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We report on the comprehensiveness of voluntary corporate governance disclosures in the annual reports and management information circulars of Toronto Stock Exchange (TSE) firms. We focus on disclosure of the corporate governance practices implemented by our sample of TSE 300 firms vis-a-vis the...
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quot;Firm sizequot; is frequently used in accounting research as a proxy for theoretical constructs or as a control variable to mitigate missing variables bias. We provide empirical evidence that quot;firm sizequot; is not uniquely related to a single theoretical construct and hence lacks...
Persistent link: https://www.econbiz.de/10012790351
We examine use of the term ‘diversity' in the recruitment websites of Canada's eight largest public accounting firms. We find a range of distinct uses of the term. We note differences in the use of ‘diversity' between Big Four accounting firms and the next four largest firms. The Big Four...
Persistent link: https://www.econbiz.de/10013040349
We assess the research publication productivity of Canadian-based accounting researchers in highly ranked accounting journals for the 2001–13 period. Our research provides important benchmarks for use by individual researchers and universities for matters such as promotion and tenure...
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This study offers a contribution to diversity and inclusion research and the professional practices of accounting firms by critically interpreting representations of gender and ethnic diversity in recruitment photographs using a critical visual methodology. We analyze photographs from the...
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