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This study, grounded in social cognitive career theory, aims to investigate the effects of the change to remote work during the COVID-19 pandemic on job security and job quality in Portugal.

It adopts a quantitative methodology by conducting a nationwide geographical study. The sample consists of 2,001 employees working in companies registered in Portugal. It explores the impact of the change to remote work on job quality and job security. In addition, it explores the relevance of demographic, organizational and social factors to explain this relationship.

The findings reveal that the change to remote work has influenced the perception of job quality but not job security. Furthermore, demographic, organizational and social variables are factors that influence this perception.

Implications that digitalization can have on job security and quality, especially among the population with lower levels of education and more precarious working conditions, should be explored. It is also important to replicate this study in other countries, especially in emerging economies.

By investigating job security, the study offers insights into the stability and predictability of employment during crises and disruptive events. By examining job quality, it delves into the multifaceted nature of work satisfaction, including factors like work-life balance, autonomy and fulfilment. Practically, the study provides valuable guidance for policymakers, organizations and individuals navigating remote work environments.

Understanding the implications for job security allows policymakers to design supportive policies and interventions to mitigate potential negative impacts on employment stability.

This study uses a sufficiently comprehensive national sample to determine the impact of COVID-19 on employment. It offers both theoretical and practical contributions to increase knowledge about the phenomenon and provides a relevant guide for policymakers to adopt measures to mitigate the effects of the transition to remote work.

This article features four disabled artists who are parents and center on their balance of artistic practice and family. As a disabled artist considering starting a family and becoming a parent, the question of balancing artistry with a child has been a consistent thought and inquiry. Especially as a disabled artist wrestling with the realities of managing one's bodily needs with a career and personal life, I realize it will be a challenging yet rewarding adjustment. Furthermore, artists often lead atypical work lives with atypical working hours, which can sometimes lend itself to parenting and take away from it in other ways. With the resultant interviews and article, I aim to provide critical insights into practicing disabled artists' viewpoints on parenting, ranging from the challenges to the dividends. I hope these insights will support a singular view of disability parenting and artistry, as well as the Journal's goal of a new paradigm in disability scholarship overall.

This study aims to examine the literature on accounting ethics education to capture and synthesise the characteristics of scholars dedicated to this area of research.

Using a combination of PRISMA systematic literature review methods and research profiling, the study collects a sample frame consisting of 278 articles published in peer-reviewed academic journals from 1970 to 2023. The articles were analysed to identify key authors of accounting ethics education research, the institutions conducting this research and the journals publishing this research.

The results indicate that research in accounting ethics education is not dominated by any single institution but is distributed across 225 institutions in 36 countries, with a significant concentration in the United States. Additionally, most articles were published in accounting or business journals, rather than in education-focused journals.

The findings provide insights into the ranking of researchers in accounting ethics education and establish benchmarks among the institutions involved in this research area. Further studies could explore the implications of these findings on future research directions.

This study offers valuable information for academics and institutions seeking to understand the landscape of accounting ethics education research and highlights areas for potential collaboration and development.

This paper addresses a gap in the literature by providing a comprehensive synthesis of the existing research on accounting ethics education and the scholarly community surrounding it.

This study explores citizen activism in the articulation of a politicised counter-account of Aboriginal rights. It aims to uncover the enabling factors for a successful challenge to established political norms and the obstacles to the fullest expression of a radical imagining.

Laclau and Mouffe's theory of hegemony and discourse is used to frame the movement's success in challenging the prevailing system of urbanised healthcare delivery. Empirical materials were collected through extensive ethnographic fieldwork.

The findings from this longitudinal study identify the factors that predominantly influence the transformational success of an Yaṉangu social movement, such as the institutionalisation of group identity, articulation of a discourse connected to Aboriginal rights to self-determination, demonstration of an alternative imaginary and creation of strong external alliances.

This study offers a rich empirical analysis of counter-accounting in action, drawing on Aboriginal governance traditions of non-confrontational discourse and collective accountability to conceptualise agonistic engagement. These findings contribute to the practical and theoretical construction of democratic accounting and successful citizen activism.

This whistleblowing case study engages students in discussions about when and how to disclose differences of opinion on a revenue recognition matter with higher-ups in an organization. Factors to consider include the morality of whistleblowing, confidentiality obligations, the rules of conduct in the American Institute of Certified Public Accountants (AICPA) Code, Sarbanes–Oxley Act (SOX), Dodd–Frank, and the US Supreme Court ruling in Digital Realty, Inc. v. Somers that addresses when to report matters to the Securities and Exchange Commission (SEC). Case questions are designed to promote students’ critical thinking skills, ethical reasoning skills, and decision-making. A flowchart of AICPA ethics rule 2.130.020 (Subordination of Judgment) provides the framework for making decisions when differences exist in financial reporting. The case provides learning objectives, implementation guidance, and teaching notes. The case was used in an accounting ethics course taught at the undergraduate senior level but can also be used in auditing, fraud examination, and advanced financial reporting courses.

Although the effects of both news sentiment and expectations on price in financial markets have now been extensively demonstrated, the jointness that these predictors can have in their effects on price has not been well-defined. Investigating causal ordering in their effects on price can further our understanding of both direct and indirect effects in their relationship to market price.

We use autoregressive distributed lag (ARDL) methodology to examine the relationship between agent expectations and news sentiment in predicting price in a financial market. The ARDL estimation is supplemented by Grainger causality testing.

In the ARDL models we implement, measures of expectations and news sentiment and their lags were confirmed to be significantly related to market price in separate estimates. Our results further indicate that in models of relationships between these predictors, news sentiment is a significant predictor of agent expectations, but agent expectations are not significant predictors of news sentiment. Granger-causality estimates confirmed the causal inferences from ARDL results.

Taken together, the results extend our understanding of the dynamics of expectations and sentiment as exogenous information sources that relate to price in financial markets. They suggest that the extensively cited predictor of news sentiment can have both a direct effect on market price and an indirect effect on price through agent expectations.

Even traditional financial management firms now commonly track behavioral measures of expectations and market sentiment. More complete understanding of the relationship between these predictors of market price can further their representation in predictive models.

This article extends the frequently reported bivariate relationship of expectations and sentiment to market price to examine jointness in the relationship between these variables in predicting price. Inference from ARDL estimates is supported by Grainger-causality estimates.

This study examines how bilateral international trade among mandatory International Financial Reporting Standards (IFRS) adopter countries moderates the relation between IFRS adoption and firms’ financial reporting quality.

The authors use data from 2007 to 2015 and focus on publicly listed firms from non-European Union countries that adopted IFRS on a mandatory basis.

The authors find that the interaction between mandatory IFRS adoption and a country’s bilateral trade with other countries using IFRS is negatively and significantly related to accruals-based earnings management, which is an inverse measure of financial reporting quality. This result is driven by firms in less developed countries. The improvement in accounting quality is for firms located in countries that both fully and partially adopt IFRS. The authors also find a significant and negative coefficient for the relation between real earnings management and the interaction between mandatory IFRS adoption and a country’s bilateral trade with other IFRS countries in the post-global financial crisis period.

Overall, the authors’ results are consistent with the notion that the mandatory adoption of IFRS creates a positive externality where firms improve their accounting quality because increased financial statement comparability means that foreign customers and suppliers can monitor the quality of earnings more easily.

To deliver net zero, this chapter demonstrates the importance of linking different levels of analysis. Macro concepts like Net Zero need to be operationalised at meso- and micro levels so that individual firms, and the ecosystems they operate in, make the required changes to reduce carbon. However, such change is difficult to achieve because of the scale of activities involved. We draw on the manufacturing case study of C Brandauer & Co Ltd to reveal how they successfully pursued Net Zero and then went on to embed change in their supply chain. We also highlight the key role of a transformational leader to sustain purpose-driven change, a leader brave enough to share core knowledge with local competitors. The authors introduce the term ‘sectoral transformation’ to capture multi-level change within the geographical area of the West Midlands. The chapter finishes with policy implications so that more SMEs can follow this agenda for change, and so that Net Zero becomes a much-needed reality, not just a policy ambition.

The intention of the empirics is to contribute to the general understanding of investor responses to market price shocks. The authors review assumptions about investor behavior in response to price shocks and investigate alternative rebalancing heuristics.

The authors use market data over 40 years to define market shocks. Portfolio rebalancing implements constrained Markowitz mean-variance (MV) heuristics.

Momentum rebalancing in portfolio management outperforms contrarian rebalancing in the study interval. Sensitivity analysis by decade, sector constraints and proportion of security holdings bought or sold continue to support momentum rebalancing.

The results are consistent with under-responding to price shocks at consensus levels in financial markets. The theoretical background provides a basis for experimental lab studies of shocks of different magnitudes under conditions in which participants have information on the levels of other participants and a condition in which they can only observe their previous estimates.

Managing portfolios in the face of price disturbances of different magnitudes is informed by empirical studies and their implications for investor behavior.

This is the first study the authors can locate that uses market data with alternative rebalancing heuristics to estimate price returns from the respective heuristics over a time interval of 40 years. The authors support the results with sensitivity estimates and consider implications for the underlying agent heuristics in light of background studies.

Air pollution poses a significant global threat to both human health and environmental stability, acknowledged by the World Health Organization as a leading cause of non-communicable diseases (NCDs) and a notable contributor to climate change. This chapter offers a comprehensive review of the impacts of air pollution on health, highlighting the complex interactions with genetic predispositions and epigenetic mechanisms. The consequences of air pollution to health are extensive, spanning respiratory diseases, cardiovascular disorders, adverse pregnancy outcomes, neurodevelopmental disorders, and heightened mortality rates. Genetic factors play a pivotal role in shaping individual responses to air pollution, influencing susceptibility to respiratory illnesses and the severity of symptoms. Additionally, epigenetic changes triggered by exposure to pollutants have been linked to respiratory health issues, cancer development and progression, and even transgenerational effects spanning multiple generations. As countries, including the UK, pursue ambitious targets for reducing emissions, ongoing research into the complex interplay of air pollution, genetics, and epigenetics is essential. By unravelling the underlying mechanisms and advancing preventive and therapeutic strategies, we can protect public health and promote sustainable environmental practices in the face of this pervasive global challenge.