... embedded within professional associations influence managerial legitimacy and, subsequently, improve member performance. Design/methodology/approach This study uses legitimacy theory and the dynamic capabilities framework to explore how professional associations adapt to changing environmental...

...Mia Mahmudur Rahim; Sanjaya Chinthana Kuruppu; Md Tarikul Islam The remainder of the paper is structured as follows. Section 2 discusses the case and overall context of the study, emphasising social auditing and its nexus with societal legitimacy. In particular, it focuses on legitimacy...

...Charl de Villiers; Pei-Chi Kelly Hsiao; Stefano Zambon; Elisabetta Magnaghi Purpose This paper aims to develop a conceptual framework for extended external reporting (EER) influences (EERI), including sustainability, non-financial, integrated and value reporting. Using the Environmental Legitimacy...

...Federica De Santis; Giuseppe D’Onza Purpose This study aims to analyze the utilization of big data and data analytics (BDA) in financial auditing, focusing on the process of producing legitimacy around these techniques, the factors fostering or hindering such process and the action auditors take...

...Cristina Florio; Alice Francesca Sproviero Purpose This study aims to explore how corporate discourses enact legitimation strategies aimed at repairing pragmatic, moral and cognitive legitimacy types (Suchman, 1995) after a scandal involving sustainability, namely, the Volkswagen’s 2015 diesel...

... 24 07 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Corporate governance Accountability Universities Stakeholders Legitimacy In the past years, public sector organizations (PSOs), that represent around 40% of all economic...

... Publishing Limited Licensed re-use rights only Stakeholders Corporate social responsibility Legitimacy Information disclosure State-owned enterprises In the past decades, corporations around the world have increased their reporting of environmental, social and governance information...

...Yuli Marcela Suárez-Rico; Mª Antonia García-Benau; Mauricio Gómez-Villegas Purpose This study aims to analyse CSR communication in the Latin American Integrated Market companies using Facebook, by studying disclosure and its determinants along with the legitimacy and interactivity of CSR posts...

...Christa Wingard; Jan Bosman; Bright Amisi Purpose The purpose of this paper is to assess the influences on the due process of standard-setting with reference to the legitimacy of the financial reporting “soft law” that is International Financial Reporting Standards (IFRS). Design/methodology...