Search results

This study examines the moderating role of female directors on the relationship between the firms’ characteristics and tax avoidance in an emerging economy.

This study employs the second-generation unit root test and the generalised method of moments (GMM) techniques. The Kao residual cointegration test corroborates a long-run cointegration among variables.

Female directors demonstrate mixed and unusual findings. No significant impact of female directors on tax avoidance is found. In addition, the presence of female directors does not show any negative or significant moderating impacts on the relationship between leverage, firm age, board size and tax avoidance. However, having more female directors can negatively and significantly moderate the relationship between more profitable firms, larger firms and tax avoidance. These findings show that the board of directors could use the presence of female directors to maximise their opportunistic behaviour, such as to avoid tax.

Research limitations – The study is limited by considering only 62 listed firms. The scope could be extended to include non-listed firms.

Research implications – There is increasing pressure for female directors on boards from diverse stakeholders, such as the European Commission, national governments, politicians, employer lobby groups, shareholders, and Fortune and Financial Times Stock Exchange (FTSE) rankings. This study provides input to decision-makers putting gender quota laws into practice. Our findings can help policy-makers adopt regulatory reforms to control tax avoidance practices and enhance organisational legitimacy. Policymakers can change their policy to include female directors up to the threshold suggested by the critical mass theory.

This is the first attempt in Bangladesh to explore the role of female directors in the relationship between the firms' characteristics and tax avoidance. The current study has significant ramifications for bringing gender diversity into practice as a component of good corporate governance.

This paper explores current teaching and learning practices, benefits and challenges in the implementation of Internationalization at Home (IaH) in higher education.

The study follows a systematic review (SR) protocol in accordance with the PRISMA Statement, covering published research from 2018 to 2022. Through this process, we identified 58 peer-reviewed manuscripts meeting our inclusion criteria. We examined disciplines, locations of IaH, objectives pursued, modality of the IaH implementation, activities and resources used. Benefits and challenges were also analysed.

The SR reveals a growing adoption of IaH, employing various technologies and interdisciplinary methods to foster cross-cultural competence. It emphasizes diverse teaching activities and resources, aligning with digitalization trends. While IaH brings benefits like improved intercultural sensitivity, collaboration and skills development, it also faces challenges in language, technical, personal, pedagogical and organizational aspects, highlighting its complexity.

Our search focused on research from 2018 to 2022, potentially missing earlier trends, and excluded grey literature due to quality concerns. The SR emphasizes online collaborative efforts in IaH, signalling a shift to digital internationalization. Institutions should invest in supporting such practices aided by strategic university alliances. A critical approach to “Global-North” collaborations is urged, promoting geographically inclusive IaH initiatives.

This study responds to the call for critical analysis on concrete examples of IaH. Through a systematic review, it explores recent teaching and learning practices, with a particular focus on the latest technological advancements. The study specifies learning objectives and identifies relevant tools for implementing IaH initiatives.

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

This study outlines directions for future accounting research on fraud.

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.

This paper aims to focus on concerns unique to international medical graduates (IMGs) and doctors from global majority groups pursuing a career in psychiatry in the UK. It specifically addresses challenges affecting the differential attainment of IMGs in passing the Clinical Assessment of Skills and Competencies (CASC) examination – the final assessment for attaining Membership of the Royal College of Psychiatrists, affording entry to specialty training programmes.

Reflections are provided on learning from a CASC examination preparatory course specifically developed for IMGs in psychiatry, particularly those from global majority groups. The rationale for the course is set out as well as some of the challenges in designing and developing the course.

By reflecting on the experience of developing the course, the intersection of medical education, differential attainment and cultural disparities in training is addressed, alongside the role of group practice in exam preparation and support tailored to the needs of IMGs from global majority groups.

The reflections provided illuminate possible means of innovation to support the progression of IMGs and doctors from global majority backgrounds in the CASC, as a high stakes examination in medical training, and to support action to improve overall outcomes for this community in the field of psychiatry.

This research investigates the moderating impact of independent directors on the relationship between tax avoidance and the key characteristics of the listed firms, namely profitability, company size and leverage in an emerging nation setting.

The generalised method of moments (GMM) technique, dynamic ordinary least squares and second-generation unit root test are used in this study. A long-term cointegration of the variables is supported by the Kao residual cointegration test.

The current study finds that a company’s profitability, firm size and independent directors have a considerable favourable impact on corporate tax avoidance. In addition, independent directors have a negative and significant moderating effect on the association between firm size, profitability and tax avoidance. This relationship implies that the presence of independent directors can lessen the tax avoidance practice of business firms.

Our findings highlight the importance of including independent directors to improve corporate governance, reduce tax avoidance and make better-informed investment decisions. It also highlights the role of policymakers and regulatory bodies in implementing laws, providing guidance and transparency and ensuring active shareholder engagement.

As far as the authors are aware, this is the first research conducted in Bangladesh to examine the influence of independent directors on a company’s likelihood of engaging in tax avoidance.

This study examines identity theft as a significant and growing issue in Australia, not only due to its financial impact but also because of the emotional, psychological, and physical harm it causes, making it a public health concern. This study aims to analyse the results of the 2019 Australian Institute of Criminology (AIC) survey to identify factors associated with an increased likelihood of identity theft victimisation.

This study involved a detailed analysis of the 2019 AIC survey, which had 9,968 respondents from a sample of 10,000. The research focused on whether respondents had ever been victimised by identity theft and analysed various characteristics, including demographics (gender, age, Indigenous status, education), income, computer usage, and preventive technology use, as potential indicators of future victimisation. Univariate analyses (chi-squared test and two-sample t-test) were used to assess individual associations, whereas a multivariate analysis (logistic regression) identified significant predictors of victimisation.

The univariate analyses indicated that all sub-variables were individually associated with identity theft victimisation. However, the multivariate analysis revealed that only identifying as Aboriginal and Torres Strait Islander, having an income between $18,201 and $37,000, and using multiple preventive technologies were significant predictors of victimisation. The unexpected finding that increased preventive technology use correlates with a higher risk of victimisation contradicts the survey’s suggestion that victims adopt more careful behaviour post-victimisation.

The research highlights the need for further investigation into the counterintuitive finding that greater use of preventive technologies may increase the risk of identity theft. Understanding this discrepancy could inform the development of more effective identity theft prevention strategies by the government and related agencies.

This study contributes to the existing literature by offering a nuanced understanding of the factors associated with identity theft victimisation in Australia that may be applicable globally. The unexpected findings regarding the use of preventive technologies provide a basis for further research and have the potential to influence future policymaking and identity theft prevention efforts.

Academic integrity is vital to the success and sustainability of the academic project and particularly critical in the training of ethical and informed health professionals. Yet studies have found that cheating in online exams was commonplace during the COVID-19 pandemic. With the increased use of online and blended learning post-COVID-19, an understanding of student cheating dynamics is essential for developing effective strategies to combat academic dishonesty in the rapidly changing educational landscape.

This study explored academic integrity and reasons for dishonesty from the perspective of health sciences students at a South African University of Technology (UOT) via the Fraud Diamond. To gain an in-depth understanding of the topic, a qualitative method was employed, and data were collected via focus group discussions with nine student class representatives. These data were analysed thematically using the Clarke and Braun approach.

Cheating during online assessment was common and innovative, with students manipulating others and exploiting friendships to facilitate dishonest practices. Student motivations for dishonesty included a lack of consequences and pressure due to a lack of time management, engagement and preparation.

This study underscores the need for institutions to adopt an adaptable, multi-faceted approach that addresses student cheating opportunity, motivation and normalisation of dishonest practices whilst strengthening academic integrity policies and enforcement thereof.

The findings contribute valuable insights into the ongoing academic integrity crisis in higher education in the South African context.

The purpose of this study was to determine whether cognitive factors mediate the relationship between parental knowledge/support and delinquency escalation.

Using data from early adolescent youth enrolled in the Gang Resistance Education and Training (GREAT) study, two analyses were performed. The first analysis cross-lagged parental knowledge and cognitive impulsivity as predictors of delinquency escalation and the second analysis cross-lagged parental support and moral neutralization as predictors of delinquency escalation.

In both analyses, the indirect effect of a change in parenting on delinquency escalation via a change in cognition attained significance, whereas the indirect effect of a change in cognition on delinquency escalation via a change in parenting did not. In neither case did the direct effect of parenting on delinquency achieve significance.

This study was limited, however, by exclusive reliance on self-report measures to assess all variables in this study and the use of explicit rather than implicit measures of cognitive impulsivity and moral neutralization.

The practical implications of these results are that they point to ways in which improved parenting can lead to crime deceleration; reduced cognitive impulsivity and moral neutralization can lead to crime deceleration.

These results imply that social variables like parental knowledge and support stimulate a change in cognition as part of the process by which delinquency escalates during early adolescence.

The unique contribution this study makes to the field is that it highlights the role antisocial cognition plays in mediating between social factors and delinquency as part of the crime acceleration process that often occurs in early adolescence.