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Attracting and retaining highly skilled information technology (IT) professionals has been a difficult task for IT managers since the early 1980s. With over 400,000 unfilled IT positions in the USA today, many IT professionals are moving from job to job looking for higher salaries and more satisfying working arrangements. Since men and women often perceive their professional and domestic roles and responsibilities differently, more flexible working arrangements, which permit them to accomplish these roles and responsibilities in a more satisfactory manner, can be an important motivation for accepting and remaining in a given IT position. The purpose of this study was to investigate the similarities and differences between men and women in the IT industry in terms of their motivations to telecommute, and to discuss the implications for managing IT professionals.

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

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.

Auditing textbooks include summary level coverage of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, but textbook coverage is too brief to support a strong understanding of auditor independence. Independence rules have the force of professional law for the independent auditor (PCAOB, 2015). Threats to firm independence can arise from events and circumstances such as investments in the client, loans from the client, past-due fees, contingent fees, deposits in the client, gifts and job offers. Student test results from a five-year rotation of alternative auditor independence lecture support materials demonstrate that using the actual AICPA Code of Professional Conduct reduces student performance. However, this drag on student performance was mostly offset by the positive impacts of simultaneous use of an independence decision tree developed for this chapter and tested as a teaching material for classrooms use.

Since 2005, wide-ranging concerns have been raised about misleading revenue recognition practices, especially during and after the 2008–2009 global financial crisis. There is a lack of research into the relationship between corporate governance (CG) mechanisms and premature revenue recognition (PRR). The paper aims to discuss these issues.

This paper uses a generalised least squares regression analysis of a sample of 854 FTSE 350 firm–year observations. Stubben (2010) discretionary revenue (DR) model is used to measure PRR as it is considered less biased, better specified and more likely to reduce measurement error than accrual models.

The results suggest that the size of audit committees plays an effective role in constraining PRR. Moreover, PRR is more likely to be curbed in the presence of small boards comprising a higher proportion of non-executive directors. Additional tests reveal that the relationship between board size and PRR is non-linear.

The findings address the concerns of corporate firms, capital providers, UK regulators and standard-setters regarding misleading revenue recognition practices and should be considered while setting new governance reform recommendations in response to changing economic conditions.

This is the first study that adopts the DR model of Stubben (2010) to capture PRR and examines its association with CG internal mechanisms. Moreover, the paper considers an important time period – from 2005 to 2013 – in which many significant developments took place.

From a recently published letter addressed to a well‐known firm of whisky manufacturers by Mr. JOHN LETHIBY, Assistant Secretary to the Local Government Board, it is plain that the Board decline to entertain the suggestion that the Government should take steps to compel manufacturers of whisky to apply correct descriptions to their products. The adoption of this attitude by the Board might have been anticipated, but the grounds upon which the Board appear to have taken it up are not in reality such as will afford an adequate defence of their position, as the negative evidence given before the Select Committee on Food Products Adulteration and yielded by the reports of Public Analysts is beside the mark. The introduction of a governmental control of the nature suggested is not only undesirable but impracticable. It is undesirable because such a control must be compulsory and is bound to be unfair. It would be relegated to a Government Department, and of necessity, therefore, in the result it would be in the hands of an individual—the head of the Department—and subject entirely to the ideas and the unavoidable prejudices of one person. It is impracticable because no Government or Government Department could afford to take up a position involving the recommendation of particular products and the condemnation of others. No Government could take upon itself the onus of deciding questions of quality as distinguished from questions merely involving nature and substance. A system of control, in order to be effective and valuable alike to the public and the honest manufacturer, must be voluntary in its nature in so far as the manufacturer is concerned, and must be carried out by an independent and authoritative body entirely free from governmental trammels, and possessing full liberty to give or withhold its approbation or guarantee.