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Article
Publication date: 8 May 2024

Yosra Mnif and Jihene Kchaou

The primary objective of this paper is to investigate the relation between the joint provision of sustainability assurance and the readability of sustainability assurance…

Abstract

Purpose

The primary objective of this paper is to investigate the relation between the joint provision of sustainability assurance and the readability of sustainability assurance statements. Additionally, it explores whether the presence of a female assurance partner influences the relation between the joint provision of sustainability assurance and the readability of sustainability assurance statements.

Design/methodology/approach

We analyzed a dataset comprising 882 firm-year observations from companies operating in sustainability sensitive industries for the period that spans the years 2016–2018.

Findings

The research indicates that joint sustainability assurance provision is associated with a more readable sustainability assurance statement, consistent with the “four-eyes” principle. Furthermore, the presence of a female assurance provider influences the joint assurance provision’s impact on sustainability assurance statement readability. Collectively, these results remain robust as they hold unchanged after controlling for endogeneity concerns.

Research limitations/implications

This study provides novel insights into the recent sustainability assurance literature, being the first to examine joint assurance provision, assurance partner gender and sustainability assurance statement readability.

Practical implications

This study has the potential to catalyze regulatory and policy initiatives by providing compelling evidence in favor of mandating joint audits within the area of sustainability assurance practices. Additionally, this research contributes to the ongoing discussion about gender diversity in accounting and nonaccounting assurance firms, providing evidence of the positive impact of female assurance partners on sustainability assurance statement readability.

Originality/value

The regression results provide preliminary evidence on how the presence of a female audit partner influences the relationship between the sustainability assurance joint provision and sustainability assurance statement readability, an issue that has not been examined before.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Open Access
Article
Publication date: 7 May 2024

Miriam Marie Sanders, Julia E. Calabrese, Micayla Gooden and Mary Margaret Capraro

Research has shown that science, technology, engineering and mathematics (STEM) self-beliefs and enjoyment are critical factors for predicting female students’ persistence in STEM…

Abstract

Purpose

Research has shown that science, technology, engineering and mathematics (STEM) self-beliefs and enjoyment are critical factors for predicting female students’ persistence in STEM degrees and careers. Studies have shown the positive effects of informal STEM learning experiences on female students’ self-beliefs. However, with the rise of all-female STEM learning experiences, such as summer camps, considering the potential advantages and disadvantages of co-ed options is important. Further, prior STEM education research has focused on sex differences in students’ self-efficacy and STEM career interests. Our study aims to examine within sex differences in secondary, female students (n = 104) who attend either a co-ed STEM camp or a same-sex STEM camp.

Design/methodology/approach

To examine potential differences, we conducted independent sample t-tests.

Findings

Results of the study include statistically significant differences in mathematics and science self-efficacy as well as STEM career interest after participating in their respective camps.

Originality/value

Further, prior research in STEM education has focused on between sex differences in students’ self-efficacy and STEM career interest.

Details

Journal of Research in Innovative Teaching & Learning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2397-7604

Keywords

Article
Publication date: 8 January 2024

Nina Takashino, Robert Joseph Davidson and Minakshi Keeni

Japan has made some progress in recognizing lesbian, gay, bisexual, transgender and queer (LGBTQ) rights, such as passing laws that prohibit discrimination based on sexual…

Abstract

Purpose

Japan has made some progress in recognizing lesbian, gay, bisexual, transgender and queer (LGBTQ) rights, such as passing laws that prohibit discrimination based on sexual orientation and gender identity in some cities. However, there is still a long way to go in terms of legal protection and social acceptance. Understanding citizens' attitudes toward homosexuality can help inform policies and interventions that promote LGBTQ rights and reduce discrimination. This study explores factors that influence citizens' attitudes toward homosexuality in Japan.

Design/methodology/approach

The research was conducted through a web-based questionnaire with 1,806 participants, where they were asked about their views on same-sex partnership recognition, homosexual rights and traditional Japanese family systems. The collected data were statistically analyzed to determine the factors that affect individuals' opinions regarding homosexuality.

Findings

The study determined that in Japan, traditional views are inversely related to same-sex partnership registration. Conversely, local government support for LGBTQ+ rights is directly associated with societal acceptance. Additionally, closer contact with the LGBTQ+ community promotes acceptance.

Social implications

The study provides insights into the factors that shape societal attitudes toward homosexuality in Japan and highlights the importance of policies promoting diversity and inclusivity. By identifying these determinants, this study could help policymakers and advocates create effective strategies for promoting acceptance and equality for the LGBTQ+ community in Japan.

Originality/value

To the best of the authors' knowledge, this is the first study that focuses on understanding the factors that influence the attitudes of Japanese citizens toward homosexuality.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 43 no. 4
Type: Research Article
ISSN: 2040-7149

Keywords

Article
Publication date: 12 October 2023

Nora Elena Daher-Moreno and Kara A. Arnold

This study aims to investigate the relationship between feminine gender identity and leadership intention. Based on the theory of planned behavior and social role theory, the…

Abstract

Purpose

This study aims to investigate the relationship between feminine gender identity and leadership intention. Based on the theory of planned behavior and social role theory, the indirect relationship between feminine gender identity and leadership intention was analyzed through affective motivation to lead and perceived leadership self-efficacy. In addition, drawing on the person–environment fit theory, feminine gender identity was examined as a moderator of the relationship between cooperative organizational culture and leadership intention.

Design/methodology/approach

A cross-sectional survey was administered among a sample of 183 full-time employees.

Findings

Results demonstrated that controlling for sex, perceived leadership self-efficacy mediated the relationship between feminine gender role identity and leadership intention. In addition, feminine gender role identity acted as a moderator in strengthening the relationship between cooperative organizational culture and leadership intention such that highly feminine individuals in high cooperative organizational cultures showed higher intentions to become leaders than did individuals with less feminine identities.

Research limitations/implications

In research on leadership intentions, it will be important to measure both sex and gender, as gender identity explains variance in important outcomes over and above sex. In addition, beginning to include organizational characteristics (such as perception of culture) in this stream of research is important.

Practical implications

Organizations wishing to promote more feminine individuals to leadership roles should examine their organizational culture to determine if it is cooperative, as this type of culture allows these individuals to be more intent on seeking leadership roles.

Originality/value

This research adds up to the literature by looking at an organizational factor, culture, and analyzing its role in increasing leadership intention in highly feminine individuals. In addition, by studying gender while controlling for sex, this paper suggests that regardless of sex (being a female or a male), feminine individuals will benefit from a cooperative environment. This includes any individuals (females and males) that identify more with communal behaviors.

Details

Gender in Management: An International Journal , vol. 39 no. 3
Type: Research Article
ISSN: 1754-2413

Keywords

Article
Publication date: 11 January 2024

Amber L. Stephenson and David B. Yerger

The purpose of this study was to examine the boundary conditions of Kanter's (1977) tokenism theory as applied to the gender wage gap. The authors aimed to discover if there was a…

Abstract

Purpose

The purpose of this study was to examine the boundary conditions of Kanter's (1977) tokenism theory as applied to the gender wage gap. The authors aimed to discover if there was a point where the relationship between the percentage of women in a job category and the gender wage gap changed, and, if so, where the threshold was located and what was the nature of the shift in relationship.

Design/methodology/approach

The authors used the Andrews’ (1993) threshold effects technique. Using 22 separate years of publicly available Canadian wage data, they examined the relationship between the percentage of females in 40 unique occupational categories and the female-to-male earnings ratio (for a total of 880 observations).

Findings

The results showed the existence of a threshold point, and that early gains in percent female within an occupation, up to approximately 14% female in the occupation, associate with strong gains in the female-to-male wage ratio. However, beyond that point, further gains in percent female associate with smaller improvements in the female-to-male wage ratio.

Practical implications

The findings are useful in understanding the dynamics of occupational group gender composition, potential theoretical reasons for the nuances in relationship, as well as opportunities that may facilitate more equitable outcomes.

Originality/value

The results show that, though improvements were made above and below the threshold point, enhancements in the wage gap are actually larger when there are less women in the job category (e.g. tokens).

Details

Equality, Diversity and Inclusion: An International Journal, vol. 43 no. 4
Type: Research Article
ISSN: 2040-7149

Keywords

Open Access
Book part
Publication date: 21 May 2024

Marloes van Engen and Brigitte Kroon

Little research is devoted to how salary allocation processes interfere with gender inequality in talent development in universities. Administrative data from a university…

Abstract

Little research is devoted to how salary allocation processes interfere with gender inequality in talent development in universities. Administrative data from a university indicated a substantial salary gap between men and women academics, which partially could be explained by the unequal distribution of men and women in the academic job levels after acquiring a PhD, from lecturer to full professor, with men being overrepresented in the higher job levels, as well as in the more senior positions within each job level. We demonstrated how a lack of transparency, consistency and accountability can disqualify apparent fair, merit-based salary decisions and result in biased gender differences in job and salary levels. This chapter reflects on how salary decisions matter for the recognition of talent and should be an integral part of talent management.

Open Access
Article
Publication date: 5 September 2023

Elaine Berkery and Nuala F. Ryan

Using Schein’s Descriptive Index (SDI), this paper aims to first examine gender role stereotypes and requisite managerial characteristics among Irish business students over a…

Abstract

Purpose

Using Schein’s Descriptive Index (SDI), this paper aims to first examine gender role stereotypes and requisite managerial characteristics among Irish business students over a 10-year period. Then, the paper investigates whether there have been changes in gender role stereotypes during this period and subsequently unpack the reasons behind any changes recorded.

Design/methodology/approach

In total, 1,124 students from the same business student population rated men, women and managers in general, using SDI. Data was collected first during the academic year 2008–2009 and again in 2018–2019 to determine stability or change in gender role stereotypes and requisite managerial characteristics. Intraclass correlation coefficients scores were computed to determine the relationship between gender and requisite managerial characteristics and identify differences and similarities between the two samples. To explore the content of gender stereotypes, an examination of the specific descriptive items was conducted by performing a factorial analysis using Duncan’s Multiple Range Test. Finally, the authors adapted the scales developed by Duehr and Bono (2006) to determine whether broad gender stereotypic characteristics with respect to communal and agentic, attributed to men, women and managers, differ by sample.

Findings

The overall findings indicate changes in the extent of gender role stereotyping of the managerial role among the male cohorts studied. The subsequent analysis of the descriptive items identified that the change among the male cohort is due to the levels of agency they perceive women to now possess.

Research limitations/implications

The authors contribute to the literature on both gendered and managerial stereotypes by showing changes in the pro-male stereotype of the managerial role and contribute to the existing debate on a shift towards a more androgynous view of leadership.

Practical implications

These findings help understand the content of gender role stereotypes that recent graduates bring with them to their first job post-graduation. The observed changes in the level of agency ascribed to women by their male counterparts could prove to be an important step forward for women’s advancement to managerial positions.

Originality/value

The findings indicate that both male and female cohorts in Sample 2 perceived men and women in general to possess the same levels of communal and agentic traits as their managerial counterparts.

Details

Gender in Management: An International Journal , vol. 39 no. 3
Type: Research Article
ISSN: 1754-2413

Keywords

Article
Publication date: 13 May 2024

Chyi Yann Chong, Chin Xuan Tan, Meng-Che Tsai, Seok Shin Tan, Hariyono Hariyono and Seok Tyug Tan

Malaysia transitions from a pandemic to an endemic state, beginning on April 1, 2022. The dietary intake and physical activity of university students were altered during the…

Abstract

Purpose

Malaysia transitions from a pandemic to an endemic state, beginning on April 1, 2022. The dietary intake and physical activity of university students were altered during the COVID-19 pandemic confinement period, but there is limited information on this topic in the post-COVID-19 period. This cross-sectional study aims to understand gender differences in dietary intake and physical activity among university students and investigate the factors influencing their body mass index (BMI) in the post-COVID-19 period.

Design/methodology/approach

The questionnaire used in this study comprised three main segments: sociodemographic information, a semiquantitative food frequency questionnaire and the International Physical Activity Questionnaire.

Findings

Results indicated that males exhibited significantly higher (p < 0.05) mean intakes of total dietary energy and macronutrients compared to females. Compared to the Malaysian Recommended Nutrient Intakes 2017, 76.4% of males and 68.8% of females had a sufficient daily energy intake. The majority of males (52.7%) and females (46.4%) were moderately physically active. Regression analysis revealed that male university students with lower fiber intake (ß = −0.309, p = 0.002) were significantly associated with higher BMI reading after confounding adjustment. However, a similar trend was not observed in female university students.

Practical implications

Understanding the gender differences in dietary intake and physical activity can provide insights into the development of effective gender-specific health promotion strategies and the formulation of policies aimed at promoting healthier lifestyles among university students in the post-COVID-19 pandemic era.

Originality/value

This study provides insights into the gender differences in the dietary and physical activity habits of university students, as well as the factors influencing their BMI in the post-COVID-19 pandemic era.

Details

Nutrition & Food Science , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0034-6659

Keywords

Abstract

Details

Do Women Entrepreneurs Practice a Different Kind of Entrepreneurship?
Type: Book
ISBN: 978-1-83549-539-1

Open Access
Article
Publication date: 6 February 2024

Ana Junça Silva and Rosa Rodrigues

This study relied on the job demands and resource model to understand employees’ turnover intentions. Recent studies have consistently lent support for the significant association…

1506

Abstract

Purpose

This study relied on the job demands and resource model to understand employees’ turnover intentions. Recent studies have consistently lent support for the significant association between role ambiguity and turnover intentions; however, only a handful of studies focused on examining the potential mediators in this association. The authors argued that role ambiguity positively influences turnover intentions through affective mechanisms: job involvement and satisfaction.

Design/methodology/approach

To test the model, a large sample of working adults participated (N = 505).

Findings

Structural equation modeling results showed that role ambiguity, job involvement and job satisfaction were significantly associated with turnover intentions. Moreover, a serial mediation was found among the variables: employees with low levels of role ambiguity tended to report higher job involvement, which further increased their satisfaction with the job and subsequently decreased their turnover intentions.

Research limitations/implications

The cross-sectional design is a limitation.

Practical implications

Practical suggestions regarding how organizations can reduce employee turnover are discussed.

Originality/value

The findings provide support for theory-driven interventions to address developing the intention to stay at work among working adults.

Details

International Journal of Organizational Analysis, vol. 32 no. 11
Type: Research Article
ISSN: 1934-8835

Keywords

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