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The purpose of this paper is to examine the efficacy of the current legislative provisions that protect auditor independence in Australia. The collapses of several high-profile companies (Enron and WorldCom in the USA, HIH insurance and OneTel in Australia) in the early 2000s has raised questions about audit quality and independence. In response, regulators have introduced new regulations and guidance to improve audit quality. In Australia, the Corporations Act 2001 (2001) was amended via the Corporate Law Economic Reform Program Act 2004. This study poses the question: do non-audit service fees influence the level of accounting conservatism?

The sample used in this analysis consists of all available Australian listed companies from the years 2006 till 2010.

Using multiple measures of accounting conservatism and the auditor-client economic bond, our results suggest that the level of the economic bond between the auditor and the client does not significantly influence the level of accounting conservatism.

Our results demonstrate that the combination of intrinsic market mechanisms and regulation in Australia sufficiently protect auditor independence.

As more companies wrap their offering with “an experience,” it is important that experience authenticity is understood to be a critical consumer sensibility. This paper aims to address this issue.

The authors have studied experience marketing and found that consumers often choose to buy or not buy based on how genuine they perceive an offering to be. The authors warn that fakery, phoniness, or manipulation that becomes associated with your offering will harm your brand.

The paper finds that executives must learn to understand, manage, and excel at delivering authenticity. So how can leaders tell the difference between bogus and authentic business opportunities?

A short case study of the Walt Disney Company shows that authenticity will not result when a company strives for a strategic position that is inimical to its traditions.

The execution zone is the set of decisions and actions that a company can make and still be perceived as true to self. For companies that try to operate outside their execution zone there is little likelihood that the resultant offerings will be perceived as authentic. Managers can learn to use eight principles to guide them in delineating where exactly your own “execution zone” lies, and thereby stake out viable, powerful, and compelling competitive positions.

To discover your company's authentic opportunities, use the eight principles to peer into your future until you determine where you should go. And then treat that future not as a destination but as a guide to the path before you.

This paper aims to explore how and why ideas regarding “intersectional” approaches to feminism and Black activism are drawn on in marketing content related to the concept of being “woke” (invested in addressing social injustices). It considers which subject positions are represented as part of this and what they reveal about contemporary issues concerning advertising, gender, race and activism.

This study involves an interpretive and critical discursive analysis of so-called feminist advertising (“femvertising”) and marketing examples that make use of Black social justice activist ideas.

Findings illuminate how marketing simultaneously enables the visibility and erasure of “intersectional”, feminist and Black social justice activist issues, with the use of key racialised and gendered subject positions: White Saviour, Black Excellence, Strong Black Woman (and Mother) and “Woke” Change Agent.

This research signals how brands (mis)use issues concerning commercialised notions of feminism, equality and Black social justice activism as part of marketing that flattens and reframes liberationist politics while upholding the neoliberal idea that achievement and social change requires individual ambition and consumption rather than structural shifts and resistance.

This work can aid the development of advertising standards regulatory approaches which account for nuances of stereotypical representations and marketing’s connection to intersecting issues regarding racism and sexism.

This research outlines a conceptualisation of the branding of “woke” bravery, which expands our understanding of the interdependency of issues related to race, gender, feminism, activism and marketing. It highlights marketing responses to recent socio-political times, which are influenced by public discourse concerning movements, including Black Lives Matter and Me Too.

“WE come now to another aspect of the question, and it must be admitted that the resource and ingenuity of the opposition have left nothing unnoticed. This is the common and constantly repeated assertion that novels are so cheap that every working man in the country can buy all he needs for less than the annual library rate. This statement was first made some years ago when publishers commenced to issue cheap reprints of non‐copyright novels at 1s. and 6d. each. Previous to this the halfpenny evening paper had been relied upon as affording sufficient literary entertainment for the working man, but when it was found to work out at 13s. per annum, as against a library rate of 1od. or 1s. 4d., the cheap newspaper argument was dropped like a hot cinder. We doubt if the cheap paper‐covered novel is any better. Suppose a workman pays £20 per annum for his house, and is rated at £16, he will pay 1s. 4d. as library rate, or not much more than 1¼d. per month for an unlimited choice of books, newspapers and magazines. But suppose he has to depend on cheap literature. The lowest price at which he can purchase a complete novel of high quality by any author of repute is 3d., but more likely 4½d. or 6d. However, we will take 3d. as an average rate, and assume that our man has leisure to read one book every fortnight. Well, at the end of one year he will have paid 6s. 6d. for a small library by a restricted number of authors, and it will cost him an additional 4s. or 5s. if he contemplates binding his tattered array of books for future preservation. Besides this, he will be practically shut off from all the current literature on topics of the day, as his 3d. a fortnight will hardly enable him to get copyright books by the best living authors. With a Public Library at his command he can get all these, and still afford to buy an occasional poet or essayist, or novel, or technical book, well bound and printed on good paper, such as his friend who would protect him against an iniquitous library rate would not blush to see on his own shelves. It seems hard that the working men of the country should be condemned to the mental entertainment afforded by an accumulation of pamphlets. Literature clothed in such a dress as gaudy paper covers is not very inspiring or elevating, and even the most contented mind would revolt against the possession of mere reading matter in its cheapest and least durable form. The amount of variety and interest existing among cheap reprints of novels is not enough, even if the form of such books were better. It is well known to readers of wide scope that something more than mere pastime can be had out of novels. Take, for example, the splendid array of historical novels which have been written during the present century. No one can read a few of these books without consciously or unconsciously acquiring historical and political knowledge of much value. The amount of pains taken by the authors in the preparation of historical novels is enormous, and their researches extend not only to the political movements of the period, but to the geography, social state, costume, language and contemporary biography of the time. Thus it is utterly impossible for even a careless reader to escape noticing facts when presented in an environment which fixes them in the memory. For example, the average school history gives a digest of the Peninsular War, but in such brief and matter of fact terms as to scarcely leave any impression. On the other hand, certain novels by Lever and Grant, slipshod and inaccurate as they may be in many respects, give the dates and sequence of events and battles in the Peninsula in such a picturesque and detailed manner, that a better general idea is given of the history of the period than could possibly be acquired without hard study of a heavy work like Napier's History. It is hardly necessary to do more than name Scott, James, Cooper, Kingsley, Hugo, Lytton, Dumas, Ainsworth, Reade, G. Eliot, Short‐house, Blackmore, Doyle, Crockett and Weyman in support of this claim. Again, no stranger can gain an inkling of the many‐sided characteristics of the Scot, without reading the works of Scott, Ferrier, Galt, Moir, Macdonald, Black, Oliphant, Stevenson, Barrie, Crockett, Annie Swan and Ian Maclaren. And how many works by these authors can be had for 3d. each? The only way in which a stay‐at‐home Briton can hope to acquire a knowledge of the people and scenery of India is by reading the works of Kipling, Mrs. Steel, Cunningham, Meadows Taylor, and others. Probably a more vivid and memory‐haunting picture of Indian life and Indian scenery can be obtained by reading these authors than by reading laboriously through Hunter's huge gazetteer. In short, novels are to the teaching of general knowledge what illustrations are to books, or diagrams to engineers, they show things as they are and give information about all things which are beyond the reach of ordinary experience or means. It is just the same with juvenile literature, which is usually classed with fiction, and gives to that much‐maligned class a very large percentage of its turnover. The adventure stories of Ballantyne, Fenn, Mayne Reid, Henty, Kingston, Verne and others of the same class are positive mines of topographical and scientific information. Such works represent more than paste and scissors industry in connection with gazetteers, books of travel and historical works; they represent actual observation on the part of the authors. A better idea of Northern Canada can be derived from some of Ballantyne's works than from formal topographical works; while the same may be said of Mexico and South America as portrayed by Captain Mayne Reid, and the West Indies by Michael Scott. The volume of Personal Reminiscences written by R. M. Ballantyne before he died will give some idea of the labour spent in the preparation of books for the young. The life of the navy at various periods can only be learned from the books of Smollett, Marryat and James Hannay, as that of the modern army is only to be got in the works of Lever, Grant, Kipling, Jephson, “John Strange Winter” and Robert Blatchford.

Concern about special education's future is widespread. Now there are calls for special education's abandonment or its nonexistence in any environment other than general education (i.e., for full inclusion or some form of general education only). Some advocates for reform consider special education obsolete, to be rejected in favor of newer ideas known as inclusionary education, and they advocate abandoning special education.

Now may be the time for a second revolution in thinking about what special education is and does so that it evolves into a service that more consistently realizes its promise. Special education is likely to become extinct if its devolution continues. Its collapse would hasten the abandonment of public education. Alternatively, it could evolve to become a viable part of public education, a distinct entity, a clearly identifiable and viable part of educating all children appropriately in public schools.

Among the many causes of special education's devolution, some stand out prominently: (1) confusing must and may; (2) accepting illogic and imprecision of language; (3) responding to all diversities in the same way; (4) spurning science; (5) confusing attribute and person; (6) putting the worst possible face on special education; and (7) misconstruing least restrictive environment.

Better thinking and clearer communication are required to achieve special education's revitalization. These include calling things what they are and relying on new, younger leaders. Clear and wide understanding – consensus – about what special education is and does and acceptance of the idea that we must have it as a separate and distinct part of universal public education would be revolutionary.

Studies report that frontline employees frequently discriminate against overweight customers, a group of vulnerable consumers that is growing worldwide. However, because most discrimination by frontline employees is covert, the authors ask whether overweight customers perceive discrimination and what influences this perception. Drawing on field theory, this paper aims to investigate how two environment factors (frontline employee overweight and frontline employees’ neutral treatment of other customers) and two person factors (customer pre-encounter affect and self-esteem) influence customer-perceived weight discrimination.

In a pilot study and three experimental studies, the authors examine the impact of covert discrimination of overweight customers by frontline employees on customers’ perception of discrimination and the influencing effects of environment and person factors. Hypotheses are tested using regression analysis.

The authors find that overweight customers perceive covert weight discrimination by frontline employees. Frontline employee overweight mitigates the effect of covert discrimination, and (state and trait) self-esteem amplifies this effect. Frontline employees’ neutral treatment of other customers is insignificant. Customer (state and trait) negative affect directly increases customer-perceived discrimination independent of covert discrimination.

While extant research focuses on marketplace discrimination triggers and consequences, the perspective of the discriminated customer and what influences his or her perception of covert discrimination has attracted much less attention. Moreover, research rarely addresses overweight as a discrimination trigger. As environment and person influences frequently shape service encounters, the authors contribute novel and relevant insights to the literature. This is of high value, especially in light of the harmful consequences marketplace discrimination entails for customers and service firms.

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

The purpose of this paper is to address the research gap on Lebanese female managers and to examine female managers' perceptions of their organizations in relation to women's career progression.

The research was quantitative in nature. A survey questionnaire was used to collect data from 450 female managers. Measures included personal and demographic characteristics, organizational culture, organizational practices, organizational networks, mentoring and role modeling, tokenism, and the usage of wasta.

Descriptive statistics and analysis of variance were used to explain the results. The results reveal that female managers perceive their career progression to be affected by organizational culture, practices, and networks, while mentoring and tokenism were shown to be less critical. In addition, the women in this sample perceived wasta to be a powerful determinant.

The findings contribute to a wider appreciation of the implicit barriers to women's career development and retention, will help organizations engage with the diversity agenda in this region and provide a better understanding of how these companies and their members can make progress, will help inform managerial interventions to make managers better able to make the most of the issues faced, and will help organizations make a much more concerted effort to manage junior female managers through helping them accelerate in their progression and development.

The paper contributes to the limited literature on women in management in Lebanon as well as the Middle Eastern region in general.

This paper surveys the literature on economic research in banking. Two streams of empirical research were reviewed. The first stream of empirical research focus on research examining the effect of bank behaviour on economic performance. The second stream of empirical research focus on research on the effect of economic events on bank behaviour and performance. We provide our views about what we have learned from this research and about what else we would like to know.