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The objective of this study is to examine how the heterogeneity of the institutional environments within a single country influences International Financial Reporting Standards (IFRS) convergence and earnings quality based on a meso- and multi-level approach.

Using hierarchical linear modeling (HLM) to capture the between-group heteroskedasticity and within-cluster interdependence, this study investigates the simultaneous effect by incorporating institutional factors residing at different hierarchical levels and the interaction effects of factors within the same level on IFRS convergence and earnings quality in the largest IFRS adopter, China.

The results show that after IFRS convergence (i.e. 2007–2015), earnings quality decreases in terms of conservatism. However, the further analysis indicates that the strong institutional environment could mitigate the negative impact of IFRS on conservatism.

Consistent with the emphasis of heterogeneity within a country by Terracciano et al. (Science, 2005, 310 (5745)), this study indicates that the heterogeneity in the institutional environments and the simultaneous effect of the multilevel institutional environments within a single country cannot be ignored. This study also indicates that, equally important, research methodology plays a substantial role in investigating the outcomes of IFRS convergence. Finally, this study, based on an integrated theory, adopts a meso-paradigm linking macro- and micro-level institutions to provide comprehensive insights into IFRS convergence and conservatism.

The purpose of this study is to understand challenges and constraints in reaching top leadership positions for women in the Portuguese press. Specifically, it aims at characterizing their communication and leadership styles, and at identifying main gender biases in newsrooms routines from their point of view.

A qualitative method was employed by conducting in-depth interviews with four women who have held higher management positions in Portuguese leading newspapers. Participants were asked to characterize their communication and leadership style, but also newsrooms environment, trying to understand how gender asymmetries persist and manifest. Results were analyzed using thematic analysis.

While considering that Portuguese newsrooms are no longer environments marked by a sexist/macho environment, through increasing female participation, women still represent a minority in leadership. Leadership traits linked to male styles, including assertiveness and courage, were revealed, though mixed with a more participative/relational leadership. Also, female leaders regret when emotional ties with teams are not developed and recognized some degree of privilege towards other women through family support or not having children.

There is a limited number of interviews, although they represent the few top women leaders in Portuguese journalism.

Policymaking recommendations derived from conclusions include participative leadership, implementing quotas, and monitoring tools of gender biases and special training.

Media literacy policies and open debates on main media outlets concerning female leadership and communication styles may contributes toward the acknowledgement of lingering gender biases in the industry.

This study contributes to a fuller insight into the identification of leadership and personal traits among women who managed to disrupt stigmas and break barriers. Their voices are seldom heard in studies focusing leadership, so results enable ascertaining whether there is a female way of leading in journalism and comprehending the sense of privilege these women perceive.

The question of what level of public debt can increase inequality has become crucial in Africa. In this study, the authors examine the effect of public debt on inequality in Africa and estimate the debt-inequality threshold. The authors then examine the moderating role of tax burdens and corruption in the relationship between public debt and inequality.

Using data from the period 2005 to 2019 in 38 African countries, the generalized method of moment and the dynamic panel threshold regression techniques were employed to achieve the purpose of the study.

The results reveal that a 1% increase in public debt leads to a rise in inequality by about 0.17%. However, the effects doubles when the public debt ratio hits 57.47%. Tax burden worses the effect of public debt by about 2.9 percentage points, while control of corruption reduces debt effect on inequality by 61 percentage points.

Owing to data availability, the study period was restricted to 2005 to 2019. Moreover, the study could not consider the disagreggation of inequality into different income groups due to pausty of data. While this could narrow the scope of the study, the results provide an important insight for policy makers.

This contributes to the scant literature on the effect of public debt on income inequality in African countries. This study is a novelty because its provides the level of public debt which worsens inequality in Africa, as well as the moderating effects of tax burden and corruption control.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-08-2022-0581

The purpose of this paper is to revisit the potential of the New Deal as a research context in management and organization studies and, in doing so, forward the role one of its chief architects, Harry Hopkins, played in managing the economic crisis. The exploration takes us to multiple layers that work together to form context around Hopkins including the Great Depression, the Roosevelt Administration, and ultimately, the New Deal. By raising Harry Hopkins as an exemplar of historical-narrative exclusion, the authors can advance the understanding of his role in the New Deal and how his actions produced early insights about management (e.g. modern crisis management).

The paper experiments with the methodological assemblage of ANTi-History and microhistorical analysis that the authors call “ANTi-Microhistory” to examine the life narrative of Harry Hopkins, his early association with President Franklin D. Roosevelt and later, the New Deal. To accomplish this, the authors undertake a programme of archival research (e.g. the digital repository of The Franklin D. Roosevelt Presidential Library and Museum) and assess various materials (e.g. speeches, biographies and memoirs) from across multiple spaces.

The findings suggest Harry Hopkins to be a much more powerful actor in mobilizing New Deal policies and their effect on early management thought than what was previously accepted. In the process, the authors found that because of durable associations with Roosevelt, key policy architects of the same ilk as Harry Hopkins (e.g. Frances Perkins, Henry Wallace, Lewis Douglas, and others) and their contributions have been marginalized. This finding illustrates the significant potential of little-known historical figures and how they might shed new insight on the development of the field and management practice.

The aim is to demonstrate the potential of engaging historical research in management with the individual – Harry Hopkins – as a unit of analysis. By engaging historical research on the individual – be it well-known or obscure figures of the past – the authors are considering how they contribute to the understanding of phenomena (e.g. New Deal, Progressivism or Keynesian economics). The authors build on research that brings to focus forgotten people, communities and ideas in management studies but go further in advocating for space in the research to consider the scholarly potential of the individual.

Prior learning and prior knowledge are among the most dependable and consistent factors in predicting students’ success (Richardson et al., 2012). Although for UK Higher Education, the traditional A-level (advanced level qualification) remains the principal qualification students use to gain entry to University, there has been a small but significant rise in alternative qualifications, such as the International Baccalaureate (IB) and vocational qualifications such as that from the Business and Technology Education Council (BTEC). The multidisciplinary nature of Psychology means students enter the degree program with a range of qualifications in differing topic areas. The current case study aimed to assess if science qualifications aided student success in the University of Liverpool’s Psychology course. Ordinal regression and correlations were used to examine the impact of prior qualifications on three first-year cohort module scores (Psychobiology, Social psychology, and Research Methods) and the overall degree mark across three cohorts of Psychology students (n = 1,072). University entry grades showed a significant overall and subject specific effect of scientific prior knowledge. However, the effects of previous qualifications were not cumulative and did not persist beyond the first year of study. These findings were strongest for Chemistry in the Psychobiology module suggesting that scientific literacy – the understanding of scientific concepts, phenomena, and processes, as well as an individual’s ability to apply such knowledge to new or non-scientific situations (Schleicher, 2019) – rather than domain-specific knowledge is driving such increase in grades. A negative relationship was seen for those holding BTEC qualifications, suggesting that vocational qualifications, specifically for this Psychology program, were of less use than academic ones, even if topic areas were similar – a finding which may also apply to other academic based courses, and warrants further study. Although the advantage of prior qualifications diminishes across the course of study, this small but distinct advantage suggests that making a science qualification a requirement for a place on a Psychology degree course would be a beneficial step for admissions tutors to consider.

The son of academics Monica and Godfrey Wilson, Francis Wilson (b. 1939) was raised in a Zulu-speaking locale of rural South Africa. Despite a keen interest in history imbued by his anthropologist parents, Wilson completed his undergraduate degree in physics at the University of Cape Town (UCT) before pursuing his doctorate at Cambridge University. Fascinated by the economics of discrimination and their relationship to the Apartheid regime in South Africa, Wilson spent a year in the United States as a visiting graduate fellow at the University of Virginia’s Thomas Jefferson Center for Political Economy (TJC) in 1964.

This paper aims to investigate the relation between audit firms’ switch to limited liability partnership (LLP) from limited liability company (LLC) and client firms’ earnings comparability. If LLP auditors, who have a higher liability exposure than LLC auditors, are more consistent in implementing generally accepted accounting principles and executing firm-wide audit methodologies, client firms’ earnings comparability will increase.

Using data from China, the authors examine whether client firm-pairs of LLP auditors have higher earnings comparability than client firm-pairs of LLC auditors. The authors also perform cross-sectional tests to shed light on the mechanisms through which auditors’ litigation exposure affects client firms’ comparability.

The authors find that firm-pairs in which both firms are audited by LLP auditors exhibit higher earnings comparability than other firm-pairs. This result is stronger when client firms are audited by the same auditor, when client firms are audited by the top 10 auditors and when the auditors are less dependent on the client firms. The authors also document that firm-pairs in which both firms are audited by LLP auditors have lower average analyst earnings forecast error and forecast dispersion.

To the best of the author’s knowledge, this study is the first to examine the relation between auditor’s litigation exposure and client firms’ earnings comparability. It also extends the literature on audit firm organizational form and audit quality.