... strategy. Audit fees Audit risk Downsizing Layoffs Corporate government G34 J63 M14 M42 M51 Ministry of Education of Humanities and Social Science project of China 21YJA630107 In previous theoretical analyses, we argue that layoffs violate the psychological contract...

... Sustainability assurance Stakeholder orientation M12 M14 M15 Corporate reporting provides investors and other stakeholders with financial information on economic sustainability performance (ESP) and nonfinancial information on environmental, social and governance (ESG) sustainability performance...

... (Ashbaugh, 2004 ; Law, 2008 ; Zerni, 2012). G34 M14 M41 M42 American University of Beirut 103796 Agency theorists posit that side payments for non-audit services may reduce auditor independence (see, for instance, Kornish and Levine, 2004 ; Dobler, 2014). The economic bonds between...

... M14 H17 McWilliams and Siegel (2000) defined corporate social responsibility (CSR) as “the actions that appear to promote some social deeds, beyond the firm’s financial interests which is legal and required by law.” CSR practices range widely, from production of environmental-friendly...

... Publishing Limited Licensed re-use rights only Cybersecurity Assurance Internal auditing Cyber risk G3 D8 M14 Today’s global business surroundings impose organizations across all industry sectors to have a secure digital infrastructure for commercial transactions. This inter...