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This opening chapter outlines the background and focus of this book and conceptualises our key terms, such as ‘international development’ and ‘crises’. This chapter explains that by examining the relationship between education and international sustainable development in the context of crises, this book aims to provide a more comprehensive understanding of the role that education can play in international development and how international developments can shape education. The structure of this book is outlined as well at the end of the chapter.

This paper aims to examine the effects of the 2014 European regulatory reform on auditors’ activity, the audit outcome and the audit market, with a focus on the Spanish market.

The research is based on in-depth, semistructured interviews with partners of the main audit firms operating in the Spanish market. This qualitative approach provides a precise identification of the cause-effect relationships of the new measures introduced by the European audit regulation.

The findings indicate that, based on auditors’ opinions, the costs of the main regulatory changes outweigh the benefits. The European Union (EU) Audit Regulation imposes more demanding provisions, such as an extended auditor’s report, mandatory audit firm rotation, more banned nonaudit services and stricter quality controls, resulting in substantial side effects on audit activity and the audit market. This could undermine the objective of enhancing the quality of audit services.

To the best of the authors’ knowledge, this is the first study to analyze the effect of the 2014 EU regulatory reform on audit activity, audit market and audit outcome based on auditors’ perceptions. The findings may be of interest to academics, professionals and regulators alike, as they offer valuable insights for assessing the effectiveness of the new audit provisions. Additionally, the qualitative methodology used facilitates a causal analysis of the key elements introduced by the regulations, potentially paving the way for future research avenues.

The purpose of this study is to explore the relationship between gender inequality and energy poverty in Southeast Asian countries from 2000 to 2020. The study aims to assess the long-term impact of gender inequality on energy poverty by considering factors such as per capita gross domestic production (GDP), population growth and gross capital formation. By analyzing these variables, the research seeks to shed light on the disproportionate burden women face in energy-poor regions and to provide insights into how addressing energy poverty can promote gender equality and sustainable development in the region.

This study uses a dynamic generalized method of moments (GMM) model to analyze the long-term cointegration between gender inequality and energy poverty in Southeast Asian countries. The data, sourced from World Data Indicators, spans from 2000 to 2020, including variables such as GDP, population growth and gross capital formation. Proxy measures for energy poverty and gender inequality were developed using access to electricity, clean cooking technologies and female employment statistics. Stationarity tests and cointegration analyses were conducted to ensure the validity of the results, confirming the relationships among the variables for the region studied.

The study finds a significant positive relationship between gender inequality and energy poverty in Southeast Asian countries. Higher levels of gender inequality are associated with increased energy poverty, with women disproportionately affected due to reliance on traditional cooking methods. The dynamic GMM model confirms this long-term cointegration, showing that economic growth initially increases energy poverty but reduces it as nations invest in sustainable energy. Population growth has a negative association with energy poverty, suggesting that development and infrastructure improvements mitigate its effects. These findings highlight the need for gender-sensitive energy policies in the region.

This study offers a novel contribution by empirically examining the long-term relationship between gender inequality and energy poverty in Southeast Asian countries, an underexplored area in existing literature. Using a dynamic GMM approach, it highlights the disproportionate burden women face due to energy poverty, particularly through traditional cooking methods. The research provides valuable insights into how addressing energy poverty can promote gender equality, offering practical policy recommendations for sustainable development. Its findings serve as a foundation for policymakers to craft gender-sensitive energy interventions that enhance both social equity and economic growth in developing regions.

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 investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.

The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.

By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.

The purpose of this study is to explore the perspectives of Generation Z college students regarding the job selection process, as well as the impact of digital technology on their career choices and job search endeavors.

Using the grounded theory methodology, the study used in-depth interviews with 15 participants to investigate the research inquiries.

The study identified six emerging themes related to the career aspirations of Generation Z students. The authors generated a job selection process model of Generation Z based on participants’ accounts of their recent job search experience. The model portrays the decision-making process performed by Generation Z job seekers while determining their career path.

To enhance comprehension of the job selection process among Generation Z individuals, future studies should incorporate a broader range of participants encompassing diverse cultural, social and economic backgrounds. Scholars have the potential to examine the relationships between Generation Z job seekers’ job selection, job performance and job satisfaction through a quantitative approach.

The six themes pertaining to optimal jobs for Generation Z can assist HR professionals in enhancing their understanding of the emerging pool of young and talented individuals. The utilization of the four-stage job selection process model may serve as a valuable tool for college career service professionals in the enhancement of tailored training programs.

This empirical study examines Generation Z job seekers’ attitudes toward their future profession, their perceptions of ideal occupations and the influence of technology on their search, preparation and selection processes for future careers.

The purpose of this study is to examine the association between audit committee expertise and asymmetric information in the US equity market.

The authors use measures of information asymmetry for 705 US firms (5,260 firm-year observations) over the period from 2007 to 2018, and use the theory of expertise (Ericsson and Smith, 1991) to examine the association between audit committee financial expertise and information asymmetry. The authors use multiple econometric approaches such as firm fixed-effect regression and two-stage ordinary least squares regression to control for possible endogeneity and reverse causality and find that the results remain the same.

The authors find that the existence of an audit committee with financial expertise is negatively and significantly associated with information asymmetry. The authors further provide empirical evidence through which audit committee financial expertise affects the firm’s informational environment. Additional analysis supports the argument that the audit committee’s financial expertise enhances the firm’s informational environment by increasing (decreasing) analyst following (dispersion).

One limitation to consider, like most studies on audit committees, is that the authors do not examine the actual role performed by the audit committee. The authors focus on the characteristics stipulated by the Sarbanes–Oxley Act 2002 and stock exchange rules regarding the financial expertise of audit committee members only.

This study is useful to policy makers, standard setters, investors, activists, managers, lenders and various stakeholders who rely on the financial statements of firms with an expert audit committee on board. The outcome of this study promotes recruiting audit committees with financial expertise due to the assumed benefits of this trait to the US firm.

The results of this study are not event-dependent and therefore have persistent effects, which is important to the evaluation of the usefulness of a regulation. This study promotes recruiting audit committees with financial expertise on boards because of the assumed benefits to the firm and investors.

This study is the first to document that financial expertise of audit committee characteristics is not only negatively related to the magnitude of information asymmetry but also driven by the financial expertise of audit committee members rather than chairs.