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Presents the findings of a study of long distance migrations for employment opportunities in both the US and the UK. Compares the cross‐national differences between the two countries and tries to investigate the effects of the relative resources of the partner in their subsequent search for employment. Attempts to discover any gender differences based upon occupational status. Evaluates the similarity and differences between the countries.

The purpose of this paper is to construct a profile of a financial criminal, with special emphasis on their psychological attributes. The objective is to determine if such a profile can provide a valuable tool for detecting perpetrators of financial crime and for implementing risk-reduction strategies.

The approach involved a review of various personality disorders and other mental health issues, as well as an analysis of a number of cases involving serious financial crime, to ascertain whether the behaviour of the perpetrators was consistent with certain psychological challenges. In addition, the study examined various motivators for the commission of the financial crime.

The research revealed some key commonalities among the perpetrators of financial crime and that their behaviour was often consistent with that of a person afflicted with a personality or other psychological disorder.

The study provides a comprehensive analysis of various personality and other psychological challenges afflicting a number of offenders involved in financial crime. It also provides some critical findings that could be valuable for those charged with establishing measures to prevent and detect financial crime.

This study aims to investigate the carbon emission disclosures (CED) and performance of UK higher educational institutions (HEIs) and the associated impact on their environmental reputation. The paper argues that HEIs possess distinct characteristics that make comparisons with profit-oriented companies problematic and misleading.

The green score published by the People and Planet organisation provided the population for this analysis. All universities with a 2012 score were entered into the initial sample. The association between green reputation, CED and carbon performance was examined using a robust least squared regression model. The green score published in 2019 was then compared with this to confirm whether the findings still held.

CED, carbon emissions and carbon audit were found to have highly significant determinant relationships with HEIs’ green reputation status at a 1% significance level.

The impact of CED and carbon performance indicators needs to have a clear relationship with reputation to motivate HEIs to act and disclose.

The study is distinct in investigating the impact of CED and carbon performance by UK HEIs on their environmental reputation. The study shows whether, and how, the HEI CED and carbon performances contribute towards their environmental reputation. HEIs have distinct characteristics from profit-seeking organisations and thus tailored research is required.

The purpose of this study is to examine whether corporate community involvement disclosures (CCID) in annual reports can be construed as a measure of corporate community development (CCD) or a mere signal of corporate social responsibility (CSR) observance.

Using content analysis and a quality score index, the study examined a panel data set covering the period from 1999 to 2008. The data was collected from a sample of 270 annual reports of 27 UK companies taken from the top 100 companies for corporate responsibility (BITC ranking, 2008). The research framework involves the use of signalling theory to investigate the information content of CCID.

It is found that the volume of corporate community disclosure (CCID) has a significant association with its total quality score (TQS) although the impact was found to be very small. CCID was also found to be strongly and positively associated with the volume of total CSR disclosed in annual reports. Hence the quantity and quality of CCID in annual reports increased significantly as the quantity of CSR disclosure also increased. Furthermore, the TQS was found to respond to company size and Corporate Governance measures such as audit committee size and board composition, and the existence of standalone CSR Reports, while other measures of public pressure such as leverage, profitability and industrial sector were not statistically significantly related with TQS.

This paper contributes to CSR literature in general and CCID literature in particular. The originality stems from the fact that it employs a signalling framework and a panel study approach as opposed to cross‐sectional only or time‐series only data to examine a less researched social disclosure – corporate community involvement.

As part of an integrative model of leadership, transformational (versus transactional) styles are proposed to be related to subordinates' motivation and commitment to quality, the strength of empowering norms at the subunit level, and organizational productivity. Transformational and transactional styles also are proposed to be related to the self‐image of leaders. Hypotheses are tested in a military setting, the United States Army Recruiting Command, through the use of survey data provided by mid‐level leaders, station commanders, and recruiters. Data are supplemented by direct measures of subunit productivity. Results support some, but not all, of the proposed hypotheses. Implications for research and practice are presented, along with limitations of the research.

This paper aims to examine the influence of corporate social responsibility (CSR) reporting quality and board characteristics on corporate social reputation of Chinese listed firms.

Firms chosen for this study are drawn from a social responsibility ranking list of Chinese listed firms. The social responsibility rating scores identified by this ranking list are used to measure the social reputation of firms studied. The model-testing method is used to examine hypothesised relationships between CSR reporting quality, board characteristics and corporate social reputation.

The results indicate that CSR reporting quality positively influences corporate social reputation but chief executive officer/chairman duality as a measure of board characteristics has a negative impact on corporate social reputation. Firm’s financial performance and firm size also positively influence corporate social reputation.

The relatively small sample of firms for a cross-sectional study, and the proxies constructed for various concepts to empirically test hypotheses can limit generalising findings to firms outside the social responsibility ranking list. Future studies can undertake longitudinal analysis and compare socially responsible firms with others to expand empirical findings about corporate social reputation.

This paper investigates the influences of CSR reporting quality and board characteristics on corporate social reputation in the context of a developing country, China.

Changes in financial reporting information were an important part of the British transition from feudalism to capitalism, with statements showing cash surpluses or deficits being gradually superseded by income statements and balance sheets. The existing literature does not satisfactorily explain the (considerable) variations in the pattern of change in the early part of the transition, when information provision was largely determined by Parliamentary processes, and this paper aims to look to new evidence to strengthen and modify the existing theorisations.

The research design is to discuss and relate existing theories regarding the emergence of financial reporting information to newly discovered evidence on a substantial set of corporate formations between 1766 and 1840, during the early stages of financial (or managerial) capitalism.

Requirements to present accounts to shareholders were almost unknown before 1800 and became common only from the 1820s, usually in the form of (cash‐based) receipts and payments accounts, which enabled investors to determine the legitimacy of the dividend payments and would have enabled them to calculate a cash‐based version of the rate of return.

The paper provides new evidence on the patterns of company development and of corporate financial reporting across the formative years of financial capitalism.

The purpose of this paper is to examine the determinants of the volume of environmental disclosures and their quality, with particular focus on the role of audit committees (ACs) and the effects of the Smith report recommendations for the UK Corporate Governance Code.

Quantitative large sample analysis of UK FTSE350 companies for the period 2007-2011.

Firms with higher quality ACs make higher quality disclosures. Larger firms with block shareholders have greater volume of disclosures, whilst AC quality does not increase disclosure volume.

Findings are based on evidence from single country and imply further international comparative research.

ACs mitigate the requirement for prescriptive legislation on narrative accounting disclosures relating to environmental issues.

The paper contributes to research that has examined the relationship between corporate governance mechanisms, specifically ACs, and the quality of financial reporting by considering voluntary narrative disclosures on environmental matters.

This monograph contains abstracts from the 2005 Employment Research Unit Annual Conference Cardiff Business School, Cardiff University, 6‐7th September 2005