... emission reduction Carbon emission reduction score COVID-19 pandemic M42 G34 JEL Code M42 G34 M42 G34 With growing attention to climate change, firms are increasingly adopting sustainability-oriented governance mechanisms, such as corporate social responsibility (CSR...

... 03 2025 13 06 2025 02 09 2025 04 10 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Internal audit Cultural dimensions Environment M42 In recent years, economic, political, social and environmental...

... 10 2024 27 03 2025 26 04 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Accounting quality Accounting enforcement Corporate governance Auditing Oversight system Compliance M41 M42 Accounting enforcement...

... resilience framework by adding a communication factor. M40 M42 G3 G34 Despite what was going on with COVID, our team was still able to do what we needed to do. Were there times when people weren’t as responsive as normal? Yes. Did everything go perfectly? No. But for our team members, who...

... 05 07 2023 26 10 2023 18 01 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only South Africa Audit committee Audit quality Market reactions G10 G34 M42 Several studies have depicted how audit quality impacts...

... (Belal et al., 2017). Key audit matters Developing country Institutional theory M41 M42 International Standards on Auditing (ISA) 701 mandates a significant change in the structure and contents of audit reports. Auditors now need to disclose key audit matters (KAMs...

... to MASs and their role in Jordan. M41 M42 M48 In the light of recent economic crises that have affected the business environment, management accounting has become one of the most valuable sources of information in the business world, where the information generated by management accounting...

... auditor might evolve in the future. Financial reporting Audit Blockchain Fintech Machine learning Equity investment Internet of things Smart contracts G10 G15 M42 “Gatekeepers in financial markets have the power to provide the institutional stability, fortitude and direction...