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This study aims to investigate the factors affecting the professional judgment of auditors in Iraq (personality type, audit firm size and age).

The statistical population includes 1,750 participants, and the sample size was determined to be 309 participants using Cochran’s sampling formula. The required data has been collected through a questionnaire. Regression factor analysis, Kolmogorov–Smirnov, t and Friedman(f) tests were used to analyze the variables and examine their relationships.

The results show a significant relationship between neuroticism, extroversion, flexibility, agreeableness and conscientiousness and auditors’ professional judgment. No relationship was observed between the size of the auditing firm and professional judgment. The results also showed a significant relationship between seniority and auditors’ professional judgment.

This study will help increase the knowledge of investors and regulators, providing information to researchers and those interested in auditors’ professional judgment. It can also be a starting point for research in this field. This research investigates the auditor characteristics, including personality traits of auditors, audit firms’ size and age and their impact on auditors’ professional judgment.

The research aimed to explore the perceptions of aspiring future police officers studying at a university in relation to the actions to be taken with regards to typical posts on social media by a fictitious off and on-duty police officer. This in turn would inform future police workforce requirements.

Policing students who expressed their aspirations as future police officers were recruited. A total of 99 students studying the College of Policing licensed Professional Policing Degree at the University of South Wales, took part in Hydra Immersive Simulations to ascertain their perception of social media posts by a fictitious serving police officer. The students were asked to rate the appropriateness of the social media posts as groups, and as individuals.

The findings suggest that, whilst the majority of students identified misconduct issues in the social media posts, the response to how the fictitious police officer should be dealt with varied. In addition, it would appear that there may be a need for those involved in policing education to reinforce, in an ongoing basis, knowledge of the College of Policing Code of Ethics, misconduct rules, regulations and increase awareness of unacceptable social media posts.

The research was conducted with professional policing degree (PPD) students from one university.

It is important to reinforce The College of Policing Code of Ethics, expected professional standards and an understanding of what constitutes unacceptable social media posts throughout the education of aspiring police officers. As this has the potential, if recruited, to impact on the service.

Limited research has been conducted in relation to the College of Policing licensed higher education programme, the PPD, equipping aspiring police officers to successfully join the service and influence the cultural change.

This study addresses a gap in the knowledge on how longitudinal engagement in a school improvement initiative influences change in middle leaders’ (MLs') interactions and assesses how school–university partnerships around school improvement can support teachers with formal leadership roles (i.e. MLs’) leadership development.

Using a two-year longitudinal research design, university staff facilitated middle leadership training in a school-defined improvement initiative on lesson study. Results from a pre-test followed by two post-tests administered at one-year intervals were collected on social networks. Analyses examined changes in indegree and brokerage patterns among groupings of senior leaders (SL), subject leaders, cross-school specialists and teachers.

Accounting for staffing changes, 27 of 67 staff members participated in each survey, yielding 1,623 distinct ties connecting school members. Over the first year, advice-seeking increased by 225%. SLs’ initial propensity to consult peers shifted towards MLs and teachers. Subject leaders advising other leaders and teachers increased tenfold. Teachers’ peer-to-peer consultation increased by 2,000%. Specialists with school-wide responsibilities became the dominant group for advising other leaders, such as SLs and subject leaders. These shifts were sustained over the second year.

The study demonstrates that engagement in the school–university partnership support and the corresponding structural changes stimulated robust cross-school dialogue among teachers and various leaders. Brokerage patterns indicated an enhanced role for MLs in driving the school-defined improvement initiative which corresponded to university-designed development activities.

The Quality Assurance Agency (QAA) for Higher Education in the UK focuses on maintaining, enhancing and standardising the quality of higher education. Of significant impact are the development of subject benchmark statements (SBS) by the QAA, which describe the type and content of study along with the academic standards expected of graduates in specific disciplines. Prior to 2022, the QAA did not have a SBS to which higher education policing programmes could be directly aligned.

Over 12-months, a SBS advisory group with representatives from higher education across England, Scotland, Wales and Northern Ireland, The College of Policing, QAA, Police Federation of England and Wales and policing, worked in partnership to harness their collective professional experience and knowledge to create the first UK SBS for policing. Post publication of the SBS, permission was sought and granted from both the College of Policing and QAA for members of the advisory group to reflect in an article on their experiences of collaborating and working in partnership to achieve the SBS.

There is great importance of creating a shared vision and mutual trust, developed through open facilitated discussions, with representatives championing their cause and developing a collaborative and partnership approach to completing the SBS.

A collaborative and partnership approach is essential in developing and recognising the academic discipline of policing. This necessarily requires the joint development of initiatives, one of which is the coming together of higher education institutions, PSRBs and practitioner groups to collaborate and design QAA benchmark statements.

The SBS advisory group has further driven forward the emergence of policing as a recognised academic discipline to benefit multiple stakeholders.

The SBS for policing is the first across the UK. The authors experiences can be used to assist others in their developments of similar subject specific benchmarking or academic quality standards.

This study applies Garfinkel’s (1967) concept of ‘breaching experiment’ to explore the impact of COVID-19-induced disruptions on the ‘emotion management’ practices of residential care workers in the United Kingdom and Germany. It examines the influence of professional feeling rules on workers, emphasizing the prescribed importance of displaying affective, empathetic concern for residents’ health and well-being. Findings demonstrate that authenticity and adherence to professional feeling rules in relation to emotional management are not mutually exclusive. The authors underscore how adherence to professional feeling rules upholds authentic care by reinforcing a professional ethos, which acts as a cornerstone motivating residential care workers. Ultimately, the study showcases how a professional ethos substantiates altruistic motivations, guiding proficient emotion management practices among care workers. It highlights how these workers drew upon their personal understanding and experiences to determine the appropriate emotions to express while providing care for residents amid the unprecedented challenges of the pandemic.

This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the accounting profession, inspired by the new definition of accounting proposed by Carnegie et al. (2021, 2022, 2023a), to adopt a strong focus on sustainable development goals (SDGs) in AE to inculcate tertiary students with the skills that lead them to approach and apply accounting as a multidimensional technical, social and moral (TSM) practice.

The online qualitative survey was distributed to 100 randomly selected New Zealand accounting graduates in order to gather insights from their workplaces. All responses from the 30 graduates who completed the questionnaire underwent qualitative analysis using Leximancer software, which automatically identifies high-level concepts and insights and offers interactive visualizations without bias.

The graduates’ experiences underscore the ongoing significance of technical skills in the New Zealand workplace. They emphasized the lack of non-technical skills training, stressed the necessity of diverse business knowledge and highlighted the importance of automation and digital skills.

The implications for transforming AE involve adopting an activist approach to integrate a TSM perspective into teaching and learning and being open to an interdisciplinary approach to expose tertiary students to the impact of accounting on sustainable development, including collaboration with professional bodies for real-world experiences.

The importance of engaging with SDG-related narratives is stressed to stimulate further discussion, debate and research aimed at identifying practical solutions for AE as a facilitator for SDGs in realizing accounting as a TSM practice.

Using attribution theory, this study examined the effects of situational factors [time budget pressure (TBP), organisational ethical culture (OEC) and quality control procedures (QCPs)] and dispositional factors [auditor professional commitment (APC) and internal locus of control (ILOC)] on audit quality threatening behaviour (AQTB). In addition, it observed the moderating role of religiosity in the relationship between situational and dispositional factors and AQTB.

A total of 189 external auditors responded to the survey questionnaire. This study employed structural equation modelling via SmartPLS to analyse the proposed model.

The results documented that the OEC and QCPs situational factors were negatively related to the incidence of AQTB, whilst TBP was positively linked to the incidence of AQTB. Dispositional factors APC and ILOC were negatively connected to AQTB. Furthermore, the findings recorded the moderating effect of religiosity on most of the situational and dispositional factors related to AQTB.

Regulators and accounting firms' efforts to promote high audit quality (AQ) may consider the theological/religious lens and reinforce ethical culture and quality control to reduce AQTB.

The findings provide further insights into situational and dispositional factors that may cause or impede the incidence of AQTB in auditing practices, as well as the moderating role of religiosity in curbing AQTB.

The aim of this study is to empirically explore and analyze the concrete tasks of output measurement and the inherent challenges related to these tasks in a traditional and autonomous professional public work setting – the judicial system.

The analysis of the tasks is based on a categorization of general performance measurement motives (control-motivate-learn) and main stakeholder levels (society-organization-professionals). The analysis is exploratory and conducted as an empirical content analysis on materials and reports produced in two performance improvement projects conducted in European justice organizations.

The identified main tasks in the different categories are related to managing resources, controlling performance deviations, and encouraging improvement and development of performance. Based on the results, key improvement areas connected to output measurement in professional public organizations are connected to the improvement of objectivity and fairness in budgeting and work allocation practices, improvement of output measures' versatility and informativeness to highlight motivational and learning purposes, improvement of professional self-management in setting output targets and producing outputs, as well as improvement of organizational learning from the output measurement.

The paper presents empirically founded practical examples of challenges and improvement opportunities related to the tasks of output measurement in professional public organization.

This paper fulfils an identified need to study how general performance management motives realize as concrete tasks of output measurement in justice organizations.

The study explores Degree Apprenticeship Identity (DAI) conceptualisation to enrich understanding to enhance work-integrated learning (WIL). Lived experiences of degree apprentices (DAs) are examined, and a model of DAI developed to support teaching and learning interventions on this relatively new and significant programme.

It draws pragmatically upon qualitative data from semi-structured interviews with Chartered Manager Degree Apprenticeship from diverse backgrounds in a higher education institutes (HEI). Data were explored abductively, using thematic analysis to investigate common patterns that influence identity; investigating personal experiences, socio-economic and cultural background, educational context and social interactions.

Influential themes surfaced, including pride in work, supporting others, sharing experiences and belonging, facilitating DAI model formation. The model illustrates that DAI is composed of existing personal, necessary professional and power of learning transformation through social identity by interventions that encourage peer engagement, group reflection and group-actualisation.

As this is a small-scale exploratory study, it is not intended to be representative of wider populations, which results in generalisability of findings. Data were collected from a well-established closed cohort programme led by the researcher, previously programme director. Interviews generated a broad range of anecdotal evidence, surfacing valuable insights relating to DAI formation.

To enhance WIL, tutors can foster social interventions that encourage peer dialogue, heighten DAs sense of self as capable learners and increase confidence growth.

The research provides a DAI Model, a fresh approach to understanding ways to enhance WIL for DAs through a stronger focus on group identity through social interventions. This preliminary model presents an opportunity for further research; other apprenticeships, larger and/or open cohorts.

Drawing on interviews with two types of essential workers – wound clinicians and care workers – the chapter examines stigma management in dirty care work through the lens of emotion management. The study combines two dimensions of dirty work: physical taint in relation to bodywork and social taint linked to working in close proximity to socially stigmatized clients. Hence, stigma management extends to dealing with the physically and socially dirty features of essential care work. In addition, the authors’ assessment of social stigma includes how essential care workers also sought to alleviate the social stigma encountered by their clients. In so doing, the authors extend the literature on dirty work to identify how emotion management skills are central to the stigma management strategies of the essential care workers in this study. The authors demonstrate how both groups deal with their stigma by emphasizing the emotion management skills in ‘doing’ dirty work and in the ‘purpose’ of this work, which includes acknowledging how the authors attempt to address the social taint encountered by their clients. Additionally, by comparing two occupations with different contexts and conditions of work, the authors show how complex emotion management skills are gendered in care work to expand the understanding of gender and stigma management. Furthermore, these emotion management skills emanate from the deep relational work with clients rather than through occupational communities. The authors argue that by focussing on emotion management, the hidden skills of dirty work in gendered care work are illuminated and contribute to contemporary debates about whether stigma can be overcome.