... © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only CSR subcommittee Discretionary and nondiscretionary Carbon emission reduction Carbon emission reduction score COVID-19 pandemic M42 G34 JEL Code M42 G34 M42 G34...

..., by addressing the following central research question: M42 RQ1. To what extent do the cultural dimensions influence the implementation of international internal audit standards and shape the internal audit work environment across diverse national contexts? The research builds upon...

... reporting quality. Taking the case of Portugal, a non-Anglo-Saxon country with concentrated ownership in listed firms, it extends the understanding of accounting enforcement’s impact in the European context. 23 01 2024 29 07 2024 19 10 2024 27 03 2025 26 04 2025 M41 M42...

... pandemic Risk management Crisis management Organizational resilience Remote working 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...

... in publicly listed firms. The research adds to the body of knowledge on corporate governance and audit quality. It provides a case study specific to the South African context, contributing to the global literature on these topics. G10 G34 M42 Audit quality has been and is always critical and its...

...-structured interviews of audit partners, chief financial officers (CFOs) and key audit regulators in Bangladesh to examine auditors’ strategic responses for KAMs reporting. Key audit matters Developing country Institutional theory M41 M42 International Standards on Auditing (ISA) 701...

... administrative functions in a company. Therefore, the first objective of this study is to provide more empirical evidence about the direct relationship between MASE and ERM and, thus, provide more justification about it. Finally, the following hypothesis is suggested: M41 M42 M48 In the light...

... 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...