Country-level governance and sustainable development goals: implications for firms' sustainability performance

FA Almaqtari, T Elsheikh, K Hussainey… - Studies in Economics …, 2024 - emerald.com
Purpose The purpose of this study is to examine the impact of country-level governance on
sustainability performance, taking into account the effect of sustainable development goals …

[HTML][HTML] The role of women in top management in carbon emission disclosure–Evidence from banking entities in ASEAN

K Saadah, D Setiawan, AN Probohudono… - Journal of Open …, 2024 - Elsevier
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 …

Diversity, equity, and inclusion reporting in European Union companies: The role of female directors and the European regulatory framework

IM García‐Sánchez, S Marín‐Hernández… - … Strategy and the …, 2024 - Wiley Online Library
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: a systematic review

M Elmarzouky, K Hussainey… - International Journal of …, 2024 - inderscienceonline.com
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 …

The impact of internal governance mechanisms on environmental performance of Saudi firms

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 …

Trends in digital transformation (DT) of higher education institutes (HEI): bibliometric and systematic review of 13 years

S Joshi, AP Srivastava, S Prabhu, P Pathak… - Journal of Applied …, 2024 - emerald.com
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 …

Board governance and audit report lag in the light of big data adoption: the case of Egypt

HMS Ahmed, S El-Halaby, K Albitar - International Journal of …, 2023 - emerald.com
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) …

The impact of brexit disclosure on trade credit

M Elmarzouky, K Hussainey, K Albitar… - … Journal of Finance & …, 2024 - Wiley Online Library
ABSTRACT The Financial Reporting Council (FRC) issued guidance for companies
regarding the disclosure of significant changes in principal risks. We explore the nexus …

An analysis of the use of visual elements in workplace diversity disclosure

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 …

What Is the Relationship between Corporate Social Responsibility and Financial Performance in the UK Banking Sector?

G Giannopoulos, N Pilcher, I Salmon - Journal of Risk and Financial …, 2024 - mdpi.com
This study rigorously investigates the intricate dynamics between Corporate Social
Responsibility (CSR), quantified through Environmental, Social, and Governance (ESG) …