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Keywords: Corporate social responsibility
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Journal Articles
Money laundering: effectiveness of the corporate social responsibility (CSR) law in the UAE
Available to Purchase
Journal:
Journal of Financial Crime
Journal of Financial Crime (2024) 31 (5): 1126–1139.
Published: 11 September 2023
...Tareq Na′el Al-Tawil Purpose The purpose of this paper is to examine the extent to which the corporate social responsibility (CSR) law will help combat money laundering in the United Arab Emirates (UAE). Design/methodology/approach The paper will first focus on examining whether money...
Journal Articles
Journal:
Journal of Financial Crime
Journal of Financial Crime (2024) 31 (5): 1082–1093.
Published: 17 August 2023
... that Czech firms provide more information if they operate in a higher-risk environment (energy, materials and financial services) or are state-owned (or with a state ownership stake). It also reveals that companies participating in corporate social responsibility (CSR) initiatives (UN Global Compact...
Journal Articles
Accounting fraud and corporate sustainability: Chinese listed companies
Available to Purchase
Journal:
Journal of Financial Crime
Journal of Financial Crime (2024) 31 (3): 558–574.
Published: 11 May 2023
... a pooled ordinary least square regression model using panel data. Accounting fraud is represented by accounting disclosure, which is measured by its quality and timeliness, while corporate sustainability is measured by earnings management and corporate social responsibility. Findings Empirical findings...
Journal Articles
What does it mean for a corporation to take responsibility for its supply chain?
Available to Purchase
Journal:
Journal of Financial Crime
Journal of Financial Crime (2023) 30 (5): 1418–1425.
Published: 24 August 2022
.... Findings The transnational nature of global supply chains, the depth of manufacturing tiers and the power asymmetries between buyer and seller are some of the fundamental sticking points in dissecting corporate social responsibility. Originality/value This paper uses a unique parallel perspective...
Journal Articles
The impact of ownership structure on corporate tax avoidance with corporate social responsibility as mediating variable
Available to Purchase
Journal:
Journal of Financial Crime
Journal of Financial Crime (2022) 29 (3): 836–852.
Published: 30 August 2021
...Anissa Dakhli Purpose The purpose of this paper is to investigate the direct and indirect relationship between institutional ownership and corporate tax avoidance using corporate social responsibility (CSR) as a mediating variable. Design/methodology/approach This study uses panel...
Journal Articles
Corporate governance: on the crossroads of meta-regulation and social responsibility
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Journal:
Journal of Financial Crime
Journal of Financial Crime (2020) 27 (3): 801–820.
Published: 10 August 2020
..., inter alia. The exposition also touches on the regulatory metamorphosis of corporate governance in its convergence towards “meta-regulation” with corporate social responsibility at the core. Findings While meta-regulation has so far worked in many countries, caution is expressed over the perils...
Journal Articles
Tax avoidance: do board gender diversity and sustainability performance make a difference?
Available to Purchase
Journal:
Journal of Financial Crime
Journal of Financial Crime (2020) 27 (4): 1389–1408.
Published: 03 February 2020
...., 1993), corporate governance and corporate social responsibility (CSR) disclosure (Jo and Harjoto, 2011 ; García-Meca et al., 2015). In the same vein, several attempts (Jimeno and Redondo, 2008 ; Campbell and Mínguez-Vera, 2008) have been made to show that women on the board of directors...
Journal Articles
The fight against corruption in Portugal: evidence from sustainability reports
Available to Purchase
Journal:
Journal of Financial Crime
Journal of Financial Crime (2016) 23 (1): 132–142.
Published: 04 January 2016
... analysis issues associated with subjectivity in the coding process and the use of a limited content analysis method. Originality/value – This paper adds to the scarce research on the fight against corruption in corporate social responsibility and the reporting thereof by providing new empirical data...
Journal Articles
Public‐private partnerships in the fight against crime: An emerging frontier in corporate social responsibility
Available to Purchase
Journal:
Journal of Financial Crime
Journal of Financial Crime (2011) 18 (3): 282–291.
Published: 19 July 2011
...Jeffrey Avina Purpose The paper's aim is to demonstrate how organizations related to public security and safety can more effectively partner with private sector companies under the rubric of corporate social responsibility (CSR). Design/methodology/approach An analysis of actual cases...
Journal Articles
Auditors in a changing regulatory environment
Available to Purchase
Journal:
Journal of Financial Crime
Journal of Financial Crime (2006) 13 (1): 51–55.
Published: 01 January 2006
... Group Publishing Limited 2006 Corporate social responsibility Auditors Auditing standards Corporate responsibility is a concept which is inherent in the very nature of the behaviour and conduct of corporations and those who are associated with them. During the best of times...
