Previous empirical research suggests that the characteristics of individuals in the board of directors or peak management teams should be examined. There is a significant gap related …
Equality, equity, and nondiscrimination are core human rights and prerequisites for peace, prosperity, and sustainability that require the commitment of all actors. They have received …
Key audit matters (KAMs) play a substantial role in financial reporting and have garnered increasing attention in recent years. This systematic review of 117 papers and reports …
N Alwadani, H Al-Shaer, K Albitar - International Journal of Accounting …, 2024 - emerald.com
Purpose This study aims to explore whether firms that have a sustainability committee operating on the board, publish separate sustainability reports that are externally assured by …
Purpose The objective of this paper is to investigate the digital transformation (DT) trends in higher education institutes (HEI)(from 2010 to 2023) and examine the role of upcoming …
Purpose This paper aims to examine the mediating role of big data adoption (BDA) on the association between board governance (BG) and audit report lag (ARL) …
ABSTRACT The Financial Reporting Council (FRC) issued guidance for companies regarding the disclosure of significant changes in principal risks. We explore the nexus …
M Momin, S Chong - Pacific Accounting Review, 2023 - emerald.com
An analysis of the use of visual elements in workplace diversity disclosure | Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with us Advanced …
This study rigorously investigates the intricate dynamics between Corporate Social Responsibility (CSR), quantified through Environmental, Social, and Governance (ESG) …