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The objective of this paper is to extend the debate on audit quality in the less complex entity (LCE) context by analyzing comment letters submitted to the International Auditing and Assurance Standards Board (IAASB). The IAASB has drafted a new, stand-alone standard for audits of LCEs’ financial statements.

The Gioia method is utilized to conduct the qualitative analysis. This enables the material to shine and provide a comprehensive picture of the important aspects of the comment letters about the International Standard on Auditing (ISA) for LCEs. A content analysis of the 145 comment letters is conducted to identify the extent of the support for and the arguments against the new, stand-alone draft standard for audits of LCEs’ financial statements. In addition, this study considers how the comment letters describe the respondents’ views on audit quality in relation to the new standard. Finally, the tone of the comment letters and audit quality arguments is investigated.

The findings provide a useful framework of the most frequently used arguments supporting and opposing the ISA for LCEs. Within the themes identified, a wide variety of issues and concerns are discussed. The results reveal that the arguments in the comment letters are contradictory. For instance, when discussing audit quality, those interest groups that perceived many positive opportunities in the adoption of the ISA for LCEs thought that the audit quality would increase. Conversely, those interest groups that were skeptical about the success of the ISA for LCEs argued that the audit quality could be compromised by the general prejudice that the ISA for LCEs might be perceived as a lower-quality audit with fewer procedures.

This paper is, to the best of the authors’ knowledge, the first to examine the content of comment letters in the context of a new, stand-alone standard for audits of LCEs. The international audience can utilize the results in the context of the widely discussed issue of reducing LCEs’ auditing obligations. This study aims to contribute to the two streams of accounting literature concerning audit quality and political lobbying.

According to thesaurus definitions, the absurd translates as “ridiculously unreasonable, unsound, or incongruous”; “extremely silly; not logical and sensible”. As further indicated in the Latin root absurdus, “out of tune, uncouth, inappropriate, ridiculous,” humor in absurd registers plays with that which is out of harmony with both reason and decency. In this article, the authors make an argument for the absurd as a feminist method for tackling heterosexism.

By focusing on the Twitter account “Men Write Women” (est. 2019), the rationale of which is to share literary excerpts from male authors describing women's experiences, thoughts and appearances, and which regularly broadens into social theater in the user reactions, the study explores the critical value of absurdity in feminist social media tactics.

The study proposes the absurd as a means of not merely turning things around, or inside out, but disrupting and eschewing the hegemonic logic on offer. While both absurd humor and feminist activism may begin from a site of reactivity and negative evaluation, it need not remain confined to it. Rather, by turning things preposterous, ludicrous and inappropriate, absurd laughter ends up somewhere different. The feminist value of absurd humor has to do with both its critical edge and with the affective lifts and spaces of ambiguity that it allows for.

Research on digital feminist activism has largely focused on the affective dynamics of anger. As there are multiple affective responses to sexism, our article foregrounds laughter and ambivalence as a means of claiming space differently in online cultures rife with hate, sexism and misogyny.

This study examines the perspectives of adjunct (short-term contract) faculty teaching at offshore branch campuses in Dubai, United Arab Emirates. The rise of the global adjunct labor class and the expansion of universities to overseas markets in the form of branch campuses are just two examples of the extension of neoliberal and consumerist ideology to higher education. While the problems of implementing corporate-style practice and policy in higher education is much critiqued in the literature, this research centers on the intersection of the two issues just mentioned. The primary motivations for undertaking this study were to explore a) branch campus adjuncts’ perceptions of being connected to their university community, and b) the possible impact of their labor conditions on pedagogical conditions. Five adjuncts from four separate branch campuses were interviewed, and the semi-structured interviews analyzed using a critical discourse analysis approach. The findings revealed that the adjuncts often felt isolated from their branch campus and considered themselves to be carrying out the educational mission of the home campus despite having no contractual relationship with the home campus. I argue that the working conditions of the adjuncts have a negative impact on teaching experience and, to a degree, on pedagogy. A more formalized employment relationship between branch campus adjuncts and the home campus is recommended, as well as the provision of professional development and research engagement opportunities for adjuncts.

ﺗﺑﺣ ث ھذه اﻟ د ر ا ﺳ ﺔ ﻓ ﻲ وﺟ ﮭﺎ ت ﻧ ظ ر اﻟ ﻣد ر ﺳ ﯾ ن اﻟ ﻣﻠ ﺣ ﻘﯾ ن ﻓ ﻲ ﻓ ر وع اﻟ ﺟ ﺎ ﻣﻌﺎ ت ﻓ ﻲ دﺑﻲ ، اﻹﻣﺎ را ت اﻟ ﻌرﺑﯾﺔ اﻟ ﻣﺗ ﺣدة. إ ن ﺻ ﻌود اﻟ طﺑﻘﺔ اﻟﻌﺎ ﻣﻠ ﺔ اﻟﻌﺎﻟ ﻣﯾ ﺔ اﻟﻣﻠ ﺣ ﻘﺔ و ﺗ و ﺳ ﻊ اﻟﺟ ﺎ ﻣﻌﺎ ت إﻟﻰ ا ﻷ ﺳ و ا ق اﻟﺧ ﺎ ر ﺟ ﯾ ﺔ ﻓ ﻲ ﺷ ﻛ ل ﻓ ر و ع ﺟ ﺎ ﻣﻌﯾ ﺔ ﻟﯾ ﺳ ت ﺳ و ى ﻣﺛﺎﻟﯾ ن ﻋ ﻠ ﻰ ا ﻣﺗدا د ا ﻹ ﯾدﯾ و ﻟ و ﺟ ﯾ ﺔ اﻟ ﻧﯾ و ﻟﯾﺑ ر اﻟﯾ ﺔ و ا ﻻ ﺳ ﺗ ﮭ ﻼ ﻛﯾ ﺔ إﻟ ﻰ اﻟﺗ ﻌﻠﯾم اﻟ ﻌﺎﻟ ﻲ. ﻋﻠ ﻰ اﻟ رﻏم ﻣ ن أ ن ﻣ ﺷﻛﻠ ﺔ ﺗ طﺑﯾ ق ﻣﻣﺎ رﺳﺎ ت وﺳﯾﺎ ﺳﺎ ت اﻟﻧ ﻣ ط اﻟﺗ ﺟﺎ ر ي ﻓ ﻲ اﻟﺗ ﻌﻠﯾم اﻟ ﻌﺎﻟ ﻲ ﻗد ﺗ ﻌر ﺿ ت ﻟﻧﻘد ﻛﺑﯾ ر ﻓ ﻲ اﻷدﺑﯾﺎ ت، ﻓﺈن ھذا اﻟﺑ ﺣ ث ﯾ رﻛز ﻋ ﻠ ﻰ ﺗﻘﺎط ﻊ اﻟ ﻣﺛﺎﻟﯾ ن اﻟ ﻣو ﺻ وﻓﯾ ن . ﻛﺎﻧ ت اﻟ دواﻓ ﻊ اﻟ رﺋﯾ ﺳ ﯾ ﺔ ﻹ ﺟ را ء ھذه اﻟد ر ا ﺳ ﺔ ھ ﻲ ا ﺳ ﺗ ﻛ ﺷ ﺎ ف 1 ( ﻣﻔﺎ ھﯾم ﻣﻠ ﺣﻘ ﻲ ﻓ روع اﻟﺟ ﺎ ﻣﻌﺎ ت ﻟ ﻛوﻧﮭم ﻣرﺗ ﺑ طﯾ ن ﺑ ﻣ ﺟﺗ ﻣﻊ اﻟﺟ ﺎ ﻣﻌﺔ؛ 2 ( ﻣﺎ ﺗﺄﺛﯾ ر ظرو ف ﻋﻣﻠ ﮭم ﻋﻠ ﻰ اﻟظ ر و ف اﻟ ﺗ ر ﺑ و ﯾ ﺔ. ﻟ ﺟ ﻣﻊ اﻟ ﺑﯾﺎﻧﺎ ت ، أﺟرﯾ ت ﻣﻘﺎﺑ ﻼت ﻣﻊ ﺧﻣ ﺳﺔ ﻣدرﺳﯾ ن ﻣﻠ ﺣﻘﯾ ن ﻣ ن أ رﺑ ﻌﺔ ﻓ روع ﺟﺎ ﻣﻌﯾ ﺔ ﻣﻧﻔ ﺻ ﻠ ﺔ. ﺗم ﺗ ﺣﻠﯾ ل اﻟ ﻣﻘﺎﺑ ﻼ ت ﺷﺑ ﮫ اﻟ ﻣﻧ ظﻣﺔ ﺑﺎﺳﺗ ﺧدام ﻣﻧﮭ ﺞ ﺗ ﺣﻠﯾ ل اﻟ ﺧطﺎ ب اﻟﻧﻘد ي. وﻛ ﺷﻔ ت اﻟﻧﺗﺎﺋ ﺞ أ ن اﻟ ﻣﻠ ﺣﻘﯾ ن ﻏﺎ ﻟ ﺑًﺎ ﻣ ﺎ ﺷ ﻌ ر و ا ﺑ ﺎ ﻟ ﻌ ز ﻟ ﺔ ﻋ ن ﺣ ر ﻣ ﮭ م ا ﻟ ﺟ ﺎ ﻣ ﻌ ﻲ وا ﻋﺗﺑ روا أﻧﻔ ﺳﮭم ﯾﻧﻔذون اﻟ ﻣﮭﻣﺔ اﻟﺗ ﻌﻠﯾ ﻣﯾ ﺔ ﻟﻠ ﺣرم اﻟ ﺟﺎ ﻣﻌ ﻲ اﻟ ﻣ ﺣﻠ ﻲ رﻏم ﻋدم وﺟود ﻋﻼﻗﺔ ﺗ ﻌﺎﻗدﯾ ﺔ ﻟ ﮭم دا ﺧل اﻟ ﺣرم اﻟ ﺟﺎ ﻣﻌ ﻲ. أﻧﺎ أ زﻋم أن ظرو ف ﻋﻣ ل اﻟ ﻣﻠ ﺣﻘﯾ ن ﻟ ﮭﺎ ﺗﺄﺛﯾ ر ﺳﻠﺑ ﻲ ﻋﻠ ﻰ ﻣﻣﺎ رﺳﺔ اﻟﺗد رﯾ س . ﺗ و ﺻ ﻲ اﻟ د را ﺳﺔ ﺑ ﺧﻠ ق ﻋﻼﻗﺔ ﺗ و ظﯾ ف أ ﻛﺛ ر رﺳﻣﯾﺔ ﺑﯾ ن اﻟ ﻣﻠ ﺣﻘﯾ ن ﻓ ﻲ اﻟﺣ ر م اﻟﺟ ﺎ ﻣﻌ ﻲ اﻟﻔ ر ﻋ ﻲ و اﻟﺣ ر م اﻟ ﺟ ﺎ ﻣﻌ ﻲ اﻟدا ﺧ ﻠ ﻲ ، ﺑﺎﻹ ﺿ ﺎﻓﺔ إﻟ ﻰ ﺗ وﻓﯾ ر ﻓ ر ص اﻟﺗ ط وﯾ ر اﻟ ﻣﮭﻧ ﻲ واﻟﺑ ﺣ ث ﻟﻠ ﻣ ﺷ ﺎ ر ﻛﺔ ﻟﻠ ﻣد ر ﺳ ﯾ ن اﻟ ﻣﻠ ﺣ ﻘﯾ ن .