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Background: Evidence from a range of major public health incidents shows that neighbour-based action can have a critical role in emergency response, assistance and recovery. However, there is little research to date on neighbour-based action during the 2020 coronavirus pandemic. This article reports on a survey of people engaged in supporting their neighbours in weeks three and four of the UK COVID-19 lockdown.

Methods: Members of area-based and community of interest COVID-19 support groups in the Bristol conurbation were invited to complete an online survey. Of 1,255 people who clicked on the survey link, 862 responded; of these, 539 responses were eligible for analysis.

Results: Respondents reported providing a wide range of support that went beyond health information, food and medical prescription assistance, to include raising morale through humour, creativity and acts of kindness and solidarity. A substantial proportion felt that they had become more involved in neighbourhood life following the lockdown and had an interest in becoming more involved in future. Neighbour support spanned all adult age groups, including older people categorised as being at-risk to the virus. With respect to most measures, there were no differences in the characteristics of support between respondents in areas of higher and lower deprivation. However, respondents from more deprived areas were more likely to state that they were involved in supporting certain vulnerable groups.

Conclusions: As with previous research on major social upheavals, our findings suggest that responses to the viral pandemic and associated social restrictions may increase existing social and health inequalities, and further research should explore this issue in more depth.

The current study uses an advanced machine learning method and aims to investigate whether auditors perceive financial statements that are principles-based as less risky. More specifically, this study aims to explore the association between principles-based accounting standards and audit pricing and between principles-based accounting standards and the likelihood of receiving a going concern opinion.

The study uses an advanced machine-learning method to understand the role of principles-based accounting standards in predicting audit fees and going concern opinion. The study also uses multiple regression models defining audit fees and the probability of receiving going concern opinion. The analyses are complemented by additional tests such as economic significance, firm fixed effects, propensity score matching, entropy balancing, change analysis, yearly regression results and controlling for managerial risk-taking incentives and governance variables.

The paper provides empirical evidence that auditors charge less audit fees to clients whose financial statements are more principles-based. The finding suggests that auditors perceive financial statements that are principles-based less risky. The study also provides evidence that the probability of receiving a going-concern opinion reduces as firms rely more on principles-based standards. The finding further suggests that auditors discount the financial numbers supplied by the managers using rules-based standards. The study also reveals that the degree of reliance by a US firm on principles-based accounting standards has a negative impact on accounting conservatism, the risk of financial statement misstatement, accruals and the difficulty in predicting future earnings. This suggests potential mechanisms through which principles-based accounting standards influence auditors’ risk assessments.

The authors recognize the limitation of this study regarding the sample period. Prior studies compare rules vs principles-based standards by focusing on the differences between US generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS) or pre- and post-IFRS adoption, which raises questions about differences in cross-country settings and institutional environment and other confounding factors such as transition costs. This study addresses these issues by comparing rules vs principles-based standards within the US GAAP setting. However, this limits the sample period to the year 2006 because the measure of the relative extent to which a US firm is reliant upon principles-based standards is available until 2006.

The study has major public policy suggestions as it responds to the call by Jay Clayton and Mary Jo White, the former Chairs of the US Securities and Exchange Commission (SEC), to pursue high-quality, globally accepted accounting standards to ensure that investors continue to receive clear and reliable financial information globally. The study also recognizes the notable public policy implications, particularly in light of the current Chair of the International Accounting Standards Board (IASB) Andreas Barckow’s recent public statement, which emphasizes the importance of principles-based standards and their ability to address sustainability concerns, including emerging risks such as climate change.

The study has major public policy suggestions because it demonstrates the value of principles-based standards. The study responds to the call by Jay Clayton and Mary Jo White, the former Chairs of the US SEC, to pursue high-quality, globally accepted accounting standards to ensure that investors continue to receive clear and reliable financial information as business transactions and investor needs continue to evolve globally. The study also recognizes the notable public policy implications, particularly in light of the current Chair of the IASB Andreas Barckow’s recent public statement, which emphasizes the importance of principles-based standards and their ability to address sustainability concerns, including emerging risks like climate change. The study fills the gap in the literature that auditors perceive principles-based financial statements as less risky and further expands the literature by providing empirical evidence that the likelihood of receiving a going concern opinion is increasing in the degree of rules-based standards.

This research employs a behavioural approach to investigate the determinants of CEO disclosure tone inconsistency. By examining CEO characteristics and psychological attributes, the study aims to unravel the complexities underlying tone variations in Management Discussion and Analysis (MD&A) reports. Through this exploration, the research seeks to contribute to understanding ethical considerations in corporate communications and provide insights into the nuanced interplay between personal, job-related and psychological factors influencing CEO disclosure tone.

The study utilises a dataset comprising 1,411 MD&A reports from 143 companies listed on the Tehran Stock Exchange between 2012 and 2021. Multiple regression analyses with year- and industry-fixed effects are employed to examine the relationships between CEO gender, tenure, duality, ability and psychological attributes such as narcissism, myopia, overconfidence and tone inconsistency. Data analysis involves MAXQDA software for analysing MD&A reports and Rahavard Novin software for document analysis, supplemented by audited financial statements.

The findings reveal significant relationships between CEO characteristics, psychological attributes and tone inconsistency. Female CEOs exhibit reduced tone inconsistency, contrasting with previous research trends. CEO tenure correlates negatively with tone inconsistency, whereas CEO ability shows a positive correlation, indicating a nuanced relationship with performance. However, CEO duality does not exhibit a significant association. Psychological attributes such as narcissism and myopia are positively associated with tone inconsistency, while no substantial connection is found with managerial overconfidence.

This research contributes to the inaugural exploration of CEO disclosure tone inconsistency through a behavioural lens, advancing measurement precision in the field. By delving into CEO characteristics and psychological attributes, the study offers unique insights into the roots of tone inconsistency. Applying comprehensive lexicon and phraseology enriches the methodological approach, fostering dialogue among diverse stakeholders and adding distinct perspectives to the discourse on ethical issues in business. Through its meticulous examination of behavioural underpinnings, this study becomes a catalyst for reflection, dialogue and progress in corporate communications and ethical considerations.

Career preparedness is critical to successfully transitioning from college to a full-time work environment. Being prepared means students have the technical and non-technical skills to help an organization meet its strategic goals. In many instances, students lack the requisite career competencies and collaborative skills. This study proposes designing an instructor-led, career-driven quasi-virtual internship to address this issue and improve students’ preparedness and teamwork.

Our research integrates and expands the four-step processes outlined in instructional and course redesign theories, including analysis, design and development, implementation and evaluation. In the evaluation phase, a survey is used to collect data, and natural language processing is applied to identify the emerging themes. The sample included 104 undergraduate students enrolled in an information systems degree program, which resulted in a digital corpus of 40,744 words for analysis.

Results indicate that the implementation of instructor-led quasi-virtual internships offered a comprehensive career experience comparable to an onsite or virtual company-sponsored internship in five notable areas: (1) application of technical knowledge, (2) critical thinking, (3) time management, (4) application of IT project management and (5) collaborative skills.

Our study only evaluated participants in our treatment group. Future research should examine the differences between students who complete sponsored versus instructor-led quasi-virtual internships. Researchers can add a control group of students who receive a theoretically based capstone course. Future research can simulate randomized controlled trials (RCT) (Chalmers et al., 1981) to measure the effectiveness of quasi-virtual internships. A benefit of this research is that an open-ended survey allows for collecting rich, multifaceted primary data. The second limitation is that the study included only single-item questions. Future authors can create and validate a survey instrument based on the themes and concepts emanating from our investigation. For example, they can operationalize team dynamics and career preparedness using a reflective model in which the underlying construct drives the indicators, requiring multiple items to examine each construct (Coltman et al., 2008). Third, the sample size in the study was relatively small. We can increase the sample size using a time-series dataset with multiple measurement periods. The fourth limitation is context; this study was conducted at a public university; other institutions may have varied teaching approaches, student demographics and resources. By expanding our study using a multi-site approach (Ballantyne et al., 2012), we can increase cross-sectional sample sizes and improve the generalizability of the study’s results.

This study provides several practical insights for educators by examining quasi-virtual internships. Academic institutions that want to offer internships but struggle to establish industry partners can implement the quasi-internship model as an alternative approach. The study highlights that students gain critical insight into their future careers during these internships by being familiar with industry concepts and tools. We also provide insights into engaging students in “meaningful collaboration.” We suggest the instructor provide some time during the class sessions for group work to improve coordination and introduce industry-level tools that provide a more applied approach to IS education.

The National Survey of College Internships (NSCI) 2021 indicates that underrepresented and first-generation students were less likely to participate in internships. Our research may positively impact diverse communities since the quasi-virtual internship allows all students to participate once they are enrolled in a capstone class.

To our knowledge, this study is the first to utilize latent semantic analysis to analyze students’ feedback to improve course design, career preparedness and team dynamics.

This study aims to examine the literature from the Web of Science database published on board committees between 2002 and 2023 and outline the quantitative summary, journey of board committees’ research and suggest future research directions.

This study examines bibliometric-content analysis combined with a systematic literature review of articles on board committees to document the summary of the field. The authors used co-citation, co-occurrence and cluster analysis under bibliometric-content analysis to present the field summary.

Board committee composition, such as their gender, independence and expertise, as well as factors affecting corporate governance, such as reporting quality, earnings management and board monitoring, all have a significant impact on board committee literature. The field is getting growing attention from authors, journals and countries. Nevertheless, there is a need for further exploration in areas like expertise, member age and tenure, the economic crisis and the nomination and remuneration committee, which have not yet received sufficient attention.

This paper has both theoretical and practical contributions. From a theoretical perspective, this study substantiates the prevalence of agency theory within board committee literature, reinforcing the foundational role of agency theory in shaping discussions about board committees. On practical ground, the comprehensive overview of board committee literature offers scholars a road map for navigating this field and directing their future research journey. The identification of research gaps in certain areas serves as a catalyst for scholars to explore untapped dimensions, enabling them to strengthen the essence of the committees’ performance.

Existing theories on the determining factors of corporate investment decisions raise the importance of financial market imperfections in explaining investment behavior. Many factors have been proposed as drivers of investment, mainly in developed economies, while emerging countries have almost been neglected. The main purpose of this study is to examine the effect of financing constraints on the investment behavior of a small context, namely, Jordan, with an imperfect environment.

This study considers panel data regressions from the industrial companies traded at the Amman Stock Exchange with a total of 1,058 firm-year observations.

The results are able to demonstrate that business size, tangibility, market-to-book ratio, profitability, financial slack and leverage are major drivers of investment choices. The results support the importance of information asymmetry in explaining the investment behavior of firms. Nonetheless, the Q-theory is in place, as is firm agility.

Policies to reduce information asymmetry are immediately needed to help firms increase investments by providing them with access to training, technology and market information. They also should enhance the firms’ opportunities for growth. Moreover, they should make it easier for businesses to access financial slack, such as by improving access to credit and financial institutions. They also can work to improve the financial infrastructure to meet the financing needs of businesses. Finally, smaller businesses should be assisted by improving their ability to invest and grow.

To the best of the authors’ knowledge, this is one of the first studies, if any, to investigate this issue in a distinct environment. Despite the unique characteristics of Jordan, the findings are applicable to other countries that experience comparable political and economic circumstances because Jordan has traits common to many emerging nations.

This study examines the role of corporate governance on corporate tax avoidance from the developing country perspective of Malaysia.

A sample of 318 firm-year observations from 2016 to 2020 from the 100 largest listed companies in Malaysia was analysed using a fixed effects panel least squares regression model.

CEOs play a significant role in corporate tax avoidance in Malaysia. Specifically, they are motivated by money and power to engage in risky tax avoidance activity. It was also found that corporate governance mechanisms related to the board of directors have a limited effect on companies’ tax compliance issues.

This study’s findings can help regulators and policymakers understand the circumstances leading to increased tax aggressiveness as well as the limitations of certain governance mechanisms in curbing tax avoidance activity within companies. The findings can also assist shareholders and investors in formulating internal policies to create better alignment of their interests with those of management. The unique emerging economy evidence and insights from this study advance knowledge and can inspire fellow researchers in their future studies.

This study differs from most prior studies by examining the governance and tax issue from a developing country perspective, that of Malaysia. Developments in the country’s corporate governance framework and tax landscape in recent years make it relevant and interesting to investigate the issue in this emerging economy. Offering unique empirical evidence and insights from an emerging economy viewpoint, and with findings that may be generalised to other emerging economies sharing similar market traits (particularly ASEAN nations), this study enriches and extends the existing literature.

Fairy tales were first transmitted orally to teach the community to adapt and engage with their surroundings (Zipes, 1987, p. 1). Nonetheless, they have also contributed to reproduce traditional gender roles and stereotypes (Meland, 2020, p. 912). Indeed, they encourage ‘females to become passive self-denying, obedient, and self-sacrificial’, and males to ‘be competitive, authoritarian, and power-hungry as well as rational, abstract, and principled’ (Zipes, 1987, p. 3). Likewise, Western fairy tales are characterised by a racial dichotomy manifested through the uses of colour: purity is usually associated with white, while black is related to death. This binary opposition suggests that ‘[w]hiteness is often the invisible, privileged state, whereas any other skin colour is marked and laden with ideological judgments’ (Jorgensen, 2013, p. 56).

Carnival Row (2019–2023) is a neo-Victorian TV series created for Amazon Studios that rewrites Western fairy tales through the lens of postcolonial and gender studies. It is set in a fantastically reimagined Victorian England, where mythological creatures – e.g. fairies or centaurs – are allegorical representations of the ethnic Other. The male protagonist of this series, Philo, is a ‘half-breed’ – half human, half fairy – who passes as human to avoid racial discrimination. However, he evolves from being a male character who rejects his ethnic identity to a heroic figure who eventually embraces his racial origins at the end of Season 1. As I demonstrate in this chapter, Philo's nuanced development arguably subverts traditional depictions of white male heroes in fairy-tale narratives, where they tend to be portrayed as strong, principled and non-complex characters.

The purpose of this paper is to share learning about practical steps that can be taken to eliminate persistent racism from the workplace, including racism by people who have cognitive impairments who do not understand the impact of their behaviours.

This paper is informed by qualitative research. An independent researcher was commissioned to recruit 45 black British, black African and black Caribbean women living in Norfolk and working for a range of employers. Parameters were agreed in advance (aims, consent, data protection). A list of questions was provided to the researcher. The questions covered experiences of prejudice and discrimination. Data collection included face to face/online/telephone interviews, focus groups and questionnaires. The researcher recorded the women’s views and compiled them in a findings report. The report was shared with the women to confirm that their views had been recorded accurately. The author has also convened conversations with over 100 professionals representing providers of public services, including social and domiciliary care.

The author identified that it will be impossible for employers to eliminate persistent racism from their workplaces until all managers consistently and diligently address every report of racism effectively, in line with the steps set out in this paper. The purpose is to establish, over time, a workplace culture where racism is never tolerated or allowed to persist, and workers and managers learn – and become more confident – to recognise, address and eliminate racism at work. Until this is embedded, racism affecting workers will continue to go unchecked and unacknowledged in the workplace.

The data gathered to inform this paper (specifically the research commissioned and described in this abstract, in addition to other data, such as conversations convened with professionals) is qualitative data. It cannot be assumed that the experiences of the people interviewed reflect the experiences of all people. However, the voices of participants have highlighted issues to inform future planning.

The author must be clear that, so far there has been no definitive solution to persistent racism in the workplace. The learning so far is being shared with the hope that this assists others with developing strategies to eliminate persistent racism.

Workplaces across the UK are committed to eradicating racism. However, the rate of change is glacial. This research paper shares learning about how to address this, to increase the pace of change, to begin to genuinely eliminate persistent racism from the workplace.

To the author’s knowledge, the learning from this research is original and not replicated elsewhere.