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DEMOGRAPHICS, GENDER, & DIVERSITY ACCOUNTING ABSTRACTS"Ethics, Diversity Management and Financial Reporting Quality"
RÉAL LABELLE, HEC Montréal - Chair in Governance and Forensic Accounting This article proposes and empirically tests a theoretical framework incorporating Reidenback and Robin’s (1991) conceptual model of corporate moral development. The framework is used to examine the relation of governance and business ethics, as proxied by diversity management, with financial reporting quality, as proxied by the magnitude of earnings management. The level of diversity management (DM) and governance quality are measured in accordance with the ratings of Jantzi Research (JR), a leading provider of social and governance research for institutional investors. This DM score is part of an index developed by JR that investment managers use to integrate DM criteria into their investment decisions. As expected, a negative relation between corporate DM development and FRQ is found while controlling for other factors known in the governance and accounting choices literatures to affect earnings quality. Despite some caveats presented in conclusion, this study contributes to the ethics, governance and financial reporting literatures by studying the dynamics between governance and ethics in the prevention of earnings management. "Gender Accounting: A Means to Ensuring Gender Equity for National Development"
LUBABAH MANSUR KWANBO, Kaduna State University Nigeria’s development for much of the period of its independence has been faced with quite a hand full of factors militating against its achieving not only development but a sustainable development for that matter, despite its endowment with identified and untapped mineral resources. One very clear factor is the issue of Gender equity in the formal sector of its labour force. This paper seeks to establish if the absence of Gender equity in the labour force affects the process of development and to what extent has Gender specification in the labour force affected sustainable development. To this end, primary sources of data were employed in a cross section of the formal part of the labour market in Kaduna state civil service, while descriptive statistics as in Anova and multi regression analysis were used as the techniques for data analysis. This study discovered that a significant relationship exist between gender equity in the labour force and the country’s development. This is because the complementary, domestic, and natural roles female play in the society has reduced poverty to some extent, hence development. In this light, this paper recommends among others that for employment procedures to emphasize equity in gender for all intent and purposes. | |||||||
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Solicitation of Abstracts
This journal distributes working and accepted paper abstracts with a focus on: minority accountants; gender and racial issues; educational opportunities; scholarship programs; accounting student subjects; accounting faculty; socioeconomic and demographic factors; effect of personal values in accounting; accounting stereotypes; gender, religious and racial equity; accounting alumni; cultural trends and factors; mentors; age diversity; affirmative action programs; glass ceiling; underrepresented groups; minority initiatives, governmental and public policy; political aspects of accounting; inclusiveness in the accounting profession.
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