Articles

Career Stage Dependent Effects of Law Firm Governance: A Multilevel Study of Professional-Client Misconduct

M. LANDER

Human Relations

Forthcoming

Departments: Management & Human Resources, GREGHEC (CNRS)


Pathways to concrete outcomes in equal employment policy implementation in France and Canada: toward better theory in comparative policy studies

A. G. MAZUR, J. LAUFER, F. PIGEYRE

French Politics

Forthcoming

Departments: Management & Human Resources

Keywords: Gender equality policy, Equal employment policy, Comparative public policy, Comparative Gender Equality Policy, French gender policy, Canadian gender policy, Quebec gender policy, Intersectionality, Policy implementation, Comparable worth, Equal pay

https://link.springer.com/article/10.1057/s41253-018-0069-6


The goal of this article is to highlight the methodological and theoretical contributions the four articles in the special issue on the implementation of equal employment in France and Canada make to research and theory-building on policy inside and outside of France. The first section discusses the scientific opportunities for comparison the four research articles offer. Then, three pathways to achieving gender equality in equal employment policy implementation are identified from the four implementation case analyses in France, Canada and, within Canada, Quebec. Third, issues for comparative research on equal employment policy are raised in the context of a comparative analysis of the six cases in the two countries. The article finishes with a discussion of the contributions of this comparative analysis to research in Comparative Gender Equality Policy Studies and Comparative Politics and Policy

Professional equality between men and women in France: progress and hesitation

J. LAUFER

French Politics

Forthcoming

Departments: Management & Human Resources

Keywords: Justifications for equality policies, Professional equality and intersectional approaches, Professional-equality policies and collective bargaining, Professional-equality policy, State feminism


The purpose of this article is to present and analyze both the progress achieved and the difficulties for professional-equality policies in France. After presenting the development of the legislative framework, both in terms of equality between men and women and in terms of collective bargaining for professional-equality agreements, the article focuses on the ambiguities and difficulties that remain in implementing professional-equality policy. These concern the diversity of strategies for implementing professional equality, debates about the various justifications for these approaches, the effects of recent evolutions in collective-bargaining laws in France and, finally, the low level of judicial activism in fighting discrimination. The last section of the article focuses on key concerns for the future of these policies

Research frontiers in comparative gender equality policy: contributions from the study of equal employment policy practice in France and Canada

J. LAUFER, A. MAZUR, F. PIGEYRE

French Politics

Forthcoming

Departments: Management & Human Resources

Keywords: Gender equality policy, Equal employment policy, Comparative public policy, Comparative Gender Equality Policy, French gender policy, Canadian gender policy, Quebec gender policy, Intersectionality, Policy implementation, Comparable worth, Equal pay

https://link.springer.com/article/10.1057/s41253-018-0068-7


The first goal of this special issue is to showcase francophone cutting-edge research on the implementation and practice of gender equality policy that uses qualitative tools of comparison in the analysis of equal employment policy implementation in France and Canada, including Quebec. Its second goal is to highlight the methodological and theoretical contributions the articles in the special issue make to research and theory-building on gender equality policy inside and outside of France. Ultimately, therefore, the special issue aims to advance the larger scholarly agenda of Comparative Gender Equality Policy Studies, a new international field of study within the purview of policy studies and political science

Who’s Watching? Accountability in Different Audit Regimes and the Effects on Auditors’ Professional Skepticism

F. HOOS, J. L. PRUIJSSERS, M. LANDER

Journal of Business Ethics

Forthcoming

Departments: Accounting & Management Control, Management & Human Resources, GREGHEC (CNRS)

Keywords: Accountability, Auditors, Professional skepticism, Joint audit, Judgment, Experiment

https://link.springer.com/content/pdf/10.1007%2Fs10551-017-3603-6.pdf


The European Commission has suggested that the use of joint audits should lead to improved auditor skepticism and—by extension—audit quality, throughincreased accountability. However, archival research does not find support for improved audit quality in a joint audit setting. To better understand the relationship between accountability in different review regimes and auditors’judgments, we examine the behavioral effect of implementing a joint audit relative to other review regimes based on a 1 9 3 experimental design. Forty-seven senior auditors and partners from a Big Four firm performed a goingconcern evaluation task under one of three review regimes: the joint audit, the internal review, and the no review regime. Notwithstanding the difference in the audiences to which auditors are accountable, there is no difference in thejudgment process. In terms of their judgment outcome, however, auditors in the joint audit setting were the least skeptical in their judgment of the going concern assumption. Overall, we suggest that the joint audit may lead tounintended behavioral consequences


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