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Demographic characteristics such as race and ethnicity have long been shown to affect individuals' decision-making and can be associated with various behavioral outcomes. In this paper, we examine the association between the ethnicity of a chief financial officer (CFO) and financial reporting conservatism in a large sample of US public firms. We find that firms headed by CFOs of nonwhite ethnicities exhibit less conservative financial reporting than firms headed by white CFOs; however, this effect is attenuated for firms facing greater external scrutiny. Moreover, nonwhite CFOs in our sample recognize a higher level of discretionary accruals than white CFOs. Our study contributes to the literature on financial reporting and answers the call for more studies on top manager ethnicity effects. More importantly, our findings hold implications for both regulators and investors, given the prevalence and significance of diversity initiatives in today's globalized business environment.

Dark tourism, a phenomenon encompassing visits to sites associated with death, suffering, and historical atrocities, has gained increasing scholarly attention in recent years. This chapter explores the concept's historical roots, motivations for engagement, and its transformative impact on heritage sites, culminating in a case study of the Malcha Mahal Haunted Heritage Walks in Delhi. Despite being abandoned for centuries, this historic site gained prominence with the occupation by the self-proclaimed royal family of Oudh in the 1980s. The introduction of the Haunted Heritage Walk by Delhi Tourism aimed to harness the dark tourism potential of this previously neglected monument. However, initial challenges such as deteriorating conditions and safety concerns necessitated collaborative efforts with government departments for conservation and site preparation. Interviews with visitors revealed diverse motivations for attendance, ranging from thrill-seeking to appreciation of the monument's historical significance. Since the walk's inception, conservation efforts have commenced, accompanied by landscaping initiatives and amenities for visitors. While the future conservation and tranquility of Malcha Mahal remain uncertain amid increasing tourist interest, its transformation into an alternative destination within Delhi underscores the potential of dark tourism to revitalize neglected heritage sites. Sustainable tourism planning is essential to preserve the monument's unique features and manage tourism while maintaining its integrity for future generations.

Due to dynamic work contexts, mid-level managers struggle to advance their careers in contemporary organisations. Literature has consistently showcased that leadership style and gender significantly impact subordinates’ career and work-related outcomes. This study investigates the relationship between authentic leadership, gender, perceived career barriers and occupational well-being.

Using self-report questionnaires, we collected data from 198 mid-level managers employed in the information technology (IT) sector in Delhi-NCR. We tested two mediation models simultaneously, investigating the mediation of perceived career barriers on occupational well-being. Authentic leadership and gender were the predictors of the first and second models, respectively.

Authentic leadership was positively associated with occupational well-being but negatively with perceived career barriers. Perceived career barriers partially mediated the link between authentic leadership and occupational well-being. Gender had a significant impact on perceived career barriers. Finally, perceived career barriers fully mediated the association between gender and occupational well-being.

The study showed that perceived career barriers were predicted by authentic leadership perception. In the face of career-related obstacles, managers with authentic leaders tend to have better well-being at the workplace. Further, perceived career barriers are essential in the relationship between gender and occupational well-being. However, the context of India’s IT sector is unique; therefore, caution must be practised when generalising.

Organisations must promote authentic leadership at the upper echelons. Such a leadership style helps reduce the hurdles for managers and improves their well-being. Furthermore, addressing gender-specific career barriers, such as lack of cultural fit, is the key to enhancing female managers’ well-being.

We turned towards positive psychology and utilised the construct of authentic leadership to address the issues of career barriers and diversity in IT organisations.

This study aims to critically assesses how Spanish PhD holders working outside academia perceive and value their past PhD training experiences within academic PhD programs, addressing the growing need for skills applicable in various sectors.

Using a retrospective interpretative design, the authors collected qualitative data from 35 PhD holders who have transitioned to non-academic careers. Through multimodal interviews, the authors gathered in-depth perceptions to understand the strengths and weaknesses of existing PhD training in relation to non-academic employability.

The findings highlight a significant disconnect between academic-oriented training and the practical demands of non-academic jobs, particularly in non-research roles. While PhD training was valued in research-related non-academic positions, especially in STEM fields, it was considered insufficient for those in managerial or other non-research roles unless the training included specific industry-related projects. Participants suggested a cultural shift in PhD programs towards a more balanced academic and non-academic focus, integrating societal concerns and broader competencies like effective communication and managerial skills. These changes are seen as crucial for better-preparing PhD candidates for diverse professional environments, emphasising the need for PhD programs to evolve continually in response to the changing dynamics of the labour market and societal needs.

This study contributes to the ongoing discussion about the need for PhD programs to evolve by offering a unique perspective from within the Spanish context. It underscores the necessity for educational reforms incorporating comprehensive skill training, aligning more closely with the career opportunities available to PhD graduates.

The purpose of this study is twofold: (1) to diagnose and analyze the current state of child sexual violence in the Metaverse through thematic analysis, identifying patterns and empirically diagnosing issues and (2) to enhance cybercrime investigation capabilities and public safety training in Metaverse investigations in the future.

By using thematic analysis, the study examines online child sexual violence victimization cases in the Metaverse, collecting data through keyword searches in newspapers and court records.

This study provides detailed policy recommendations for building trust between the government and citizens involved in the digital age.

The research endeavors harbor a dual focus: first, to meticulously dissect and comprehend the prevalent landscape of child sexual violence within the intricate realms of the Metaverse. Through rigorous thematic analysis, the authors endeavor to unearth underlying patterns, diagnose empirical realities and illuminate the pressing issues at hand. Second, the authors aspire to fortify the arsenal of cybercrime investigation techniques, bolstering the capacity for future Metaverse inquiries. Using thematic analysis, the study meticulously scrutinizes a dozen cases of online child sexual violence, meticulously gathering data from diverse sources such as newspapers and court records. The implications of the research extend far beyond academia, offering concrete policy recommendations to safeguard vulnerable denizens of the Metaverse.

This paper investigates the intersectionality of entrepreneurial masculinity within the context of venture accelerators. As such, it aims to shed light on how intersecting factors influence the construction and expression of masculinity among male entrepreneurs in venture accelerators.

This research is based on an in-depth analysis of four distinct accelerator cohort groups, employing a semi-structured interview approach. Interviewees were conducted with four accelerator managers and 52 male accelerator participants across four distinct accelerator cohort groups. Such a methodological choice is deemed instrumental in unravelling the nuanced dynamics within accelerator environments and their implications on hegemonic masculinity.

This study elucidates the nuanced ways in which men navigate the venture accelerator landscape. The findings revealed that the accelerator environment facilitated the reinforcement of traditional masculine behaviours. Whilst diversity was ostensibly valued, its acceptance decreased if it posed a challenge to male dominance or stereotypical masculine traits. Indeed, there was marginalisation of nontraditional expressions of masculinity, leading to a sense of “othering”.

By integrating intersectionality theory into the examination of masculine dynamics within venture accelerator contexts, this study expands current understanding of venture accelerator environments and their effects on both traditional and nontraditional forms of hegemonic masculinity. In particular, we highlight the impact of non-intersectional institutional norms on male entrepreneurs who deviate from traditional stereotypes. As such, we advance the understanding of venture accelerators by examining how they perpetuate and reinforce traditional masculine norms, even in environments that strive for diversity.