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The purpose of this paper is to examine the transparency reports published by the Big-4 public accounting firms in the UK, Germany and Denmark to understand the determinants of their content within the networks of big accounting firms.

The study draws on a qualitative research approach, in which the content of transparency reports is analyzed and semi-structured interviews are conducted with key people from the Big-4 firms who are responsible for developing the transparency reports.

The findings show that the content of transparency reports is inconsistent and the transparency reporting practice is not uniform within the Big-4 networks. Differences were found in the way in which the transparency reporting practices are coordinated globally by the respective central governing bodies of the Big-4. The content of the transparency reports is particularly influenced by the national institutional environment in which the Big-4 member firms operate, thus leading them to introduce practice variation and resulting in cross-national differences.

The study results have important implications for standard setters, regulators and practitioners, as the research provides insights into the variation taking place within the common regulatory frame.

This is the first study to analyze how transparency reporting practices are developed within the networks of Big-4 firms, thereby influencing the content of transparency reports.

The purpose of this paper is to evaluate critically the competing explanations for the cross-national variations in the scale of informal employment which variously correlate higher levels of informal employment with economic under-development (“modernization” theory), corruption, higher taxes and state interference (“neo-liberal” theory) and inadequate state intervention to protect workers from poverty (“structuralist” theory).

To do this, data on the prevalence of informal employment collected by the International Labour Organisation using a common survey method across 41 less developed economies are analysed and compared using bivariate regressions with World Bank development indicators.

Some 34.4 per cent of the non-agricultural workforce is in informal employment across these 41 countries, with the share in informal employment ranging from 83.6 per cent in India to 6.1 per cent in Serbia. Evaluating critically the competing explanations, a call is made for a synthesis of the modernisation and structuralist theoretical perspectives in a new “neo-modernisation” theory that tentatively associates higher levels of informal employment with economic under-development, smaller government and inadequate state intervention to protect workers from poverty.

Based on 41 cases, a multivariate regression analysis was not possible to determine how important each characteristic is to the final outcome whilst controlling for the other characteristics.

This paper tentatively displays that wider economic and social policies, such as social protection, are significantly correlated with the level of informal employment.

This is the first paper to use a direct survey to analyse and explain cross-national variations in informal employment in less developed economies.

This chapter evaluates the cross-national variations in the proportion of employment that is in informal sector enterprises and evaluates competing theories which view these cross-national variations to result from either economic underdevelopment (modernisation explanation), high taxes, public sector corruption and over-regulation of work and welfare (neo-liberal explanation) or conversely, a lack of intervention in the realm of social protection (political economy explanation).

To evaluate these competing explanations, the International Labour Organisation’s (ILO) country surveys that investigate the scale of employment in informal sector enterprise in 43 developing and transition economies, along with the World Bank database of development indicators, are analysed here.

The finding is that lower levels of employment in informal sector enterprises are closely associated with economic development, lower levels of public sector corruption and state intervention in the form of higher tax rates and social transfers to protect workers from poverty.

This chapter reveals the need to move beyond treating these contrasting representations as competing explanations and to recognise how all are required to more fully explain the prevalence of informal sector entrepreneurship.

Tackling employment in informal sector enterprise is shown to require broader economic and social policies associated with the modernisation of economies, tax rates, social protection and poverty alleviation.

One of the first evaluations of the competing explanations for why some countries have higher levels of employment in informal sector enterprises.

Prior research shows that stratification of future adult opportunities influences stratification in the academic performance of students. This perspective is used to generate hypotheses regarding the sources of cross-national gender differences in mathematics performance. These hypotheses are tested using multivariate and multilevel analyses of adult opportunities for women and cross-national differences in mathematics performance by gender. This future opportunity perspective is expanded to take into account the historical incorporation of women in modern nation-states through institutionalized mass schooling emphasizing egalitarian ideals. Results indicate a cross-national shift in the direction of less gender inequality in overall school mathematics performance. However, gender inequality is more evident in the advanced 12th grade mathematics. The results of a more specialized analysis of the advanced 12th grade mathematics are compared with the earlier findings regarding mathematics performance.

Purpose – The aim of this chapter is to measure the wage premium associated with various levels of educational attainment using micro-data from the Luxembourg Income Study. The study focuses on working-aged adults in eight developed countries for various years between 1984 and 2005.

Methodology – The chapter computes wage ratios reflecting the premium associated with low, medium, and high levels of educational attainment, which correspond to completion of less than secondary education, secondary education, and tertiary education, or an equivalent level of vocational training. These ratios, along with several other variables, are then related to the 90/10, 75/25, 90/50, and 50/10 wage ratios in a country-level unbalanced pooled cross-sectional time series analysis.

Findings – Returns to education account for an important share of cross-country variation in various modes of wage inequality, although other variables matter as well.

Research limitations – The data needed to compute returns to education data are unavailable for a number of countries and years.

Originality – The chapter offers a more precise measure of the returns to education than earlier cross-national work, which has typically focused on average levels of education and other aggregate measures.

Using a large-scale dataset on working conditions across 31 European countries, this paper examines the nature and scope of crossnational variation in the determinants of job satisfaction. The author employs multi-group ordinary least squared regression analyses in order to unpack the extent to which a set of "established" predictors of job satisfaction are robust cross-nationally. The results of the research point to widespread variation in the factors that promote and obstruct job satisfaction. It is concluded that the findings of single-sample studies, which constitute by far the vast majority of empirical research, cannot be readily generalized across populations. The paper has philosophical and sociological implications in respect to the processes of knowledge dissemination in the social sciences.

Purpose – This chapter examines how gender, parenthood, and partner's employment are related to individual's employment patterns, analyzing paid work at individual and household levels.

Methodology/approach – Analyses use individual-level data from the Luxembourg Income Study (LIS) wave 5 for 19 countries, for adults aged 25–45. We use logistic regression and a two-stage Heckman sample selection correction procedure to estimate the effects of gender and parenthood on the probabilities of employment and full-time employment.

Findings – The variation between mothers and childless women is larger than that between childless men and childless women; differences in women's employment patterns are driven by gendered parenthood, controlling for women's human capital, partnered status and household income. Fathers and mothers' employment hours in the same household vary cross-nationally.

Mothers' employment behaviors can identify important differences in the strategies countries have pursued to balance work and family life.

Research implications – Important differences between childless women and mothers exist; employment analyses need to recognize the variation in employment hours among women, and how women's hours are related to partners' hours. Further research should consider factors that shape employment cross-nationally, as well as how these relate to differences in wages and occupational gender segregation.

Practical implications – Employment choices of women and mothers must be understood in terms of employment hours, not simply employment, and within the context of partners' employment.

Originality/value of paper – Our chapter clarifies the wide dispersion of employment hours across countries – and how men's and women's employment hours are linked and related to parenthood.

Numerous studies in the United States have found that various forms of parental involvement in children's education positively affect children's educational outcomes such as high school dropout (McNeal, 1999; Teachman, Paasch, & Carver, 1997), post-secondary educational attainment (Sandefur, Frisco, Faulkner, & Park, 2004), and academic achievement (Epstein, 2001; Ho Sui-Chu & Willms, 1996; Muller, 1993, 1995). Researchers distinguish two dimensions of parental involvement depending on the context in which parents become involved (Downey, 2002; Ho Sui-Chu & Willms, 1996; Muller & Kerbow, 1993).¹ The first dimension of parental involvement represents what parents do at home and studies particularly have focused on the extent to which parent–child discussion on children's schooling, parenting style, and parents’ monitoring or rule-setting affect student's academic achievement and behavior. The other dimension of parental involvement includes parent participation in school activities and parent–teacher interaction. In particular, the literature has extensively examined the effects of attending parent–teacher organization (PTO) meetings or school events, and contacting teachers and school officials.

This study evaluates cross-national differences in public beliefs about the causes of health and the role of these beliefs in shaping attitudes regarding health policy.

The study uses data from the 2011 International Social Survey Program, which includes questions on health and health care, asked in 29 countries. Respondents were asked about four specific causes of poor health (i.e., genes, behavior, the environment, and poverty). Respondents were also asked about their attitudes regarding three aspects of health policy: their support for government-provided care, the perceived fairness of income disparities in medical treatment, and their support for providing health care to noncitizens.

The study has three findings. First, the study reveals the global reach of a multicausal view. The four beliefs about the causes of poor health are positively correlated in all countries. However, there is considerable cross-national variation in the average support for specific causes. Although in some countries proximate causes, such as genes, are endorsed more frequently than distal causes, such as poverty, this is by no means a uniform pattern. Support for genetic causes is high, but genetic reductionism is rare. Second, the study reveals that health beliefs are fundamentally political beliefs. The single most important determinant of beliefs about the causes of health is the country in which the respondent resides, exceeding in influence religion, education, and even personal experiences with health and health care. Third, the study reveals that the political connotations of health beliefs vary between countries, especially beliefs regarding genes. In general, those who endorse behavioral arguments favor less government involvement in health care and are more accepting of income disparities in the quality of care. Those who endorse the environment and poverty, meanwhile, tend to support a stronger role of government. Yet, the magnitude of these associations varies and, in the case of genetic arguments, even the direction of the association varies. Genetic arguments are frequently associated with support for a stronger role of government, but genetic arguments also are occasionally associated with support for the exclusion of noncitizens from the health care system.

International survey research is valuable for exploring the scope of patterns revealed in a limited set of countries, but it is difficult to pinpoint the source of cross-national differences.

The study demonstrates the importance of national context in shaping health beliefs, as well as the role of beliefs regarding the causes of health in setting the stage for public receptivity to government-provided care. The study also illustrates the value of thinking about beliefs about genes as reflecting larger projects of biocitizenship, at least in some countries.

Purpose – The purpose of this chapter is to show how patterns of union organization vary over time and across countries in the economically advanced world, with a focus on Europe.

Methodology/approach – The data analysis uses the “Institutional Characteristics of Trade Unions, Wage Setting, State Intervention and Social Pacts” dataset to report on patterns of union density in 16 economically advanced countries between 1960 and 2006 and draws on the European Social Survey to show how union membership is segmented by gender, educational attainment and economic sector in 13 European economically advanced countries during the 2000s.

Findings – The chapter demonstrates more clearly than in previous work that trends of decline in union density cut across national varieties of capitalism; on average, the trends look quite similar in Anglo-American liberal countries and the coordinated countries of Continental Europe. On the other hand, cross-national differences are still important, as evident in the fact that the Nordic countries have not experienced substantial declines.

Originality/value – Current work in political economy is marked by a dividing line between those who see change over time or cross-country differences as the primary axis of variation in contemporary capitalism. Some focus on differences between periods of embedded liberalism and neoliberalism, while others key on distinctions between liberal and coordinated national models. This chapter advocates an integrated approach that captures more fully the ways in which forms of organization in different institutional domains vary across both time and space.