this body of knowledge by examining how the international organizations affect global education policy, as seen via the lens of a Kuwaiti context.

The study employed a qualitative data collection approach using semi-structured interviews with 27 key figures involved in policymaking at national educational institutions in Kuwait. Each interview was coded for recurring themes.

Three main themes emerged from data analysis: (1) policy adoption and reformulation, (2) curriculum and pedagogical changes and (3) evaluation and accountability mechanisms. This study’s findings demonstrated that globalization processes and international organizations have profoundly affected Kuwait’s national educational policies.

This research forms the foundation for further investigations into how international organizations have affected national and subnational educational decision-making and reforms.

Following recent high-profile audit failures, concern has been expressed that auditors are not demonstrating sufficient skepticism when exercising professional judgment. In particular, client assumptions and estimations relating to hypothetical valuations in financial reporting are not being challenged. This paper seeks to address the issue by advancing a decision-making framework aimed at guiding auditors beyond regulatory reductionist thinking towards an enhanced understanding of the cognitive processes which shape professional judgment in forming a reliable audit opinion.

Drawing on the normative philosophical and theological teachings of Bernard Lonergan, the authors' decision-making framework embodies reflective thinking and the data of consciousness to highlight the central role played by enquiry in the dynamics of understanding, judgment and decision-making. Such enquiry elicits challenge of the management bias inherent in hypothetical valuations.

Auditing through a Lonerganian lens allows auditors to reflect on their approach to objective decision-making by offering a set of cognitive tools to enhance the enquiry essential for nurturing professional skepticism.

This paper contributes to the literature by developing the somewhat neglected discourse on the cognitive processes essential for professional skepticism and audit judgment. The authors demonstrate how Lonerganian self-appropriation intensifies an awareness of the recursive cognitive activities pertinent to objective judgment and decision-making. This awakened consciousness has the potential not only to change how auditors question evidence to make informed judgments and decisions, but also to normalize the practice of challenge.

The purpose of this study is to explore the perspectives of Generation Z college students regarding the job selection process, as well as the impact of digital technology on their career choices and job search endeavors.

Using the grounded theory methodology, the study used in-depth interviews with 15 participants to investigate the research inquiries.

The study identified six emerging themes related to the career aspirations of Generation Z students. The authors generated a job selection process model of Generation Z based on participants’ accounts of their recent job search experience. The model portrays the decision-making process performed by Generation Z job seekers while determining their career path.

To enhance comprehension of the job selection process among Generation Z individuals, future studies should incorporate a broader range of participants encompassing diverse cultural, social and economic backgrounds. Scholars have the potential to examine the relationships between Generation Z job seekers’ job selection, job performance and job satisfaction through a quantitative approach.

The six themes pertaining to optimal jobs for Generation Z can assist HR professionals in enhancing their understanding of the emerging pool of young and talented individuals. The utilization of the four-stage job selection process model may serve as a valuable tool for college career service professionals in the enhancement of tailored training programs.

This empirical study examines Generation Z job seekers’ attitudes toward their future profession, their perceptions of ideal occupations and the influence of technology on their search, preparation and selection processes for future careers.

This paper introduces the special issue on Race and Accounting and Accountability. In so doing, it explores racism in its historical and contemporary forms, the role of accounting and accountability in enabling racism and racial discrimination and also efforts of redress and resistance.

We reflect on several critical themes to demonstrate the pervasive and insidious nature of racism and, review the literature on race and racism in accounting, focusing on studies that followed the seminal work by Annisette and Prasad (2017) who called for more research. We also review the six papers included in this special issue.

While many overt systems of racial domination experienced throughout history have subsided, racism is engrained in our everyday lives and in broader societal structures in more covert and nuanced forms. Yet, in accounting, as Annisette and Prasad noted, the focus has continued to be on the former. This special issue shifts this imbalance – five of the six papers focus on contemporary racism. Moreover, it demonstrates that although accounting technologies can and do facilitate racism and racist practices, accountability and counter accounts offer avenues for calling out and disrupting the powers and privileges that underlie racial discrimination and, resistance by un-silencing minority groups subjected to discrimination and injustice.

This introduction and the papers in the special issue offer rich empirical and theoretical contributions to accounting and accountability research on race and racial discrimination. We hope they inspire future race research to nurture progress towards a true post-racial society.

The purpose of this study is to examine the association between audit committee expertise and asymmetric information in the US equity market.

The authors use measures of information asymmetry for 705 US firms (5,260 firm-year observations) over the period from 2007 to 2018, and use the theory of expertise (Ericsson and Smith, 1991) to examine the association between audit committee financial expertise and information asymmetry. The authors use multiple econometric approaches such as firm fixed-effect regression and two-stage ordinary least squares regression to control for possible endogeneity and reverse causality and find that the results remain the same.

The authors find that the existence of an audit committee with financial expertise is negatively and significantly associated with information asymmetry. The authors further provide empirical evidence through which audit committee financial expertise affects the firm’s informational environment. Additional analysis supports the argument that the audit committee’s financial expertise enhances the firm’s informational environment by increasing (decreasing) analyst following (dispersion).

One limitation to consider, like most studies on audit committees, is that the authors do not examine the actual role performed by the audit committee. The authors focus on the characteristics stipulated by the Sarbanes–Oxley Act 2002 and stock exchange rules regarding the financial expertise of audit committee members only.

This study is useful to policy makers, standard setters, investors, activists, managers, lenders and various stakeholders who rely on the financial statements of firms with an expert audit committee on board. The outcome of this study promotes recruiting audit committees with financial expertise due to the assumed benefits of this trait to the US firm.

The results of this study are not event-dependent and therefore have persistent effects, which is important to the evaluation of the usefulness of a regulation. This study promotes recruiting audit committees with financial expertise on boards because of the assumed benefits to the firm and investors.

This study is the first to document that financial expertise of audit committee characteristics is not only negatively related to the magnitude of information asymmetry but also driven by the financial expertise of audit committee members rather than chairs.

This paper takes a contemplative analysis of non-violent activism in a hyperlocal context that is historically marked by violent clashes. It emphasizes the importance of placing nonviolent activities within leadership frameworks that prioritize collectivity, collaboration, adaptiveness, authenticity, and community interactions. It argues that non-violent activism can serve as a cornerstone of democratic practices, and plausible to a myriad of challenges in civic spaces. The assertion that violence is not a prerequisite for gaining the attention of authorities capable of enacting societal change is supported by several studies. This paper advocates for a reorientation of collaborative efforts between those in positions of authority and civil society leaders to foster progress. There is power in the decibel of voices of the people, to correct acts of omission and commission that is impacting negatively on the citizens. In context characterized by volatility and fragility, the paper suggests prioritizing the process of influencing, mobilizing and organizing responsive interventions rather than solely focusing on the ends or outcomes. Process-oriented approach creates containers for curiosity, relational, and experimental practices that interweave multi-dimensional perspectives. The social change actors navigated cultural and structural barriers to implement non-violent strategies, offering a compelling example of grassroots peace building. Overall, this paper findings underscores the significance of understanding both direct and structural violence in shaping citizen’s right within specific context. It highlights the efficacy of context-based leadership practices in promoting non-violent organizing for peace, particularly in hyperlocal settings. Moreover, it suggests that these findings could inform indigenous peace building that is inherently influenced by contextual factors.

Adopting a case study, I was able to elucidate a context-based leadership model advanced by local women that averted a probable political violence in Nigeria. A case study approach was adopted because it is a phenomenon that is bounded in time, context and advanced by a particular group of change agents. A case study with a constructivist approach was utilized to understand the context and sense making of the “why” and the “what”. In situatedness, the natural occurring data was cultivated, including one-on-one indepth interviews. Data was analyzed using a narrative analysis, which raised themes on resilience, collectivity, collaboration, risk and sustainability. The findings pivot a culturally based experience of leadership by women in a fragile context. First, I provided a contextual background, explaining the local context, including the socio-economic, cultural, political and historical factors that contributed to the emergence of the conflict. In addition, I explained the scope and nature of the conflict, describing the grievances and issues that led to the tensions within the community, and highlighting the key actors and stakeholders involved. Secondly, I analyzed the non-violent strategies and tactics employed by a group of social change actors to address the issue which involved non-violent protest, tactical community organizing, dialogic engagements and creative forms of interventions. Thirdly, I evaluated and explained the role of leadership in coordinating non-violent activities and actions, the effectiveness of their leadership style, relational and processual, that sustained the non -violent approach, and the challenges the group encountered. In addition, I explained the outcome from such leadership practice and lessons learned, with evidence of a dismantling of power dynamics, and shift in attitude to a non-violent disposition. Lastly, I explained how this approach may have broader implications for understanding nonviolent conflict resolution, social movements, and the promotion of peace and justice in local contexts and beyond.

A leadership practice that is relational and collective should have consideration for both the context where the leadership is exercised and deliberate on the processes necessary to hold containers for everyone to engage. This is gradually dismantling the hegemonic conceptualization of peace building, with a gradual shift of co-construction and sense making of peace building, with implication for more diversity and inclusion of persons and perspectives. It also underscores a system that deconstructs and departs form colonized thinking and contributes to conditions that enables and inspires alternative approaches to addressing oppressive power structures. (1) In unstable situations, leadership frequently arises from within communities, driven by individuals and groups intimately connected to their realities. The Nassarawan women embody this grassroots leadership, marked by wisdom, resilience, and a dedication to creating positive change despite significant obstacles. They embrace non-violent strategies, inspired by past successes, recognizing their potency in effecting change. (2) The leadership of these women illustrates the importance of mobilizing collective strength for justice and equality, showcasing how local leadership can catalyze transformative change for the better. (3) Indigenous styles of leadership possess the capacity to go beyond conventional concepts and embrace intricacy, flexibility, and inclusiveness. A multi-faceted leadership strategy becomes especially pertinent as it enables individuals to navigate complexity, confront challenges, and cultivate resilience within their communities, rather than depending solely on traditional methods.(4) The practice of peace leadership isn’t necessarily linked to official positions, titles, or authority. Rather, it appears as a continuous, intentional effort within community interactions, often arising from unexpected situations and sources.

Most of the women engaged in this leadership activity are located in remote areas, and this research had access to only a few who storied their experiences in ways they understood how to.

With the rapid shift and call for more non-violent activism, we must be open to sample the different textures relevant for varied conditions. This holds a huge implication for understanding the psychology of communities expressing the full human agency in exercising leadership that is contextually driven. The connection between local struggles and global movements for social justice and human rights is profound and multifaceted. Firstly, there’s a shared value across movements for equity, equality, justice, dignity, and human rights, spanning issues like environmental protection, gender equality, racial justice, and indigenous rights. Local movements increasingly emphasize building solidarity across borders, collaborating with similar movements worldwide through actions like protests and social media campaigns. This amplifies local voices on a global stage and underscores the interconnectedness of struggles. The leadership of the women’s group holds significant implications for global movements, offering insights into grassroots perspectives on social issues. Their localized knowledge enriches global discourse on social change, providing tangible examples of challenges faced by marginalized groups and culturally relevant solutions. Additionally, their commitment to nonviolent methods establishes a platform for marginalized voices and fosters solidarity across diverse communities. The group’s innovative approaches, drawing upon local resources and grassroots networks, demonstrate the power of community-driven solutions to address social problems. Moreover, their grassroots empowerment shifts power dynamics within communities and influences broader systemic transformations, all while advocating for justice through peaceful means. These practices not only spark global solidarity but also shape public discourse and policy agendas at state and national levels, highlighting the human rights implications of local issues like political corruption. Overall, the women’s group exemplifies the transformative potential of grassroots activism in effecting lasting change on a global scale.

The power for everyday peace leadership rests with the people and it is translated into meaningful outcomes when everyone has the opportunity to lead.

Research has been done on many women led movement in Nigeria, but this is unique, as it changed the narrative for an approach that was successful in shifting cultural boundaries in very fragile and uncertain context.