International demographics最新文献

{"title":"On the Presence and Absence of CEO Gender Effects on Management Control Choices: An Empirical Investigation","authors":"Kris Hardies, A. Jorissen, Parichart Maneemai","doi":"10.2139/ssrn.2496613","DOIUrl":"https://doi.org/10.2139/ssrn.2496613","url":null,"abstract":"Addressing the scarcity of gender research in management control studies, this study examines whether CEO gender is a significant variable in explaining cross-sectional variation in management control choices after controlling for firm and industry context, for the presence of a board and for the individual CEO’s experiences. Using survey data our results reveal an incremental explanatory power for CEO gender with control practices that to a large extent serve a CEO’s own managerial decision making, such as action planning and the use of financial performance measures for company target setting and evaluation. We observe no gender effect at all with respect to those controls that are used almost exclusively to communicate with and guide employees (i.e., reward, compensation, and administrative controls). Based on insights from the literature on stereotypical gender role attributes, the results of our study imply that female CEOs sometimes conform to their gender role for controls which serve their own decision making and conform to their leadership role when controls involve communicating, guidance, evaluating, and rewarding. With this study we contribute not only to the control literature, but also more broadly to manager-effect studies by integrating different literatures to provide more insight into when CEO gender matters to explain control choices. We illustrate that differences in context and differences in control purposes wipe out a number of stereotype-driven perceptions.","PeriodicalId":84919,"journal":{"name":"International demographics","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2014-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90756810","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Gay Male Academics in UK Business and Management Schools: Negotiating Heteronormativities in Everyday Work Life","authors":"M. Ozturk, N. Rumens","doi":"10.1111/1467-8551.12061","DOIUrl":"https://doi.org/10.1111/1467-8551.12061","url":null,"abstract":"This paper contributes to a neglected topic area about lesbian, gay, bisexual and trans people's employment experiences in UK business and management schools. Drawing on queer theory to problematize essentialist notions of sexuality, we explore how gay male academics negotiate and challenge discourses of heteronormativity within different work contexts. Using in‐depth interview data, the paper shows that gay male academics are continually constrained by heteronormativity in constructing viable subject positions as ‘normal’, often having to reproduce heteronormative values that squeeze opportunities for generating non‐heteronormative ‘queer’ sexualities, identities and selves. Constructing a presence as an openly gay academic can invoke another binary through which identities are (re)constructed: as either ‘gay’ (a cleaned up version of gay male sexuality that sustains a heteronormative moral order) or ‘queer’ (cast as radical, disruptive and sexually promiscuous). Data also reveal how gay men challenge organizational heteronormativities through teaching and research activities, producing reverse discourses and creating alternative knowledge/power regimes, despite institutional barriers and risks of perpetuating heteronormative binaries and constructs. Study findings call for pedagogical and research practices that ‘queer’ (rupture, destabilize, disrupt) management knowledge and the heterosexual/homosexual binary, enabling non‐heteronormative voices, perspectives, identities and ways of relating to emerge in queer(er) business and management schools.","PeriodicalId":84919,"journal":{"name":"International demographics","volume":"39 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2014-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85498126","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness","authors":"Bill Francis, I. Hasan, Qiang Wu, Meng Yan","doi":"10.2139/ssrn.2428541","DOIUrl":"https://doi.org/10.2139/ssrn.2428541","url":null,"abstract":"ABSTRACT: This paper investigates the effect of CFO gender on corporate tax aggressiveness. Focusing on firms that experience a male-to-female CFO transition, the paper compares those firms' degree of tax aggressiveness during the pre- and post-transition periods. Using the probability of tax sheltering, the predicted unrecognized tax benefits, and the discretionary permanent book-tax differences to measure tax aggressiveness, we find that female CFOs are associated with less tax aggressiveness as compared to their male counterparts. The main findings are supported by additional tests based on propensity score matching, difference-in-differences tests, and tests with a female-to-male CFO transition sample. Overall, our study establishes CFO gender as an important determinant of tax aggressiveness. JEL Classifications: H26; M41; J16.","PeriodicalId":84919,"journal":{"name":"International demographics","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2014-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75059840","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Court Rulings in Estate Tax Cases: Is Gender a Factor?","authors":"Mark Jackson, Sonja E. Pippin, J. Wong","doi":"10.2139/ssrn.2418768","DOIUrl":"https://doi.org/10.2139/ssrn.2418768","url":null,"abstract":"ABSTRACT: The U.S. court system plays an important role in resolving asset valuation disagreements between taxpayers and the taxing authority. A recent study examining the relation between court valuations of estates and case/judge attributes finds evidence suggesting that the number of appraisers used by the taxpayer, the type of asset being valued, and the age and complexity of the case are related to the decisions of the court. We extend this study by testing for the effect of judges' gender. We find evidence that male judges tend to favor the taxpayer in valuation disputes.","PeriodicalId":84919,"journal":{"name":"International demographics","volume":"37 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2014-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73390621","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Listed Companies’ Engagement with Diversity: A Multi-Jurisdictional Study of Annual Report Disclosures","authors":"Deirdre Ahern, Blanaid Clarke","doi":"10.2139/SSRN.2306932","DOIUrl":"https://doi.org/10.2139/SSRN.2306932","url":null,"abstract":"The paper reports the findings of a multi-jurisdictional study on companies’ reporting of diversity practices at board level and below. It involved a review of the 2009, 2010 and 2011 annual reports of listed companies in Australia, Belgium, Norway, Spain and the UK. Some of the questions addressed in this research are: Are companies reporting the existence of corporate diversity policies in their annual reports to shareholders? How do companies define diversity? What reported evidence is there of real promotion of diversity as opposed to tokenism? How do different countries compare in their progress and reporting styles in their annual reports? Is there a difference in reported engagement between jurisdictions with mandatory gender quotas and disclosure requirements and those like Ireland and the UK with “comply or explain” rules?Our research on board composition indicates that a mandatory quota system is more efficient in increasing female representation at board level but that non-binding quotas and diversity reporting requirements lead to progress albeit at a slower pace. Even where women are appointed to boards, there is a noted delay in appointing them to the committee chair level. Statistics concerning gender in middle and senior management are limited. In terms of defining diversity, our research indicates that gender is the most common criteria referred to in all jurisdictions. Other aspects commonly referred to are age, disability and experience. While the existence of diversity policies is commonly reported, this tends to be rather general and imprecise. The majority of companies in the UK, Norway and Belgium do not explain their rationale for reporting diversity although this situation is improving in the UK with the “business case” being cited. In terms of addressing the pipeline issue, our research indicates that in all countries reviewed disclosure of diversity policies in respect of recruitment and promotion is increasing though the figures are not high. In Australia, the UK and Spain, reporting of mentoring and work-life balance policies is also increasing. Networks such as the UK’s Women on Boards are also important to actual and aspiring board members.","PeriodicalId":84919,"journal":{"name":"International demographics","volume":"65 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2013-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89182941","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Gender Inequality in Small and Large Audit Firms","authors":"Kris Hardies, Diane Breesch, Joël Branson","doi":"10.2139/ssrn.2254268","DOIUrl":"https://doi.org/10.2139/ssrn.2254268","url":null,"abstract":"Women are still a minority in the audit profession, especially at the partner level. An increasing amount of literature has explored the sources of this gender inequality. Past studies have, however, neglected the possibility that the processes that lead to the (re)production of gender differences and hierarchies may differ between audit firms of different sizes. In this article, we combine quantitative with qualitative data to explore how gender inequalities regarding promotion and access to resources of power (at the partner level) might differ between audit firms of different sizes. Our data show that women who achieve partnership in large firms (but not in some smaller firms) are confronted with a second-level glass ceiling, as they do not play leading roles within their firms. This can be explained by the higher demands of commitment large firms place upon (prospective) partners and these firms’ greater focus on the commercial side of auditing.","PeriodicalId":84919,"journal":{"name":"International demographics","volume":"74 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2013-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77377367","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Independent Directors and Risk Taking: Evidence from Listed US Insurance Companies","authors":"Jyotirmoy Podder, M. Skully, Kym Brown","doi":"10.2139/ssrn.2316106","DOIUrl":"https://doi.org/10.2139/ssrn.2316106","url":null,"abstract":"This study examines the relation of independent directors and their gender diversity, busyness, and experience with risk taking for 112 listed US insurance companies over 2003-2010. Using OLS, system GMM and 3SLS, we find that board independence, females amongst independent directors and busy boards are positively related to risk taking. While board tenure is not related to risk taking, experienced boards are found to be positively related to risk taking. Our study contributes by extending the board structure literature to show that the composition of independent board members matters for monitoring. Female independent directors, rather than simply female directors, improve board monitoring but that more than two does not. A higher percentage of non-busy directors may also mitigate the adverse effect of busy directors. Furthermore, experience gained through serving on the board improves monitoring.","PeriodicalId":84919,"journal":{"name":"International demographics","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2013-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84680426","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Do Individual Auditors Affect Audit Quality? Evidence from Archival Data","authors":"F. Gul, Donghui Wu, Zhifeng Yang","doi":"10.2139/ssrn.1888424","DOIUrl":"https://doi.org/10.2139/ssrn.1888424","url":null,"abstract":"ABSTRACT: We examine whether and how individual auditors affect audit outcomes using a large set of archival Chinese data. We analyze approximately 800 individual auditors and find that they exhibit significant variation in audit quality. The effects that individual auditors have on audit quality are both economically and statistically significant, and are pronounced in both large and small audit firms. We also find that the individual auditor effects on audit quality can be partially explained by auditor characteristics, such as educational background, Big N audit firm experience, rank in the audit firm, and political affiliation. Our findings highlight the importance of scrutinizing and understanding audit quality at the individual auditor level. Data Availability: Data used in this study are publicly available from the sources described herein.","PeriodicalId":84919,"journal":{"name":"International demographics","volume":"81 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2012-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72556154","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Board Gender Diversity and Going Concern Audit Opinions","authors":"Larelle Law Chapple, P. Kent, J. Routledge","doi":"10.2139/ssrn.1979040","DOIUrl":"https://doi.org/10.2139/ssrn.1979040","url":null,"abstract":"This paper examines the relation between gender diversity on the board of directors and the likelihood that a company receives an emphasis of matter going concern audit opinion. Gender diversity on the board and the audit committee is examined. We find that, after controlling for the strength of corporate governance and relevant financial characteristics, boards with at least one female director are less likely to receive an emphasis of matter going concern opinion. We attribute this result to the improved monitoring that the board is able to provide as a result of the qualities brought to bear by female directors. In regard to the audit committee, we find that the presence of a committee is associated with an increased likelihood of an emphasis of matter going concern opinion and that this relation is strengthened by the existence of a female audit committee member. This finding is indicative of the important role of the audit committee in relation to the integrity of financial reporting and that the existence of female members on the committee expectation enhances its operation.","PeriodicalId":84919,"journal":{"name":"International demographics","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2012-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82681489","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Hommes et femmes en lutte pour les places dans Le Monde (Men and Women in Fight for Places in the World)","authors":"Gérard-François Dumont","doi":"10.3917/geo.1543.0018","DOIUrl":"https://doi.org/10.3917/geo.1543.0018","url":null,"abstract":"Avec les progres medicaux et hygieniques des deux derniers siecles, les inegalites de place entre les sexes semblaient se reduire. Les differences selon les pays conduisent a mettre en evidence une typologie selon l’ordre decroissant des taux de masculinite.","PeriodicalId":84919,"journal":{"name":"International demographics","volume":"47 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2011-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87422729","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}