Purpose This study aims to test the attitudes towards and social consequences of Edward Snowden’s revelations in New Zealand, taking into account New Zealand’s socio-cultural and political environment especially as regards privacy and state surveillance. Design/methodology/approach A questionnaire survey of 66 university students and semi-structured follow-up interviews with 18 respondents were conducted, in addition to reviews of the literature on privacy and state surveillance in New Zealand. The outcomes of the survey were statistically analysed and qualitative analyses of the interview (...) results were also performed. Findings Despite a lack of detailed knowledge concerning Snowden’s revelations and a relative lack of knowledge of domestic law enforcement agencies, as well as those devoted to protecting human rights and privacy, the revelations have had a noticeable effect on New Zealand youngsters’ attitudes towards privacy and state surveillance, mainly evidenced in their willingness to emulate Snowden’s actions and in their changed online behaviour, thereby demonstrating a chilling effect. Practical implications The study results suggest younger New Zealanders are aware of and concerned with their privacy and that the government should better publicise the existing mechanisms for protecting human rights and privacy as well as for whistle-blowing by individuals to give effect to the aspirations of younger citizens in particular. Social implications The results of this study, based on a questionnaire survey, indicates that state surveillance and other threats to privacy are issues of concern to younger New Zealanders and that better public education is needed as to the mechanisms that are available for citizens to protect their privacy and human rights. Originality/value This study is the first attempt to investigate the social impact of Snowden’s revelations on New Zealand youngsters’ attitudes toward privacy and state surveillance as part of cross-cultural analyses between eight countries. (shrink)

The freedom of expression is vital to our ability to convey opinions, convictions, and beliefs, and to meaningfully participate in democracy. The state may, however, ‘limit’ the freedom of expression on certain grounds, such as national security, public order, public health, and public morals. Examples from around the world show that the freedom of individuals to express their opinions, convictions, and beliefs is often imperilled when states are not required to meet a substantial justificatory burden when limiting such freedom. This (...) article critiques one of the common justificatory approaches employed in a number of jurisdictions to frame the state’s burden to justify limitations on the freedom of expression—the proportionality test. It presents a case for an alternative approach that builds on the merits and addresses some of the weaknesses of a typical proportionality test. This alternative may be called a ‘duty-based’ justificatory approach because it requires the state to demonstrate—through the presentation of publicly justifiable reasons—that the individual concerned owes others a duty of justice to refrain from the expressive conduct in question. The article explains how this approach is more normatively compelling than a typical proportionality test. It also illustrates how such an approach can better constrain the state’s ability to advance majoritarian interests or offload its positive obligations by limiting the freedom of expression of minorities and dissenting voices. (shrink)

The study investigates the effect of board characteristics and firm performance on disclosure tones by considering DICTION five master variables namely activity, optimism, certainty, realism and commonality tones using a sample of 779 annual reports of GCC listed firms (2012 to 2018). Disclosure tones of the sampled GCC firms were measured through corporate narrative disclosures by DICTION 7.0 software. Then, the ordinary least square regression analysis was conducted. The main findings of the study show that firm performance has a significant (...) effect on disclosure tones in terms of activity, optimism, certainty, and realism tones except for commonality reported tone. Board characteristics have different effects on the five disclosure tones. The study offers a unique contribution to accounting literature as it is one of the first studies in the Gulf region that seeks to examine the relationship between disclosure tones and firm performance as well as board governance. (shrink)