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Technology-facilitated violence against women (TFVW) is readily becoming a key site of analysis for feminist criminologists. The scholarship in this area has identified online sexual harassment, contact-based harassment, image-based abuse, and gender-based cyberhate – among others – as key manifestations of TFVW. It has also unpacked the legal strategies available to women seeking formal justice outcomes. However, much of the existing empirical scholarship has been produced within countries like the United States, United Kingdom, and Australia, and there has been limited research on this phenomenon within South East Asia. As such, this chapter maps how technology is shaping Singaporean women's experiences of gendered, sexual, and domestic violence. To do so, it draws upon findings from a research project which examined TFVW in Singapore by utilizing semistructured interviews with frontline workers in the fields of domestic and sexual violence and LGBT services. Drawing from Dragiewicz et al.’s (2018) work on technology-facilitated coercive control (TFCC), I argue that victims-survivors of dating, domestic, and family violence need to be provided with support that is TFCC informed and technically guided. I also suggest that further research is needed to fully understand the prevalence and nature of TFVW in the Singaporean context.

Work-life flexibility policies (e.g., flextime, telework, part-time, right-to-disconnect, and leaves) are increasingly important to employers as productivity and well-being strategies. However, policies have not lived up to their potential. In this chapter, the authors argue for increased research attention to implementation and work-life intersectionality considerations influencing effectiveness. Drawing on a typology that conceptualizes flexibility policies as offering employees control across five dimensions of the work role boundary (temporal, spatial, size, permeability, and continuity), the authors develop a model identifying the multilevel moderators and mechanisms of boundary control shaping relationships between using flexibility and work and home performance. Next, the authors review this model with an intersectional lens. The authors direct scholars’ attention to growing workforce diversity and increased variation in flexibility policy experiences, particularly for individuals with higher work-life intersectionality, which is defined as having multiple intersecting identities (e.g., gender, caregiving, and race), that are stigmatized, and link to having less access to and/or benefits from societal resources to support managing the work-life interface in a social context. Such an intersectional focus would address the important need to shift work-life and flexibility research from variable to person-centered approaches. The authors identify six research considerations on work-life intersectionality in order to illuminate how traditionally assumed work-life relationships need to be revisited to address growing variation in: access, needs, and preferences for work-life flexibility; work and nonwork experiences; and benefits from using flexibility policies. The authors hope that this chapter will spur a conversation on how the work-life interface and flexibility policy processes and outcomes may increasingly differ for individuals with higher work-life intersectionality compared to those with lower work-life intersectionality in the context of organizational and social systems that may perpetuate growing work-life and job inequality.

The rapid advancement of technology poses many social challenges including the emerging issue of technology-facilitated abuse (TFA) and violence. In Australia, women from culturally and linguistically diverse (CALD) backgrounds are found to be more vulnerable to domestic violence (DV) and abuse, including TFA. This chapter presents a snapshot of CALD women's technology-facilitated domestic abuse (TFDA) experiences in Melbourne through the eyes of a small group of DV practitioners. Findings show CALD women experience TFA similar to that of the mainstream, with tracking and monitoring through the use of smartphone and social media most common. Their migration and financial status, and language and digital literacy can increase their vulnerability to TFDA, making their experience more complicated. Appropriate digital services and resources together with face-to-face support services can be a way forward. Further research should focus on better understanding CALD women's perceptions of and responses to TFDA and explore ways to improve engagement with and use of community media channels/platforms.

Doxing refers to the intentional public release by a third party of personal data without consent, often with the intent to humiliate, intimidate, harass, or punish the individual concerned. Intuitively, it is tempting to condemn doxing as a crude form of cyber violence that weaponizes personal data. When it is used as a strategy of resistance by the powerless to hold the powerful accountable, however, a more nuanced understanding is called for. This chapter focuses on the doxing phenomenon in Hong Kong, where doxing incidents against police officers and their family members have skyrocketed since 2019 (a 75-fold increase over 2018). It contends that doxing for political purposes is closely related to digital vigilantism, signifying a loss of confidence in the ruling authority and a yearning for an alternative form of justice. The chapter therefore argues that public interest should be recognized as a legal defense in doxing cases when those discharging or entrusted with public duty are the targets. Equally, it is important to confine the categories of personal data disclosed to information necessary to reveal the alleged wrongdoer or wrongdoing. Only in this way can a fair balance be struck between privacy, freedom of expression, and public interest.

Technology increasingly features in intimate relationships and is used by domestic violence perpetrators to enact harm. In this chapter, we propose a theoretical and practical framework for technology-facilitated harms in heterosexual relationships which we characterize as digital coercive control. Here, we include behaviors which can be classified as abuse and stalking and also individualized tactics which are less easy to categorize, but evoke fear and restrict the freedoms of a particular woman. Drawing on their knowledge of a victim/survivor's experiences and, in the context of patterns and dynamics of abuse, digital coercive control strategies are personalized by perpetrators and extend and exacerbate “real-world” violence.

Digital coercive control is unique because of its spacelessness and the ease, speed, and identity-shielding which technology affords. Victim/survivors describe how perpetrator use of technology creates a sense of omnipresence and omnipotence which can deter women from exiting violent relationships and weakens the (already tenuous) notion that abuse can be “escaped.” We contend that the ways that digital coercive control shifts temporal and geographic boundaries warrant attention. However, spatiality more broadly cannot be overlooked. The place and shape in which victim/survivors and perpetrators reside will shape both experiences of and response to violence. In this chapter, we explore these ideas, reporting on findings from a study on digital coercive control in regional, rural, and remote Australia. We adopt a feminist research methodology in regard to our ethos, research processes, analysis, and the outputs and outcomes of our project. Women's voices are foreground in this approach and the emphasis is on how research can be used to inform, guide, and develop responses to domestic violence.

In recent years, there has been significant interest in adopting XR (extended reality) technologies such as VR (virtual reality) and AR (augmented reality), particularly in retail. However, extending activities through reality-mediation is still mostly believed to offer an inferior experience due to their shortcomings in usability, wearability, graphical fidelity, etc. This study aims to address the research gap by experimentally examining the acceptance of metaverse shopping.

This study conducts a 2 (VR: with vs. without) × 2 (AR: with vs. without) between-subjects laboratory experiment involving 157 participants in simulated daily shopping environments. This study builds a physical brick-and-mortar store at the campus and stocked it with approximately 600 products with accompanying product information and pricing. The XR devices and a 3D laser scanner were used in constructing the three XR shopping conditions.

Results indicate that XR can offer an experience comparable to, or even surpassing, traditional shopping in terms of its instrumental and hedonic aspects, regardless of a slightly reduced perception of usability. AR negatively affected perceived ease of use, while VR significantly increased perceived enjoyment. It is surprising that the lower perceived ease of use appeared to be disconnected from the attitude toward metaverse shopping.

This study provides important experimental evidence on the acceptance of XR shopping, and the finding that low perceived ease of use may not always be detrimental adds to the theory of technology adoption as a whole. Additionally, it provides an important reference point for future randomized controlled studies exploring the effects of technology on adoption.

Previous research has provided limited evidence on whether and how demographic factors associate with sensory processing patterns (SPP) in adults. This paper aims to examine relationships between SPPs and sociodemographic factors of age, sex, education and ethnicity in healthy adults.

A cross-sectional study design was used. A total of 71 adult participants was recruited from the community, using convenience sampling. Each participant completed the Adolescent/Adult Sensory Profile (AASP) and the Depression Anxiety Stress Scales – short version (DASS-21). Demographic information on age, sex, education and ethnicity was collected. Results were analysed using descriptive statistics and multivariate analyses of covariance (MANCOVA).

SPPs, as measured by the AASP, were significantly correlated to demographic factors of age and education after controlling for emotional distress using the DASS-21. A statistically significant multivariate effect was found across the four dependent variables (low registration, seeking, sensitivity and avoiding) for the age category, F = 6.922, p = 0.009, ηp2 = 0.145, in the presence of a covariate DASS. The education category showed significance only in the seeking domain (p = 0.008, ηp2 = 0.10) after controlling for DASS. There was no significant correlation between SPPs and gender or ethnicity. Results also indicated that mean scores of participants in this study were “similar to most people” as standardised in the AASP.

This was a cross-sectional study with limitations including that the study used a relatively small sample and was based on self-reported healthy participants.

SPPs may correlate with healthy adults’ age and to a lesser extent education. This suggests that it might be helpful to consider such demographic factors when interpreting SPPs in clinical populations, although further research in larger samples is needed to reach firmer conclusions about possible implications of demographic variables.

The findings in this paper add to the growing evidence that suggest that SPPs vary with sociodemographic factors.

In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments in scholarly research, standard setting and practice over the past 20+ years to outline the future challenges for research into accounting for intangibles.

We conducted a literature review to identify past developments and link the findings to current accounting standard-setting developments to inform our view of the future.

Current intangibles accounting practices are conservative and unlikely to change. Accounting standard setters are more interested in how companies report and disclose the value of intangibles rather than changing how they are determined. Standard setters are also interested in accounting for new forms of digital assets and reporting economic, social, governance and sustainability issues and how these link to financial outcomes. The IFRS has released complementary sustainability accounting standards for disclosing value creation in response to the latter. Therefore, the topic of intangibles stretches beyond merely how intangibles create value but how they are also part of a firm’s overall risk and value creation profile.

There is much room academically, practically, and from a social perspective to influence the future of accounting for intangibles. Accounting standard setters and alternative standards, such as the Global Reporting Initiative (GRI) and European Union non-financial and sustainability reporting directives, are competing complementary initiatives.

Our results reveal a window of opportunity for accounting scholars to research and influence how intangibles and other non-financial and sustainability accounting will progress based on current developments.

This paper aims to examine the effect of financial restatement on changing the auditor in the following years.

The study uses data of 105 companies (735 company-years) listed on the Tehran Stock Exchange collected during the period 2008-2014. Logistic regression is used to test the hypotheses.

The results of hypotheses present that restatement does not cause auditor changes and that as the severity of a restatement increases, the auditor change in the following year of restatement also does not increase. Restating companies having strong governance do not go for auditor changes as compared with other companies. In addition, in companies that are restating, non-big auditor changes are not more likely than a big auditor. Also, in companies restating simultaneous with a CEO turnover, there is no possibility of auditor change. Furthermore, multinomial logistic regression showed that the adjustments resulting from the correction of errors and changes in procedures and the amount of adjustments do not cause auditor change in the following year. So, the results have shown that the restatement is not an important factor in changing auditor the next year.

The current study analyses the impact of financial restatement on auditor changes in a deep manner in a developing country like Iran.

This paper aims to examine the factors affecting the implementation of corporate social responsibility (CSR) sustainably in mobile operators in the kingdom of Bahrain.

The research relies on the existing literature as a secondary data source. The primary data was collected through questionnaires distributed to three leading mobile operators in the Kingdom of Bahrain. The research's population numbered 1,689, and the sample size was 313; the simple random sampling method was used for data collection with a response rate of 87.2% out of a total sample size of 273 respondents. In addition, the responses were analyzed using statistical package for the social sciences (SPSS) software version 24.0; specifically, Spearman's rank correlation was used to test the hypotheses. The research design was quantitative, so a nonparametric procedure was applied to test the hypotheses.

The research produced positive relationships between the independent variables (economic, legal, ethical, philanthropic and environmental responsibilities) and the dependent variable: CSR implementation by Bahrain mobile operators; therefore, the five proposed hypotheses were accepted; furthermore, the highest positive correlation coefficient was 0.735 for environmental responsibility, and the lowest correlation coefficient was 0.533 for economic responsibility.

The research produced positive relationships between the independent variables (economic responsibility, legal responsibility, ethical responsibility, philanthropic responsibility and environmental responsibility) and the dependent variable: CSR implementation by Bahrain mobile operators; therefore, the five proposed hypotheses were accepted; furthermore, the highest positive correlation coefficient was 0.735 for environmental responsibility, and the lowest correlation coefficient was 0.533 for economic responsibility.

The outcomes of the research mainly suggest that mobile operators assign employees who have been working with the company for more than 7 years to implement CSR; due to their engagement to implement CSR as a sustainable practice more than others with less than 3 years or 3-6 years in Bahrain mobile operators. Besides, the research provides a starting point by which other researchers could investigate CSR in other sectors in the Kingdom of Bahrain.

The research provided a framework for Bahrain mobile operators to assist them in enhancing the implementation of CSR in a sustainable manner, which are economic, legal, ethical, philanthropic and environmental responsibilities.