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This study aims to examine the mediating effects of corporate governance mechanisms like the board of directors on the association between disruptive technology adoption by audit clients and the risk of material misstatements, including inherent risk and control risk. In particular, the authors study the mediating effects of board characteristics such as board size, independence and gender diversity.

Based on a sample of 100 audit clients listed on the FTSE 100 from 2015 to 2021, this study uses structural equation modelling to test the research objectives.

The findings indicate a significant and negative association between disruptive technology adoption by audit clients and inherent risk. However, there is no significant evidence observed for control risk. The utilisation of disruptive technology by the audit client has a significant impact on the board characteristics, resulting in an increase in board size, greater independence and gender diversity. The authors also find strong evidence that board independence mediates the association between disruptive technology usage and both inherent risk and control risk. In addition, board size and gender exhibit distinct and differential mediating effects on the association and across the two types of risks.

The study reveals that the significant role of using disruptive technology by audit clients in reducing the risk of material misstatements is closely associated with the board of directors, which makes audit clients place greater emphasis on the construction of effective corporate governance.

This study offers essential primary evidence that can assist policymakers and standard setters in formulating guidance and recommendations for board size, independence and gender quotas, ensuring the enhancement of effective governance and supporting the future of audit within the next generation of digital services.

With respect to relevant stakeholders, it is imperative for audit clients to recognise that corporate governance represents a fundamental means of addressing the ramifications of applying disruptive technology, particularly as they pertain to inherent and control risks within the audit client.

This study contributes to the existing literature by investigating the joint impact of corporate governance and the utilisation of disruptive technology by audit clients on inherent risk and control risk, which has not been investigated by previous research.

The purpose of this paper is to explore the perceptions of external auditors, preparers and users (investors and analysts) of financial statements in Jordan about this new segmental reporting standard; a decision usefulness framework underpins the research.

The objective of this study is to explore the perceptions of external auditors, preparers and users (investors and analysts) of financial statements in Jordan about this new segmental reporting standard; a decision usefulness framework underpins the research.

The findings reveal that a majority of interviewees found that IFRS 8 was not a problematic standard, and that the management approach of IFRS 8 was an improvement on the previous standard – International Accounting Standard (IAS) 14R – because the information produced was seen as useful to users of financial statements. Moreover, the respondents indicated that there was an improvement in the quantity and quality of segmental information under IFRS 8 in annual reports for 2009; it was more understandable, relevant, reliable and comparable than the segmental information which had previously been reported.

No attempt was made to assess the usefulness of segmental information reported under IFRS 8 by Jordanian listed companies in their annual reports for other groups such as lenders, suppliers, customers, trade creditors and the general public (IASC, 1989). Thus, a survey about the impact of IFRS 8 on other groups may yield further insights about the decision usefulness of the new standard’s disclosures. However, Jordanians are not familiar with such research instruments and the culture within the society is relatively secretive (Piro, 1998).

The findings of the current research should be valuable for international accounting standard setters at the International Accounting Standards Board. It provides some indication about the impact of this new standard.

This research shows that segmental information reported under IFRS 8 is more useful for decision makers needs compared to segmental information that previously reported under IAS 14R. It also provides a great insight about the impact of this new segmental disclosure standard.

The purpose of this paper is to compare the segmental information disclosures of Jordanian companies under IFRS 8 for 2009 with disclosures under IAS 14R for 2008.

A sample of 109 Jordanian companies is used in this research. A disclosure index checklist was constructed to assess the segmental information provided by the sample companies. In particular, the checklist collected information about: the number of segments reported; the number and type of segmental items published; the geographic segment definitions (areas) used; and the identity of the chief operating decision maker (CODM).

The results suggest that segmental disclosures under IFRS 8 have increased compared to the information published under IAS 14R. There is an increase in the number of companies disclosing segmental information while the number of business and geographic segments for which information is provided rose under IFRS 8. Items required under the previous standard (IAS 14R) are still being provided in 2009, and the new segmental information required (if reviewed by the CODM) under IFRS 8 is also disclosed. As a result, the total number of segmental items disclosed increased. Moreover, a majority of companies identified the CODM as the chief executive officer.

This research highlights that the introduction of IFRS 8 has been associated with more Jordanian companies now disclosing segmental information. However, factors other than IFRS 8 may have contributed to the increased disclosure; these are not considered in the current paper.

This research shows that IFRS 8 compliance amongst Jordanian first market companies has resulted in an increase in the number of segments and items per segment disclosed.

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.

The paper aims to investigate disclosure practices in the annual reports of Libyan banks in the run‐up to the opening of the nation's first stock exchange. Banks dominate this embryonic market but very little research has examined the extent (or determinants) of transparency achieved by these firms, an issue argued by Stiglitz and others to be crucial in the post‐crisis era. Currently, no detailed evidence of disclosure practices prior to the launch of the exchange exists, making an accurate assessment of the market's impact in this area impossible; the present study therefore contributes in this regard as well.

The study employs two main methods: a disclosure index‐based analysis of mandatory and overall disclosure levels; and panel regression analysis of the determinants of the overall disclosure levels.

The results suggest that while many items are disclosed on a regular basis, on average barely more than half of all possible items appear in the annual reports. As regards compliance with mandatory requirements, the figures are higher but, worryingly, begin to fall as the launch of the market neared. The results of panel‐data analysis suggest that the overall extent of disclosure is non‐random, instead reflecting the profits achieved by the banks concerned.

This paper is the first detailed analysis of disclosure practices in Libyan banks and the results suggest that market authorities should be looking for an improvement in the figures, in particular the reversal of a downward trend in compliance with mandatory requirements. The paper reports a link between profit level and disclosure propensity; this evidence might be of use to regulators charged with increasing disclosure levels in the future. More generally, the results provide a comparative basis on which to assess the effect of the market's launch on disclosure practices in Libya.

The purpose of this paper is to discover peer mentors’ perspectives of an education doctoral (Doctorate of Education) peer mentoring program implemented in a mid-sized public institution.

Data from one focus group and an interview collected from peer mentors as part of a larger case study of mentors and mentees in a peer mentoring program for education doctoral students are presented. Four (n=4) peer mentors participated in a focus group (n=3) and an interview (n=1). Participants were asked about their perceptions of the program and their experiences as mentors.

Four themes were discovered within the data: mentors relate to social, emotional and academic life balances of mentees, mentors provide support and reassurance to mentees, mentors guide mentees to focus on the future, and mentors gain personal and professional growth from the peer mentoring program. Results indicated that mentors believed that the program was helpful for their mentees and beneficial to their own personal and professional development.

Limitations of this study include the small sample size (n=4) and the short period of time in which participants were asked to be a part of the mentoring program and reflect in focus groups and interview (one academic year). Implications of this study include the benefits of peer mentoring for both mentors and mentees alike.

In contrast to many other studies of peer mentoring programs, this peer mentoring program targeted scholar-practitioner students who were balancing full-time careers with their coursework and family lives. Thus, peer mentors focused more on career and work-life balance with mentees than mentors may in other programs, as well as finding benefit to their own professional development.

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.

Education doctoral (EdD) students (mentees) typically hold full-time leadership positions in education-related fields while completing their degree. The types of support these scholar-practitioners need is unique because of their focus on balancing full-time work, academic, and personal needs. This study aims to explore mentor support systems for mentees in their first and second year of the EdD program through a group mentoring program, which is designed to provide resources and access to mentors to promote successful degree completion in five years or less.

Mentors participated in monthly presentations and discussions with mentees throughout the 2018–2019 academic year, which were video recorded. At the end of the academic year, mentors partook in an interview or focus group meeting.

Themes emerged related to mentors’ focus on the dissertation process; emphasis on outreach for support; discussions and work/life balance; selection of presentation topics; perceptions of networking opportunities with mentees; desire to build stronger connections with mentees; and concerns/opinions about the mentoring format.

The design of a mentoring program for EdD mentees varies throughout the doctorate degree pathway. Mentors support mentees in their doctoral journey through presentations and discussions about relevant topics during their first two years in the doctoral program. Additional studies are needed regarding EdD mentoring programs for students in the third year to the completion of the degree.

Few studies exist related to mentoring programs for scholar-practitioners in EdD programs. Results from this research provide EdD faculty and advisors insights to group mentoring and discussion topics for first and second year EdD students, based on the mentors’ perspectives.

The purpose of this paper is to examine the adoption of social software in public libraries and to explore its impact.

This research uses a qualitative methodology and took the form of open‐ended interview questions using an e‐mail format. The research uses Rogers' diffusion of innovations theory as a framework.

This research found that participants consistently described social software as a means to deliver a library service that truly reflected their users' wants and needs. Participants indicated that social software would help achieve this goal in two ways. Firstly, participants felt that social software enabled users to interact with the library in the ways they wanted to. Secondly, the participative elements of social software made it easier for users to provide feedback on all aspects of the library service. The study also revealed that while social software is not currently being used to its fullest extent in public libraries, public librarians are exploring the meaning and potential of this new technology.

This paper advances the discussion on social software by providing concrete examples of its impact in practice. It is a resource for public librarians considering the potential impact of implementing social software in their own library which will allow them to learn from the experiences of others.