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In A Conceptual Framework for Auditing (Pratt & Van Peursem, 1993) it was argued that audit risk, materiality and judgement are fundamental auditing concepts which should form a part of any conceptual framework. However, it was identified that the New Zealand Society of Accountants treats these issues as guidelines only; they are not treated as fundamental issues. This paper compares the different positions in respect of audit risk, materiality and judgement that have been adopted by the various professional bodies responsible for auditing standards in English speaking Pacific Rim countries and the United Kingdom. Countries included in the study are: New Zealand, Australia, United States of America, Canada, United Kingdom, Singapore, Hong Kong and Malaysia. It is concluded that the tendency in all the standards has been to under‐emphasise these three conceptual issues, despite auditing standards and guideline frameworks that profess interest in broad theoretical issues. As a result, the auditing standards have tended to focus upon procedural ‘how to’ questions rather than more complex questions of ‘why’, or ‘how much’. It is recommended mat the auditing standard setters in all the countries included in this analysis should consider the adoption of a conceptual framework of auditing to better inform the process of standard setting, and to assist the achievement of internal consistency within the standards and guidelines.

Describes the Auckland, New Zealand, sharemarket of the early 1880s which possessed many features in common with the same sharemarket 100 years later. Creative accounting practices and questionable auditing judgements were some of these shared features. The Auckland sharemarket was dominated by an elite group of businessmen who controlled most of the leading companies. When the market collapsed in 1886 many of these companies experienced grave financial difficulties. Focuses on the accounting and auditing contribution to these difficulties.

This chapter suggests that self-employment or entrepreneurship can constitute an alternative to employment for neurodivergent people. While this is a suitable and successful option for many, we explore the experience of one entrepreneur who was, and remains, very reluctant in his entrepreneurial endeavors. We use Michael's firsthand autobiographical accounts to showcase his struggle before and during entrepreneurship and its impact on his physical and mental health. We conclude with some reflections on his experience and highlight what the literature on neurodivergent entrepreneurs can learn from it.

This study aims to describe the role of design thinking in achievement of transformative sustainability learning outcomes among undergraduate art and design students to support future curricular design efforts and thereby train sustainability minded future designers.

Baseline and culminating sustainability concept mapping assessments and reflective surveys were administered to 70 students enrolled in a general ecology and design-centric Ecology for Architects course. Correlation and regression analyses compared samples and case studies, further elucidated patterns of variation relating to the complexity and breadth of students’ sustainability knowledge and transformative potential.

Students in the design-centric course performed better on transformative sustainability indicator metrics than those enrolled in the General Ecology course, driven by improvement in design applications. Complexity of sustainability knowledge improved more among the general ecology students but was accompanied by declines in transformative indicators. Increasing foundational sustainability knowledge is unlikely, on its own, to support transformative learning. Survey responses indicated students were, however, motivated to apply what they learned to their design work, with the most significant improvement in transformative indicators seen in students enrolled in the design-centric course.

This study focuses on a population of students often marginalized in STEM education and provides a unique perspective on the value of design-centric general education courses in a population of students accustomed to design thinking pedagogies.

This paper explores four works of contemporary fiction to illuminate formal and informal regulation of sex. The paper’s co-authors frame analysis with the story of their creation of a transdisciplinary course, entitled “Regulating Sex: Historical and Cultural Encounters,” in which students mined literature for social critique, became immersed in the study of law and its limits, and developed increased sensitivity to power, its uses, and abuses. The paper demonstrates the value theoretically and pedagogically of third-wave feminisms, wild zones, and contact zones as analytic constructs and contends that including sex and sexualities in conversations transforms personal experience, education, society, and culture, including law.

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

I argue that while group and organizational identity research is gaining in popularity, there has not been sufficient attention paid to explicating what identity refers to at the level of the collective. The goal of this chapter is to ‘disentangle’ various issues associated with the concept of collective identity. To meet this goal, I pose questions that scholars should consider when engaging in identity-related research. I begin by asking, “Is it identity?” Here, I address the characteristics that are central to identity, and that differentiate it from similar constructs (e.g. culture). I then ask, “Is it collective identity?” Here, I address issues of levels of analysis, identity locus and origin, as well as how identity comes to be shared in the collective via socialization and media. I conclude by discussing how identity research can be enhanced by more carefully considering these fundamental questions, and suggest some terms that scholars can employ to make their identity-related assumptions and arguments clearer and more precise.

Michael S. Ridout, Managing Director of Uxbridge‐based Auto Diesels Braby Limited, has been appointed a Director of Braby Leslie Limited, the parent company of Auto Diesels. Braby Leslie Limited are a publicly quoted company and have ten principal operating companies—including Auto Diesels—throughout the UK in the Mechanical and Civil Engineering Fields.

Since the first Volume of this Bibliography there has been an explosion of literature in all the main areas of business. The researcher and librarian have to be able to uncover specific articles devoted to certain topics. This Bibliography is designed to help. Volume III, in addition to the annotated list of articles as the two previous volumes, contains further features to help the reader. Each entry within has been indexed according to the Fifth Edition of the SCIMP/SCAMP Thesaurus and thus provides a full subject index to facilitate rapid information retrieval. Each article has its own unique number and this is used in both the subject and author index. The first Volume of the Bibliography covered seven journals published by MCB University Press. This Volume now indexes 25 journals, indicating the greater depth, coverage and expansion of the subject areas concerned.