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How are gender and diversity issues disclosed by accountancy bodies and accounting standard setters?

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  • Full or part time
    Dr T de Aguiar
    Dr S Haque
  • Application Deadline
    No more applications being accepted
  • Funded PhD Project (Students Worldwide)
    Funded PhD Project (Students Worldwide)

Project Description

There is a discussion in the literature on how corporate disclosure portrayed gender and diversity issues (Gray, et al. 2013, Grosser and Moon, 2008 and Kent and Zunker, 2013). In terms of accounting profession, disclosure on gender and diversity issues is less investigated. Studies in this area concentrated in analysing disclosure on gender and diversity in social and environmental disclosure produced by the big auditing firms (Duff, 2011). Thus, there is a lack of understanding on how accountancy bodies and accounting standard setters report on this topic. The main objective of this research is to investigate how disclosure on gender and diversity is produced by accountancy bodies and accounting standard setters. This research also aims to understand what type of gender and diversity information accountancy bodies and accounting standard setters provide in their publically available information (e.g. webpages and annual reports). Finally, it is intention of this research to understand the differences between the disclosure on gender and diversity provided by accountancy bodies and accounting standard setters in different parts of the world.

Applicants interested in this research project should submit a more detailed research proposal that expands on the broad outline given abroad.

Funding Notes

This project is funded by a University of Aberdeen Elphinstone Scholarship. An Elphinstone Scholarship covers the cost of tuition fees, whether Home, EU or Overseas.

Selection will be made on the basis of academic merit.

How good is research at Aberdeen University in Business and Management Studies?

FTE Category A staff submitted: 13.30

Research output data provided by the Research Excellence Framework (REF)

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