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We examine use of the term ‘diversity' in the recruitment websites of Canada's eight largest public accounting firms. We find a range of distinct uses of the term. We note differences in the use of ‘diversity' between Big Four accounting firms and the next four largest firms. The Big Four...
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The diversity disclosures by Canadian corporations are examined to show how references to ‘merit’ and ‘diversity’ are used strategically by many corporations to support the gendered status quo and to resist pressures to increase the representation of women on boards. References to...
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This study offers a contribution to diversity and inclusion research and the professional practices of accounting firms by critically interpreting representations of gender and ethnic diversity in recruitment photographs using a critical visual methodology. We analyze photographs from the...
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We report on the comprehensiveness of voluntary corporate governance disclosures in the annual reports and management information circulars of Toronto Stock Exchange (TSE) firms. We focus on disclosure of the corporate governance practices implemented by our sample of TSE 300 firms vis-a-vis the...
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quot;Firm sizequot; is frequently used in accounting research as a proxy for theoretical constructs or as a control variable to mitigate missing variables bias. We provide empirical evidence that quot;firm sizequot; is not uniquely related to a single theoretical construct and hence lacks...
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