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The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.

The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across 59 jurisdictions. In phase two, the authors followed up with 68 semi-structured interviews with tax practitioners working in 11 different countries.

The findings recognise the importance of the firm as a significant “site of influence” for tax practitioners in shaping their risk appetite in their tax work. The firm eclipses other influences of risk such as professional body oversight, public interest and demographic markers such as gender and career stage. The authors show that firm is significant, irrespective of size of firm.

This work has practical implications as the findings highlight the importance of oversight of professional service firms by both the professional accountancy bodies and revenue authorities. The findings may have impact on the ethical training and guidance for trainee accountants in terms of an increased awareness on the employing firm as a site of influence for tax practitioners.

This research is important as it adds to the significant body of work on firm socialisation and highlights the important role that the firm holds in moderating (or exacerbating) the risk appetite of tax practitioners, which has significant implications in terms of pushing the boundaries of tax aggressive behaviours. The work aims to recognise the important role that tax practitioners can have in moderating aggressive tax practice, and, thus, reducing tax inequalities and shaping a better world of “Reduced Inequalities” (SDG10).

Before COVID-19, Kenya was among the countries in sub-Saharan Africa already dealing with high Gender-Based Violence (GBV) issues. Kenya had experienced prior convoluted emergencies and endemics, which had an inordinate impingement on women and girls that heightened their vulnerability to GBV. The Kenyan Ministry of Public Service and Gender reported that in 2020, there was an increase of 36% in GBV cases (Roy et al., 2021). COVID-19 had a devastating effect in rural communities, whereby women were most impacted. This study aims to understand the lessons learned from public leaders in implementing policies that could address GBV through better leadership approaches.

This is an exploratory-qualitative study in which six participants comprised of policymakers or government representatives that were interviewed in semi-structured interviews.

The qualitative narratives provided evidence that suggests a complex relationship between the COVID-19 lockdowns and movement restrictions policies and played a direct factor in the rise in GBV in vulnerable populations. The individual country policies and sectoral policies varied in how vulnerable women's needs were addressed, which led to diverse socioeconomic and health consequences.

This research delineates the impacts of the failure of Kenyan leaders to implement gender focused COVID-19 policies and guidelines that considered the physical, mental, violence and the economic impact such emergencies have on women and girls in rural communities.