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Book part
Publication date: 16 October 2020

Yasser Barghathi, David Collison and Louise Crawford

The chapter examines the perceptions of a range of stakeholders regarding the ethics of earnings management (EM) by Libyan commercial banks. EM ethics research has largely been…

Abstract

The chapter examines the perceptions of a range of stakeholders regarding the ethics of earnings management (EM) by Libyan commercial banks. EM ethics research has largely been based on a questionnaire developed by Bruns and Merchant (1990). This chapter addresses the issue in two different ways. First, it directly examines the interviewees’ perceptions on whether EM is ethical or not. Second, stakeholders’ perceptions are surveyed using a set of questions that consider, for example, the effect of EM on others’ interests and whether EM is ethical if applied within General Accepted Accounting Principles (GAAP) and the law. A total of 28 semi-structured interviews were carried out with stakeholders comprising: preparers of financial statements, users, regulators, and academics. A questionnaire survey of stakeholders which yielded 102 responses (response rate 53%) was also carried out. Interview findings indicated that 50% of the interviewees have the view that EM is ethical. Questionnaire results, on the other hand, revealed that EM is agreed, on balance, to be perceived as unethical. However, if applied within GAAP and the legal framework it is perceived, on balance, to be ethical. The chapter provides insights into stakeholders’ perceptions of EM ethics. The findings are of particular relevance to the users, and specifically, the external auditor as well as current and potential investors. EM practices, according to the literature, degrade financial reporting quality and may affect economic decisions. Auditors should be aware that EM may be regarded as an ethical practice and therefore more scrutiny might be required. In terms of accountability a manager should be held accountable not only to shareholders but also to society as a whole.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83867-669-8

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Book part
Publication date: 16 October 2020

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83867-669-8

Book part
Publication date: 31 July 2023

Louise C. Palmer

Multiple sclerosis (MS) is a chronic condition with variable physical, cognitive, and quality of life impacts. Little research has investigated how MS outcomes vary by social…

Abstract

Multiple sclerosis (MS) is a chronic condition with variable physical, cognitive, and quality of life impacts. Little research has investigated how MS outcomes vary by social identity (race, gender, disability, age, sexual orientation, and nationality) and social location (place within systems of power and privilege). However, emerging evidence points to racial and ethnic group disparities in MS outcomes. This chapter integrates core concepts from the life course perspective and an intersectional feminist disability framework to interrogate the role of diagnosis pathways in determining differential MS outcomes. MS diagnosis pathways (the time from symptom onset to the point of diagnosis) are a logical place to begin this work given the varying nature of symptom onset and the importance of a quick diagnosis for optimal MS outcomes. Whereas the life course perspective provides a framework for understanding disability transitions and pathways across the life span, an intersectional feminist disability framework centers disability within an axis of overlapping social identities and locations. The combination of both frameworks provides an approach capable of examining how MS disparities and inequities emerge in different contexts over time. The chapter begins with an overview of MS and current knowledge on disparities (mainly racial) in MS prevalence, diagnosis, and outcomes. The chapter proceeds to describe the utility of key concepts of both the life course perspective and intersectional frameworks when researching health disparities. Finally, the chapter ends with a theoretical application of an intersectional feminist disability life course perspective to investigate disparities in MS diagnosis pathways.

Book part
Publication date: 8 February 2016

Susan Frelich Appleton and Susan Ekberg Stiritz

This paper explores four works of contemporary fiction to illuminate formal and informal regulation of sex. The paper’s co-authors frame analysis with the story of their creation…

Abstract

This paper explores four works of contemporary fiction to illuminate formal and informal regulation of sex. The paper’s co-authors frame analysis with the story of their creation of a transdisciplinary course, entitled “Regulating Sex: Historical and Cultural Encounters,” in which students mined literature for social critique, became immersed in the study of law and its limits, and developed increased sensitivity to power, its uses, and abuses. The paper demonstrates the value theoretically and pedagogically of third-wave feminisms, wild zones, and contact zones as analytic constructs and contends that including sex and sexualities in conversations transforms personal experience, education, society, and culture, including law.

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Special Issue: Feminist Legal Theory
Type: Book
ISBN: 978-1-78560-782-0

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Book part
Publication date: 1 September 2014

Sheila Webber and Bill Johnston

In this chapter, we propose an educational framework to position Information Literacy (IL) and Higher Education (HE) in relation to Lifelong Learning (LLL): comprehensive enough…

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In this chapter, we propose an educational framework to position Information Literacy (IL) and Higher Education (HE) in relation to Lifelong Learning (LLL): comprehensive enough to make sense of, and give educational direction to, future development of people in information literate populations. We identify crucial changes in the HE environment, particularly in the United Kingdom; analyse the concept of IL as a discipline, and situate the IL person in the changing information culture and society. In doing this we draw on our own work and that of Schuller and Watson (2009). We propose a curriculum for an information literate lifecourse, sensitive to the context of the individual within a changing information culture. The curriculum is framed, on the one hand, by the nature of the information economy, technology, organisational culture, local/national culture and society, and personal goals. It is also framed by the life stage of the individual, using the four key stages and transitional points proposed by Schuller and Watson (2009). Academics and librarians have a key role in designing and facilitating these IL capabilities for the 21st century citizen.

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Developing People’s Information Capabilities: Fostering Information Literacy in Educational, Workplace and Community Contexts
Type: Book
ISBN: 978-1-78190-766-5

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Book part
Publication date: 17 June 2022

Pamela Louise Graham and Catherine Fenwick

Food insecurity in the United Kingdom has been described as a ‘public health emergency’ which has been exacerbated by the onset and continuation of the COVID-19 pandemic. Drawing…

Abstract

Food insecurity in the United Kingdom has been described as a ‘public health emergency’ which has been exacerbated by the onset and continuation of the COVID-19 pandemic. Drawing on research evidence and a reflective account from a current primary school teacher, this chapter highlights the multifaceted impacts of food insecurity for children in schools. It also draws attention to some important considerations around food, education and food-related interventions for practitioners supporting children in schools.

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Understanding Safeguarding for Children and Their Educational Experiences
Type: Book
ISBN: 978-1-80262-709-1

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Book part
Publication date: 19 February 2019

Louise Gillies

Gossip is part of everyday life and can play an important role in society. It has been part of human communication since we started to talk and is common to communities around the…

Abstract

Gossip is part of everyday life and can play an important role in society. It has been part of human communication since we started to talk and is common to communities around the world. Evidence of gossip adorned the walls of ancient tombs in Egypt, and advice against gossiping can be found in the words of King Solomon in the Old Testament, in the theses of Greek philosophers, and in proverbs from all cultures. Yet gossip continues to be all around us, and most of our conversation time involves some form of it. Despite this, those who initiate gossip are often derided for being gossip mongers, and not without good reason. At its worst, gossip can destroy reputations and businesses, be used as a form of bullying, and cause a great deal of distress. In this chapter, however, I focus on why and how gossip is used and the purpose it serves in village life. Ambridge resident Susan Carter is a renowned gossip with high, unsubtle output compared to other villagers. I look at Susan's gossiping at both a psychosocial level and in terms of benefits she may gain. I also discuss gossip at the village level from two perspectives. I explore the importance of gossip to village life based upon peer reviewed literature, and relate these findings to the comings and goings of the residents of Ambridge. I then also look at how gossip is needed to relay storylines to the listeners. Finally, social media has helped to bring together Archers fans who like nothing more than to spend hours gossiping about their favourite villagers and berating Susan for her tittle-tattle. Yet The Archers wouldn't exist without gossip, so maybe we should be grateful to Susan and carry on gossiping.

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Gender, Sex and Gossip in Ambridge
Type: Book
ISBN: 978-1-78769-948-9

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Architects, Sustainability and the Climate Emergency
Type: Book
ISBN: 978-1-80382-292-1

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Book part
Publication date: 31 July 2023

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Disabilities and the Life Course
Type: Book
ISBN: 978-1-80455-202-5

Book part
Publication date: 5 October 2017

Louise Gillies and Helen M. Burrows

Families conduct their affairs through processes that are built upon those of previous generations and also social capacities such as culture, class, oppression and poverty. The…

Abstract

Families conduct their affairs through processes that are built upon those of previous generations and also social capacities such as culture, class, oppression and poverty. The media has played a part in stereotyping the lower classes through their portrayal on the television programmes such as Benefits Street and Jeremy Kyle and tabloid newspaper stories. This chapter is a case study of two families who are at the opposing ends of the social scale, the Horrobin/Carter and Aldridge families. The two families were chosen due to them being linked by marriage in the younger generation. Through the use of genograms, we explore how the families differ in their attitudes towards relationships within their individual families, and also how they relate to each other as separate family groups. Despite the many differences, there are also a number of key similarities, particularly regarding the key females in the families, in terms of family background and snobbery. We also show that there is little family loyalty in the more privileged family and a power differential between the two families (oppressors vs. oppressed) in terms of the crimes committed.

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Custard, Culverts and Cake
Type: Book
ISBN: 978-1-78743-285-7

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