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Central to the Sarbanes–Oxley Act was a requirement that every company have an audit of its internal control over financial reporting. However, there were concerns that this requirement was overly burdensome, from a financial perspective, for small businesses. This concern promoted several delays in enforcing the law for small companies and ultimately caused congress to permanently exempt small businesses. Yet, there are some small companies that voluntarily elect to comply with the law. The purpose of this paper is to explore why these companies elect to incur these costly audits.

Using a sample of 5,834 non-accelerator US firms, this paper uses a robust logistic regression model to examine why some firms comply voluntary with SOX Section 404(b).

This study shows that small companies getting audits of internal controls may be doing so to restore investor confidence after reporting failures, to appear credible prior to raising funds, as a response to organizational changes, or in anticipation of being required to comply.

This study provides regulators with an improved understanding of when it is necessary to implement mandatory rather than voluntary guidance.

This study is the first to document why a client would voluntarily comply with SOX Section 404 (b).

The accounting academy is facing two critical challenges: an increasing disconnect between academia and practice and a growing shortage of faculty. Recently, the Pathways Commission proposed that accounting programs more fully embrace professionally oriented faculty. This proposal is attractive because it would increase faculty numbers and bring a stronger practice orientation to the academy. Although there may be benefits associated with this proposal, there may also be significant unintended consequences. In this paper, we use two analogs from the NFL to highlight the risks in relying on practice-oriented faculty to solve our problems. We offer a series of reflection questions to promote further conversations on the Pathways Commission’s proposal.

In the past decade several high-profile public figures have equated patriotic duty with paying taxes. We examine how patriotism influences taxpayer attitudes toward taxation. Using taxpayer subjects who participated in a Volunteer Income Tax Assistance program, we find that patriotic individuals are significantly more positive about paying taxes to support their country and are more likely to believe in the progressivity of the tax system than nonpatriotic individuals. We find no evidence that patriotic taxpayers find paying more tax overall to be patriotic. However we find strong evidence that patriotic taxpayers perceive tax evasion (tax cheating) to be unpatriotic.

Fuelled by the latest scandals at Siemens, VW or Walmart, there is a lively debate on the role of compliance and ethics programmes. Unlike large corporations, small and medium-sized enterprises (SMEs) arguably tend to underestimate their significance and lag behind. Hence, the purpose of this paper is to shed light on the process of introducing compliance codes and its effects on employee acceptance and performance.

In line with the qualitative methodology, the authors conducted 12 in-depth interviews with German SME employees which the authors evaluated with the qualitative content analysis.

As for the major contribution, results indicate the emergence of a lack of understanding, anger, anxiety and operational performance losses – both at the individual and the corporate level – especially when employees feel uninvolved in the initial introduction stadium.

Practicing managers may benefit from the recommendation to facilitate staff involvement at earlier stages. As for theory advancement, the authors draw on Kotter’s (2007) long surviving “Eight Steps Change Management Model” and find significant support for shifting the spotlight of attention towards the first four phases. The authors discuss the original value of the research, admit limitations and illuminate some promising future research trajectories.

In the 1950s, Einstein predicted that if humankind is to survive, we will need a substantially new manner of thinking. He believed that our task in life must be to widen our circle of compassion to embrace all living creatures and the whole of nature in its infinite beauty. The combined disciplines of mindfulness, ecopsychology, and sustainability education offer humanity a chance to develop this new way of thinking and being in the world. In this chapter, I describe my experience of teaching and designing curriculum that integrates contemplative practices with sustainability education in the space of higher education. The course I will be discussing, where nature-based mindfulness activities are offered, is called “MindBody Wellness.” As a part of the course, it is hoped that students will cultivate an expanded vision of the self—one known as the “ecological self”—a term coined in the 1980s. The ecological self is perceived to be a wide, expansive, or field-like sense of self, which ultimately includes all life forms, ecosystems, and the Earth. Preliminary research in the field indicates that cultivating loving-kindness and practicing mindfulness leads to a greater level of nature connectedness and need to care for and protect the natural world. However, my colleagues and I did not find this to be the case and needed to explicitly give students instructions to care for the environment.

The group has continued to meet regularly since the publication of the last bulletin and has welcomed a number of new members and visitors from both home and overseas. Many members who joined at the beginning or very early on in the Group's history still attend regularly, but several long‐standing members have also left, or ceased active participation, in the period under review. Towards the end of 1972 Mr Wells relinquished the chairmanship of the Group, due to pressure of work, and his place was taken by Mr Mills. Another departure, and one that robbed the Group of one of its most active and forceful members, was that of Jason Farradane. He left the country in 1974, and the Group presented him with a book as a memento of many enjoyable and provocative discussions stimulated by his presence at the meetings which he unfailingly attended. It was with great pleasure that he was welcomed back to a meeting while he was visiting this country in January 1976.

The paper posits that the enforced work from home (WFH) arrangement due to Covid-19 provides a unique setting for the study of trust in changing contexts. The purpose of this study, therefore, is to examine to what extent Covid-19 WFH changed trust relationships among remote employees, their managers and organisations and how this has taken place.

The study used semi-structured interviews with employees and managers from different organisations across different sectors. Interviews were supported with image prompts as suggested by the storyboarding method, and took place between November 2020 and February 2021. Thematic analysis was used to analyse the data.

The findings identified factors that contribute to trust disruption and factors that led to trust preservation within the changing workspace landscape enforced by WFH environment. Employees reported trust in their organisations, feeling as though their organisations proven resilient at the time of the crisis caused by the pandemic. Interestingly, managers reported trust in employees to remain productive but also anxieties due to the possible presence of others in the household.

The study identified factors that affect intra-organisational trust that have not been previously recognised, exposing tensions and challenges that may disrupt trust relations between managers and employees whilst also identifying evidence of trust preservation in the Covid-19 WFH context. The study has implications for workplace learning within the remote, WFH context, which are discussed.