This paper, whose purpose is both substantive and methodological, focuses on changes over a nine year period, drawing on data from two British birth cohorts (individuals born in 1958 and 1970), and, substantively, employs set theoretic methods to explore the extent to which an upward shift in...

Purpose – This is the first paper which aims to investigate factors that might influence the gender composition of boards of directors of Australian Real Estate Investment Trusts (A‐REITs). Design/methodology/approach – This study follows Mateos de Cabo, Gimeno and Nieto and the gender...

Purpose – The aim of this paper is to investigate stakeholder power changes and their impact on firms' disclosure decisions in the Chinese stock market. Using legitimacy theory and stakeholder theory, the paper identifies newly emerged stakeholder groups for listed Chinese firms during three...

Purpose – The purpose of this paper is to test the impact of the internal audit function (IAF), an increasingly common internal governance mechanism, on a firm's financial reporting quality. Specifically, this paper investigates the association between the quality of the IAF and abnormal...

Although increasingly challenged in the higher education literature in recent years, there is still a common perception among teachers of the stereotypical Chinese rote learner. This perception, however, lies uncomfortably with the paradox that Chinese learners nevertheless often excel in their...

In 2006, the International Accounting Education Standards Board (IAESB), an independent standard-setting board of the International Federation of Accountants (IFAC) released an information paper entitled Approaches to the Development and Maintenance of Professional Values, Ethics and Attitudes...