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Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper aimed to explore the patriarchal system in the accounting profession that had prevailed and oppressed female accountants. Women in accounting professions that cantered the organisational structure and education were used in this research, as well as main constructs such as lack of working experience as a woman accountant, gender discrimination between man and woman, and the suitability of women to choose a career as an accountant. The data was collected by distributing questionnaires to 64 female accountants around Malaysia with experience work of more than five years. Findings showed that the discrimination of gender between women and men and the suitability of women to choose a career as an accountant has a significant influence on the patriarchal system in the accounting profession in Malaysia. This study is the first in Malaysia and represents a strong implication for policies and their evaluation. It identifies the patriarchy as a social and ideological structure that sees women as inferior to men (patriarchs). In a society with the unfair power of men and women, Patriarchy imposes stereotypes about masculinity and femininity. [ABSTRACT FROM AUTHOR]

Three in five U.S. accountants and auditors are women, yet their representation in leadership positions is only one in five. Mentoring is an effective tool that needs to be customized. Women are under-mentored early in their career, creating a missed opportunity to develop women accountants for leadership. [ABSTRACT FROM AUTHOR]

Purpose: This research explores the historical nexus between accounting and gender to illuminate male hegemonies within accounting. It examines the nature of that hegemony at the boundary between the female domain of household and philanthropic activities and the male domain of business and finance. Design/methodology/approach: A qualitative research approach is used for this historical research. The primary source was digitised newspapers from the National Library of Australia. Newspapers have been used in previous historical accounting research and are relevant in this instance because they provide the only surviving data about the All Nations' Fair. Given that newspapers were published daily, the depth of coverage is not replicated by other archival sources, and at that time provided a strong community voice. Findings: Women undertook the management of and accounting for the All Nations' Fair, a philanthropic activity designed to rescue the Geelong Cricket and Football Club from its parlous financial position. Despite women undertaking the work, the management of and accounting for, the Fair was attributed to men. This reflects a gendered construction of accounting that overpowers the reality of who undertook the work. Research limitations/implications: This research demonstrates only a single example of women's philanthropic accounting, so is not generalisable. It suggests however that male hegemonies have exerted and continue to exert power over women. Originality/value: The value of this paper is that historical examples serve as a corrective to histories that have ignored women's contribution to accounting, particularly in philanthropic activities. The relationship between women's accounting and gender also has contemporary significance. Gendered disadvantage and subjugation to a dominant masculine hegemony remain recurring themes in accounting research because they continue to impact adversely on the experiences of many women in accounting. [ABSTRACT FROM AUTHOR]

Copyright of Revista Contabilidade, Gestao E Governanca is the property of Revista Contabilidade, Gestao E Governanca and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Zeszyty Teoretyczne Rachunkowości is the property of Stowarzyszenie Ksiegowych w Polsce Rada Naukowa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: The purpose of this study is to explore the struggle for entry and career success of the early pioneer women accountants in Great Britain and its former colonies the USA, Canada, Australia and New Zealand. Design/methodology/approach: A career crafting matrix guides the analysis of historical information available on five pioneer women accountants in order to understand their success in gaining entry into the profession and their subsequent careers. Findings: Despite an exclusionary environment, career crafting efforts coupled with family and organizational support enabled these women to become one of the first female accountants in their respective countries. Their struggles were not personal but much broader—seeking social, political, economic and professional empowerment for women. Originality/value: This is the first paper to utilize the career crafting matrix developed from current female accountants' careers to explore careers of pioneering female accountants. It adds to the limited literature on women actors in accounting and may provide insight into approaching current forms of difference and discrimination. [ABSTRACT FROM AUTHOR]

Copyright of Revista Visión Contable is the property of Universidad Autonoma Latinoamericana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış is the property of Union of Chambers of Certified Public Accountants of Turkey (TURMOB) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Burnout syndrome has started to gain importance with recent studies. It is manifested by desensitization, emotional exhaustion and low personal achievement, especially in the services offered by employees in service businesses. From an organizational point of view, this causes physical, psychological and emotional disturbances in the employees and consequently destroys the morale, motivation and creativity of the employees and leads to decreases in the performance of the firm. Firms are also having to face some financial and social consequences by losing some of their employees, which is their most important source. The aim of this study is to determine the effects of burnout on firm performance. For this purpose, face-to-face interviews were conducted with 205 women Free Accountant and Financial Consultants (FAFC) on a voluntary basis in Eskişehir and Kütahya. According to the findings of the study, it is determined that the burnout of female FAFCs negatively affects firm performance and sub-factors (financial and non-financial). It was determined that with burnout, marital status, age and working time in the institution, firm performance status, marital status, age, income and working time in the institution differed significantly. [ABSTRACT FROM AUTHOR]

Prior literature has examined the salary differences among individuals employed in various industry and governmental roles. However, the question regarding the salary differential remains unanswered for those individuals employed as finance director at the local government level. This article addresses this question by examining whether there is significant pay difference between men and women who are employed as finance director for a county within the State of North Carolina in 2018. The data analyzed within this article was collected from public documents including the "Comprehensive Annual Financial Report (CAFR) that each county in the State of North Carolina is legally required to provide to the public. The findings from a univariate analysis suggest that women employed as finance directors by counties within the State of North Carolina earned less than their male counterparts in 2018. However, when this question is addressed via multivariate regression model that controls for tenure, qualification, along with the county's economic variables, the results provide a different picture. Specifically, women employed as finance directors and who have earned the Certified Public Accountant designation before starting in their role of finance director are, on average, compensated significantly higher than men, all else equal. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Social Policy Studies / Sosyal Politika Çalismalari Dergisi is the property of Journal of Social Policy Studies / Sosyal Politika Calismalari Dergisi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of RAIMED: Revista de Administração IMED is the property of RAIMED: Revista de Administracao IMED and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

While increasing numbers of women pursue careers in accounting in Malaysia, women remain under-represented in senior roles in Malaysian accounting firms. This paper explores women's career progression to senior roles in Malaysian small and medium-sized accounting firms. In the context of the wider literature on women's representation in paid work and accounting in western countries, and the limited research on women's accounting careers in Malaysia, qualitative data from 20 in-depth interviews were analysed to identify factors impacting women's careers in Malaysian SME accounting firms. We contribute to theory through revealing the multiple oppressions women experience through the interaction of gendered work practices, competitive pressures, stereotypical beliefs, ethnic influences and family business in this particular cultural context. We argue that intersectionality is a useful concept to understand how gender, ethnicity and religion are simultaneously implicated in workplace practices. For meaningful change to occur, an integrated approach which allows for change at the individual, organisational and national levels needs to be supported. [ABSTRACT FROM AUTHOR]

Copyright of Management international / International Management / Gestiòn Internacional is the property of Management International and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Arab Journal of Administrative Sciences is the property of Kuwait University, Academic Publication Council and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: This study aims to analyze the relationship between corporate governance attributes and the International Financial Reporting Standard (IFRS) compliance among Zambian listed companies. Design/methodology/approach: Data was collected through content analysis of annual reports and audited financial statements of 20 Zambian listed companies for the period 2012 to 2018. This is a longitudinal study which involved panel data analysis. A Hausman test was conducted to select the model to use to run the panel regression analysis. Findings: The results indicate a positive statistically insignificant relationship between board size, board independence and IFRS compliance. A statistically significant negative relationship between audit committee independence and IFRS compliance. However, there is a positive relationship between board members with accounting and auditing experience, the inclusion of women on the board and IFRS compliance. Research limitations/implications: Limitation includes the narrow focus on listed companies only which cannot be generalized to other public interest and private companies in Zambia. Practical implications: The study findings imply that corporate governance attributes such as the inclusion of qualified and experienced Chartered Accountants and women on the board will increase IFRS compliance. The appointment criteria of non-executive directors should be strengthened. Originality/value: This is the first empirical study to analyze the relationship between IFRS compliance and corporate governance in Zambia. The study also responds to the call by the World Bank (2017) to empirically study IFRS compliance in Zambia and contributes to the scant literature in developing countries on determinants of IFRS compliance. [ABSTRACT FROM AUTHOR]

Purpose: While women are increasingly in senior positions in accountancy firms, a century after gaining entry to this once exclusively male field, they are still struggling to achieve career success. The concept of possible selves and a model of career crafting are activated in an analysis of how a set of New Zealand professional accountants have pursued their careers. This paper aims to focus on how people actively craft career selves in the context of organisational and gendered constraints, some of which are self-imposed, and therefore, can be modified and revised. Design/methodology/approach: Interviews with 36 male and female accounting professionals in New Zealand – 21 working in private firms and 15 in academia identify how careers are shaped by contexts, cultural understandings of gender, organisational structures within which accountants are located and wider environmental factors. Findings: Women accountants in this study are both agential and responsive to a range of constraints they encounter. These women challenge the notion that professional achievement requires single minded allegiance to a career; their strategic career crafting demonstrates how career and family commitments are not irreconcilable but can be skilfully integrated to nurture multiple selves. Their strategies are considered alongside those of a comparable set of male accountants. Originality/value: This paper contributes to the literature on possible selves and the complexity of gendered lives through the application of a career crafting matrix to explore how accounting professionals forge careers and construct multiple selves. [ABSTRACT FROM AUTHOR]

This article, titled "AAAJ Literature and Insights Resist to exist in accounting," discusses the challenges faced by women in the accounting profession. It highlights the historical bias towards white, male, cisgender, heterosexual, and patriarchal standards of an "ideal professional," which has resulted in women being relegated to inferior positions. The article acknowledges the existence of sexism in companies and accounting sciences, with women's voices and presence often being undervalued and silenced. Despite these obstacles, the authors emphasize the importance of women persisting and fighting to exist in the accounting profession. [Extracted from the article]

Abstract: This paper investigates the relationship between the percentage of women on audit committees (WOAC) in UK firms and auditors' disclosures on key audit matters (KAM) from 2014 to 2015. The results show that firms with a higher percentage of WOAC have higher readability of KAM disclosures as measured by the Flesch reading ease index. By modifying our dependent and independent variables, sensitivity tests (Blau index and Fog readability index) also corroborate the expectation that WOAC will lead to greater readability of KAM disclosures, with stricter monitoring activities and greater risk avoidance in the audit committee. We provide a useful contribution to recent empirical sustainable corporate governance literature for practices, researchers, and regulators. [ABSTRACT FROM AUTHOR]

Copyright of Contaduría y Administración is the property of Facultad de Contaduria y Administracion-Universidad Nacional Autonoma de Mexico and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Advances in Scientific & Applied Accounting is the property of Associacao Nacional de Programas de Pos-graduacao em Ciencias Contabeis and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study examines the relation between the audit failures of individual auditors and the quality of other audits performed by these same auditors. Employing a Chinese setting where audit reports reveal the identities of engagement auditors, we find that auditors who have performed failed audits also deliver lower-quality audits on other audit engagements, with this ''contagion'' effect spreading both over time and to other audits performed by these same auditors in the same year. However, we find little evidence that an audit failure also casts doubt on the quality of audits performed by ''non-failed'' auditors who are same-office colleagues of a ''failed'' auditor. We further discover that the contagion effect is attenuated for female auditors, auditors holding a master's degree, and auditors with more auditing experience. Our results underscore the usefulness of disclosing the identity and personal characteristics of individual auditors to investors and regulators. [ABSTRACT FROM AUTHOR]

Gender differences in ethical evaluations may vary across types of behaviors. This controlled experiment explores gender differences in ethical evaluations, moral judgment, moral intentions, and moral intensity evaluations by surveying a group of professional accountants to elicit their views on a common earnings management technique. We find that there are no significant differences between male and female professional accountants when they make an ethical evaluation involving earnings management by shipping product early to meet a quarterly bonus. Both male and female professional accountants made a similar moral judgment that this action should not be completed and indicated similar moral intentions to report this type of behavior. Further, we find that male and female professional accountants made similar moral intensity evaluations when product is shipped early to meet a quarterly bonus. [ABSTRACT FROM AUTHOR]

Copyright of Spanish Journal of Finance & Accounting / Revista Espanola de Financiacion y Contabilidad is the property of Taylor & Francis Ltd and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Advances in Scientific & Applied Accounting is the property of Associacao Nacional de Programas de Pos-graduacao em Ciencias Contabeis and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)