Prior research into the adoption timing decision of organisations in relation to newly promulgated accounting standards has focused exclusively on public enterprises and used economic cost-benefit frameworks as their main method of analysis. The current study draws on the theories of...

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...