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I historically compare changes in institutional frameworks creating academic positions linked to temporary employment by analyzing university employment statistics in Chile, Colombia, Germany, and the USA. I find that temporary academic positions were institutionalized through the creation of previously inexistent academic categories called a contrata in Chile, de cátedra in Colombia, “junior professor” without tenure in Germany and “postdoc” in the USA; used in higher education and employment laws since 1989, 1992, 2002, and 1974, respectively. Under institutional frameworks demanding the maximization of students and research, universities have increasingly contracted academics through temporary contracts under rationales that differ between regions. In Colombia and Chile, public university leaders and owners of private universities contract such teaching positions to expand student numbers through lowering costs. In Germany and the USA, employment insecurity is mostly driven by temporary scientific positions under a main rationale of scientific expansion. The share of temporary positions has increased exponentially in Colombia and Germany in recent decades, whereas in the USA there has only been an increase since 2012. Moreover, in Chile, the share of permanent positions has decreased since 2012. The common trend is one of isomorphism of vertical academic structures sharing a pyramidal form, with a wide base of academics working under conditions of contractual insecurity. Such trends follow a rationale for maximization of student numbers as well as administration, and scientific production that is in tension with prioritizing wellbeing and improvement of academics’ working conditions. Yet, in these environments, the institution of tenure in the USA and recent Chilean regulations on accreditation represent mechanisms counteracting precarious employment.

The study investigates the effect of political instability and employee tenure security on the performance of firms in middle-income economies (MIEs) after controlling for the influence of corruption, international quality certification, external auditor services and firm age. It examines whether ownership and sector effects matter in the explored relationships.

The study adopts the generalized method of moments estimator and collects firm-level cross-sectional data from 77 MIEs.

The evidence shows that political uncertainty, employee tenure security and firm age negatively impact firm performance. Also, external quality assurance mainly improves firm performance. Additionally, foreign-owned firms benefit from corruption more than their domestic counterparts. Moreover, there are ownership and sector effects in the firm performance drivers.

The findings suggest the need for MIE firm managers to implement policies and programs to improve permanent employees' efficiency, commitment and honesty. Policy makers and political actors must work toward a stable political environment in MIEs. The policy must also focus on at least minimizing corruption.

The study shows the contributions of employee tenure security, political instability and corruption to the performance of MIE firms. It documents sector and ownership effects in the factors influencing firm performance.

This paper examines how board structure influences real earnings management and the interaction effect of CEO narcissism on board structure-real earnings management relationship.

The authors used panel data derived from secondary sources from publicly listed firms in Kenya during 2002–2017. Hierarchical regression analysis was used to test the hypotheses.

The results indicate that board independence, board tenure and size have significant negative effect on real earnings management, while CEO duality positively affects real earnings management. Further, the interaction results show that CEO narcissism moderates the relationship between CEO duality and real earnings management.

The results suggest that real earnings management reduces when boards are independent, large and comprising of long-tenured members. However, when the CEO plays dual role of a chairman, real earnings management increases. The authors also find that when CEOs are narcissists, the monitoring role of the board is compromised.

The study adds value to the understanding of how board structure and CEO narcissism influence the monitoring role of the board among firms listed at Nairobi Securities Exchange.

The main objectives of collective forest tenure reform in China are to stimulate rural households to invest in forestry management, protect the ecosystem and improve their livelihood. By constructing the unbalanced panel data of household investment, this study discusses the dynamic changes and influencing factors of household investment, which will lay a foundation for further research and provide a reference for decision-making.

Based on 3,500 samples from rural households in the provinces of Fujian, Hunan, Yunnan, Shaanxi, Jiangxi, Gansu, and Liaoning collected during field investigations from 2010 to 2015, this study conducts an empirical analysis of the household investment in forestry management and its factors with nonbalanced panels.

According to the analysis, the average investment in forestry management per household from 2010 to 2015 fluctuates greatly; the age of the householder, increased forestry area, subsidies, joining professional cooperatives, and forest tenure mortgage show positive effects on achieving the objectives.

The discussions are drawn from the study that supporting policies such as the forest tenure transfer system, professional cooperatives, financial services and subsidies should be further improved to sustain a positive in the forestry industry.

This study aims to identify opportunities and constraints of community forestry in the context of forest decentralization in Cameroon and what can be capitalized on for sound REDD+ design and implementation.

A qualitative approach to data collection was used through content analysis of 1994 forestry law, reports and publications related to decentralized forest management, community forestry and REDD+ in Cameroon. Principles that govern community forest and REDD+ were highlighted and opportunities and constraints of community forestry for REDD+ projects were discussed.

Community forestry was developed principally to protect forests in order to support the subsistence and income-generating extractive activities of forest-dependent communities. Community forestry governance arrangements were not designed with the objective of achieving verifiable emissions reductions or carbon stock values. Hence, existing community forestry institutions may not address all the specific demands of REDD+ programs. However, existing community institutions and practices can be strengthened or modified to align better with climate change mitigation goals and to achieve REDD+ objectives in community forestry sites. On the other hand, REDD+ was developed principally to mitigate climate change by reducing emissions from deforestation and forest degradation principally within developing countries where the livelihoods of forest-dependent people are a central component of all forest management policies. However, despite fundamental differences between community forestry and REDD+, there is substantial synergy between their objectives, and the dual forest conservation and livelihood development focus of both programs means that policies that strengthen and support existing community forestry institutions and sites will advance REDD+ objectives. As such, REDD+ will likely to be more successful if it builds on lessons learned from community forestry.

This paper demonstrates how REDD+ is more likely to succeed if it builds on the lessons learned from community forestry over the past 20-plus years in Cameroon. It also discusses how REDD+ can benefit from community forestry and how some of the many challenges related to community forestry can be directly addressed by the REDD+ mechanism. Further, this paper also argues how the congruence between community forestry and REDD+ can effectively facilitate the direct use of community forestry as a tool to achieve REDD+ goals.

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

This study outlines directions for future accounting research on fraud.

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.

This study examines whether and how a client's business strategy can affect the relationship between auditor characteristics and financial reporting quality.

In this study, auditor industry specialization and tenure were used as proxies for auditor characteristics. The client business strategy was measured using the resource allocation index method. Finally, discretionary accruals are used to assess financial reporting quality. This study includes 1,450 firm-year observations and 145 companies listed on the Tehran Stock Exchange (TSE) over a ten-year period from 2011 to 2020. The research hypotheses were analyzed using a multivariate regression model and panel data.

The results show that auditor industry specialization increases financial reporting quality. This relationship improves when the client's business strategy deviates from the industry–normal strategy. The research findings state that auditor tenure has a positive association with financial reporting quality, and this relationship is strengthened when the company's business strategy deviates from the normal industry strategy.

The findings of this study provide important evidence for investors, firm management, and auditing firms. Investors must consider the auditor characteristics when selecting companies listed on the TSE. Managers of Iranian companies are advised to consider the auditor's characteristics when choosing an audit firm to increase financial reporting quality. Audit firms should evaluate their business strategies in audit planning to increase the quality of financial reporting.

To the best of the authors’ knowledge, this is the first empirical study to examine the relationship between auditor characteristics and the financial reporting quality in the emerging capital market by considering the clients' business strategy.

The technical feasibility of using Benford's law to assist internal auditors in reviewing the integrity of high-volume data sets is analysed. This study explores whether Benford's distribution applies to the set of numbers represented by the quantity of records (size) that comprise the different tables that make up a state-owned enterprise's (SOE) enterprise resource planning (ERP) relational database. The use of Benford's law streamlines the search for possible abnormalities within the ERP system's data set, increasing the ability of the internal audit functions (IAFs) to detect anomalies within the database. In the SOEs of emerging economies, where groups compete for power and resources, internal auditors are better off employing analytical tests to discharge their duties without getting involved in power struggles.

Records of eight databases of an SOE in Argentina are used to analyse the number of records of each table in periods of three to 12 years. The case develops step-by-step Benford's law application to test each ERP module records using Chi-squared (χ²) and mean absolute deviation (MAD) goodness-of-fit tests.

Benford's law is an adequate tool for performing integrity tests of high-volume databases. A minimum of 350 tables within each database are required for the MAD test to be effective; this threshold is higher than the 67 reported by earlier researches. Robust results are obtained for the complete ERP system and for large modules; modules with less than 350 tables show low conformity with Benford's law.

This study is not about detecting fraud; it aims to help internal auditors red flag databases that will need further attention, making the most out of available limited resources in SOEs. The contribution is a simple, cheap and useful quantitative tool that can be employed by internal auditors in emerging economies to perform the first scan of the data contained in relational databases.

This paper provides a tool to test whether large amounts of data behave as expected, and if not, they can be pinpointed for future investigation. It offers tests and explanations on the tool's application so that internal auditors of SOEs in emerging economies can use it, particularly those that face divergent expectations from antagonist powerful interest groups.

This study demonstrates that even in the context of limited information technology tools available for internal auditors, there are simple and inexpensive tests to review the integrity of high-volume databases. It also extends the literature on high-volume database integrity tests and our knowledge of the IAF in Civil law countries, particularly emerging economies in Latin America.

This paper aims to study the type of short-time work (STW) schemes implemented in Spain to preserve jobs and workers’ incomes during the COVID-19 crisis and the corresponding labour market outcomes.

A dynamic macroeconomic model of job creation and destruction of the search and matching type in a dual labour market.

The model shows that the availability of STW schemes does not necessarily prevent a large increase in unemployment and job destruction. The quantitative effects depend on the degree of subsidization of payroll taxes and on the design of the policy. A scenario with a moderate degree of subsidization and where the subsidy is independent of the reduction in hours worked is the least harmful for both welfare and fiscal deficit. The cost of such a strategy is a higher unemployment rate. Concerning heterogeneous effects, the unemployed are the ones who experience the strongest distributional changes.

The effectiveness of STW schemes in dual labour markets using a search and matching model in the context of the COVID-19 crisis has not been analysed elsewhere. The literature has emphasized the importance of dynamics, labour market institutions and workers’ heterogeneity to understand workforce adjustment decisions in the face of temporary shocks to de- mand especially when firms’ human capital is relevant. These elements are present in the model. In addition, this paper computes welfare and distributional effects and the cost of these policies.

The purpose of this paper is to highlight the importance of “freedom of science” (“academic freedom”) for the advancement of society and mankind, which, however, is permanently endangered by powerful organisations, groups and individuals, who in pursuit of their one-sided interests are seeking to constrain information about the truth. As a broad term, freedom of science embraces freedom in research, learning, teaching and publication. All of these activities should be dedicated to identifying the truth and learning about the truth.

Three theoretical approaches are of importance for framing issues related to freedom of science, which in this paper are integrated into the framework of mindset agency theory: freedom is a value; “freedom” is claimed by agents who pursue specific interests (goals), which might constrain others; and individuals are agents who are interacting with each other within a social system – cooperation, ignorance or conflict.

Freedom as a value is at the core of intellectual autonomy. Intellectual autonomy is a necessary condition for innovation and advancement of knowledge. The observable modes of interaction/coexistence among researchers are influenced by individual research goals and by the researchers’ access to resources, which may be deliberately constrained by opponents or other researchers as competitors.

For further research, which is beyond this paper, the authors can refer to: analyses of challenges of “academic freedom” – in terms of ethics, protection of individual human rights, political pressures and conflicts of interests; the issues of truth, i.e. the impact of fake news and creation of “alternate facts”; and the relation between academic freedom and employment (academic tenure) in present-day societies. Owing to lack of space, this paper cannot deal with the danger emerging from powerful organisations or powerful individuals, who are challenging freedom of science.

If there is no freedom of science then social progress is constrained. If there is no access to right data, decisions will be wrong.

So far, a comprehensive cybernetic model was not published, which supports systems thinking about scholars and teachers (inter)acting in research organisations.