...’ perception is assessed in scenarios when facing time budget pressure and time deadline pressure. The gender factor is included to highlight any behavioural differences between male and female auditors. Senior auditors working at the Big Four firms in the UK have participated in this survey. Findings...

... in the period of 2013–2019 was adopted in this study. Data were collected using the Thomson Reuters Eikon and BoardEx databases and analyzed via ordinary least Squares (OLS) regression. Findings Both gender and skill diversity positively affect financial performance. However, other dimensions of diversity...

.... Research limitations/implications The results indicate that education and gender affect the perception of complexity about accounting of derivatives. Practical implications Findings from this research show that accountants do perceive derivatives as complex items for accounting, particularly...

... rights only Guangyou Liu can be contacted at: mnslgy@mail.sysu.edu.cn 26 04 2016 25 07 2016 21 01 2017 24 04 2017 Job satisfaction Gender Firm size Organizational learning Trainee auditors We adopted two empirical testing approaches for answering the two...

... of directors and tax aggressiveness. Grant Richardson can be contacted at: grant.richardson@adelaide.edu.au 27 09 2014 13 04 2015 05 05 2015 © Emerald Group Publishing Limited 2016 Emerald Group Publishing Limited Licensed re-use rights only Gender Corporate...