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Full-Text Articles in Business
Employee Voluntary Disclosures In Annual Reports: A Stakeholder Perspective, Pamela Kent, Carolyn Windsor, Tamara Zunker
Employee Voluntary Disclosures In Annual Reports: A Stakeholder Perspective, Pamela Kent, Carolyn Windsor, Tamara Zunker
Carolyn Windsor
Purpose The purpose of this study is to examine voluntary employee disclosures in Australian 2004 annual company reports applying Ullmann’s stakeholder theory. Design/methodology/approach A regression analysis of data from 970 ASX companies’ annual reports analysed company disclosures of employee-related information. Ullmann’s first dimension stakeholder power is represented by employee share ownership and large shareholders (block holders). The second dimension, corporate strategic posture is denoted by corporate governance best practices and corporate mission statements. Ullmann’s third dimension, economic performance is represented by profit per employee, debt to equity and Tobin’s Q. Findings We find that employee share ownership does empower employee …
The Effect Of Gender And Parental Role On Auditor's Profesional Career Advancement In A Gender Egalitarian Context: Danish Evidence, Carolyn Windsor
The Effect Of Gender And Parental Role On Auditor's Profesional Career Advancement In A Gender Egalitarian Context: Danish Evidence, Carolyn Windsor
Carolyn Windsor
Gender equality in the workplace is vital to ensure fair access to social, economic and political influence associated with career advancement. International labour studies show women are still concentrated in lower level management positions. The auditing profession is no different with few women attaining partner level. This research investigates whether parental role and gender affects career advancement of professional auditors employed by transnational audit firms in Denmark where institutional family policies encourage gender egalitarianism. A three-way analysis of covariance examines the dependent variable of management at four levels including partner to non-management employee, plus the independent factors of gender, parental …
Auditor Independence And Client Economic Power: Qualitative Evidence And Propositions Involving Auditors’ Emotions And Moral Reasoning, Carolyn Windsor, Marie Kavanagh
Auditor Independence And Client Economic Power: Qualitative Evidence And Propositions Involving Auditors’ Emotions And Moral Reasoning, Carolyn Windsor, Marie Kavanagh
Carolyn Windsor
This study views auditor independence decision-making as holistic, complex and interpersonal, where human elements including emotions come into play when challenged by a morally intense situation. The idea of emotions affecting auditor independence judgments has had little attention in auditing research. In fact, rationality and emotions cannot be separated because they are part of the human condition, often complimenting each other in decision making. To reflect this view, our interactionist model of auditors’ complex decision making includes Rest’s four-component model, (1) moral sensitivity, (2) moral reasoning, and (3) moral motivation as decision-making processes culminating in moral behavior that denotes (4) …
The Bp Gulf Oil Spill: Public And Corporate Governance Failures, Carolyn Windsor, Patty Mcnicholas
The Bp Gulf Oil Spill: Public And Corporate Governance Failures, Carolyn Windsor, Patty Mcnicholas
Carolyn Windsor
Purpose: To critically examine public and corporate governance failures that we argue predisposed the BP oil spill in the Gulf of Mexico, the worst environmental disaster in United States (US) history. Design/methodology/approach: A critical examination of publicly available documentation to identify systemic governance flaws of a marketized government agency and BP’s self-regulated corporate governance. Findings: The spill was overseen by the US Federal Government agency, Minerals Management Service (MMS). Restructured by the Reagan Administration to mimic business, the MMS regulated and collected revenue from offshore oil leases, a conflict of interest that compromised this public agency’s integrity. Neo-classical economics and …
Voluntary Disclosure Of Ghg Emission Information, Janice Hollindale, Pamela Kent, Carolyn Windsor
Voluntary Disclosure Of Ghg Emission Information, Janice Hollindale, Pamela Kent, Carolyn Windsor
Carolyn Windsor
Purpose The purpose of this paper is to determine the nature of Australian public companies’ voluntary environmental management disclosures for companies making disclosures about their greenhouse gas emission performance and management in the year before and the year after the introduction of Australia’s National Greenhouse and Energy Reporting legislation, and to empirically test the hypothesized influence of several company characteristics on the quality of these disclosures. Design/methodology/approach The content of GHG performance and management disclosures made in annual reports and stand-alone sustainability reports of 1,766 (1,853) publicly listed Australian companies in 2007 (2009) is determined using an index of quality …