...Md. Harun Ur Rashid; Mohammad Ahsan Habib; Rashid Zaman Purpose This study aims to investigate whether audit committees shape the corporate social responsibility ( CSR ) disclosure practices of family-controlled and politically connected firms. Specifically, this study examines the extent to which...

... effect of corporate social responsibility committee’s (CSRC). Even though integrated reporting (IR) is becoming more significant, nothing is known about the function of IAF in this setting. Design/methodology/approach This study uses ordinary least squares regressions, integrating two-way cluster...

...Hanwen Chen; Siyi Liu; Xin Liu; Jiani Wang Purpose The paper aims to examine the corporate social responsibility (CSR) activity of audit firms. Design/methodology/approach Using hand-collected data on all Chinese audit firms’ CSR activities from 2007 to 2020, this study constructs two measures...

...Li (Lily) Zheng Brooks; Susan Gill; Bernard Wong-On-Wing; Michael D. Yu Purpose This study aims to examine the moderating effect of audit firm tenure on the association between corporate social responsibility (CSR) and firm value. Prior studies provide mixed results on this association, which may...

... incentives on corporate social responsibility performance (CSRP) is more pronounced in state-owned firms than it is in non-state-owned firms. The study’s findings are consistent with tournament theory and the conventional wisdom hypothesis, which proposes that better incentives lead to competitiveness, which...

... for the implementation of corporate social responsibility (environmental) reporting originally referred to as social (environmental) auditing. The Securities and Exchange Commission’s (SEC) role and actions are analysed in detail in order to highlight the direction of this Federal Agency in relation...

... on evaluating the performance of the board of directors using the balanced scorecard. This study is an important attempt to evaluate the sustainable performance of the board of directors using the balanced scorecard by taking into consideration the corporate social responsibility perspective. The proposed...

... on a particular ethical issue, hiring and training from the local community. Further research is necessary to consider the effect of personal ethical values on other aspects of corporate social responsibility (CSR). Practical implications – This study indicates that ethical values will be less salient when...

...Mohammad Badrul Muttakin; Arifur Khan; Mohammad I Azim Purpose – This paper aims to explore the relationship between corporate social responsibility (CSR) disclosures and earnings quality proxied by earnings accruals. Specifically, we examine whether CSR disclosures are context-specific...

...Faizah Darus; Yussri Sawani; Mustaffa Mohamed Zain; Tamoi Janggu Purpose – This study explores the factors that impede the growth of the voluntary adoption of independent corporate social responsibilities assurance (CSRA) practices among manufacturing companies in Malaysia. Despite the argument...

... initiatives and earnings management. Barri Litt can be contacted at: bl381@nova.edu © Emerald Group Publishing Limited 2014 Earnings management Corporate social responsibility Environmental performance Climate Earnings quality Corporate social and environmental responsibility...

...Abdifatah Ahmed Haji Purpose The purpose of this paper is to examine corporate social responsibility (CSR) disclosures over a period of time when the business environment, particularly the Malaysian environment, experienced several significant changes including the recent financial crises...

...Khaled Hussainey; Zakaria Ali Aribi; Simon S. Gao Purpose This study aims to examine the influence of Islam on corporate social responsibility (CSR) and corporate social responsibility disclosure (CSRD) in Islamic financial institutions (IFIs) with a focus on an analysis of narrative reporting...

... the political cost hypothesis per the CER/EM literature, but they do support the institutional hypothesis (in the case of environmental strengths) and myopia avoidance hypothesis (in the case of environmental concerns) per the broader corporate social responsibility (CSR)/EM literature. Research limitations...

...Mustaruddin Saleh; Norhayah Zulkifli; Rusnah Muhamad Purpose The aim of this paper is to explore corporate social responsibility (CSR) disclosure and its relation to institutional ownership (IO) of Malaysian public listed companies (PLCs). Design/methodology/approach Testing of hypotheses have...

... from the Institutional perspective and its relevance to a developing economy. Azlan Amran can be contacted at: azlan_amran@hotmail.com © Emerald Group Publishing Limited 2008 Corporate social responsibility Government Influence Malaysia Recent surveys (KPMG, 2002 ; ACCA...