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Examines the perceived characteristics of accounting consultants. The sample for the study consists of 156 members of the Georgia Society of Certified Public Accountants. Indicates that there are significant differences in the perceived characteristics of male consultants, female consultants and “successful” consultants. Identifies 16 characteristics for success in consulting.

Personnel inputs to the internal audit department are the primary determinants of the quality of its performance. Increasingly, organizations are recruiting entry‐level auditors directly from university campuses. The characteristics of the university market indicate that a structured interviewing approach will be more cost‐efficient and effective in attracting the best students to the profession and more specifically to individual organizations. Accordingly, covers the entire spectrum of the recruiting process including; planning, prescreening, selection of schools, selection of recruiting personnel, interviewing, evaluation, post‐campus activities, office visits and follow‐up.

Taking the deadliest mine accident in Turkey’s history as a case of corporate social irresponsibility (CSI), this study aims to examine the adequacy of Campbell’s (2007) model to explain firms’ CSI behaviour.

The authors applied a case study research method and collected secondary data in both English and Turkish from multiple sources between 2010 and 2017.

The authors found seven of the eight propositions in Campbell’s framework applicable. The only condition that did not fit the authors’ case was financial pressure. The authors concluded that top management’s greed and lack of conscience significantly contributed to their gross negligence of safety measures and employee welfare. Their exploitative human resource practices, supported by low employee voice culture, added to the vulnerability of the mining workers.

The authors depended on secondary data in developing and analysing the case. The authors had no primary data collected directly from the participants involved in the accident. Moreover, relying on a single case to challenge an established framework may not achieve the necessary rigour, although an in-depth case study is likely to produce a good story.

To prevent mining accidents from happening, Turkey needs to strengthen all three types of institutions (legal and regulative, normative and cultural-cognitive) related to mining safety. As coal mining is harmful to the environment and public health, regulators and policymakers need to consider their dependence on coal mining as a source of energy and actively seek to adopt other clean energy alternatives.

This study contributes to the under-researched field of CSI by applying a dual economic and institutional perspective and refining it with the authors’ data.

In England and Wales, legislation pertaining to hate crime recognizes hostility based on racial identity, religious affiliation, sexual orientation, disability or transgender identity. Discussions abound as to whether this legislation should also recognize hostility based on gender or misogyny. Taking a socio-legal analysis, the chapter examines hate crime, gender-based victimization and misogyny alongside the impact of victim identity construction, access to justice and the international nature of gendered harm. The chapter provides a comprehensive investigation of gender-based victimization in relation to targeted hostility to assess the potential for its inclusion in hate crime legislation in England and Wales.

The theoretical basis for the case is information asymmetry and signaling theory, with buybacks providing a mechanism for reducing information asymmetry between management and investors. The controversy surrounding buybacks has led to political and regulatory scrutiny, which, consistent with evidence from academic research, may affect corporate behavior.

The compact case is based on secondary, public information about stock buybacks. All sources used are cited in-text, with full citations included in the references section at the end of the teaching note.

Stock buybacks, a means of providing returns to shareholders, have recently received increased scrutiny by politicians, media and shareholder activists. Proponents have argued that buybacks result in efficient allocation of capital by returning funds to shareholders, whereas opponents have criticized buybacks for enriching executives, providing tax advantages to shareholders and contributing to income inequality. Corporations did not curtail their use of buybacks after the Inflation Reduction Act of 2022 imposed an excise tax. The case frames the buyback debate in current events and focuses on the buyback activity of Apple. The case provides students the opportunity to analyze alternative ways that companies can provide returns to shareholders, evaluate impacts of buybacks on corporate stakeholders and appraise the reasons for, and implications of, current controversy regarding buybacks.

This compact case is appropriate for upper-level undergraduate or graduate courses in financial accounting, tax and finance. This case provides an opportunity to analyze and evaluate stock buyback decisions in the context of the current controversy related to buybacks.

Once a year a reference source is published in Surrey, England, that brings visitors such as the military attachés from the Chinese and former Soviet embassies in London to Surrey. The source these individuals and organizations are so eager to obtain is Jane's Fighting Ships (JFS), an annual naval compendium which has summarized international naval trends and developments for nearly a century.