... sustainability Hybrid methodology C4 G14 G38 L21 M41 O61 Q56 The global business landscape is undergoing a profound transformation, driven by an escalating demand for transparency, accountability and sustainability in corporate reporting (Barker, 2025 ; Soobaroyen and Ntim, 2013...

... implications for companies, auditors, investors and regulators. Originality/value This research pioneers the link between cash dividends and KAMs, enriching both the accounting and finance literature with novel perspectives. G35 M41 M42 Corresponding author Md. Rezaul Karim reza.ais...

... for regulators, policymakers and accounting standard-setters in support of mandatory public CbC reporting for non-financial multinational corporations. Country-by-country reporting Tax avoidance The cost of equity capital Cross-country study M16 M41 M48 M16 M41 M48 M16 M41 M48...

...) commitments within the organisation (ISO 14001). This study will review how these pronouncements affect CSR reporting next. CSR pronouncements Harmonisation CSR reporting Institutional theory M41 M49 Economic globalisation has increased stakeholders’ social and environmental...

... misconduct Integrity culture J23 M14 M41 M48 J23 M14 M41 M48 J23 M14 M41 M48 As stakeholders of firms give more attention to nonfinancial initiatives, researchers also expand the literature by establishing connections between a company’s financial practices and its...

... Limited Licensed re-use rights only Non-GAAP SEC guidance Informativeness Opportunism Judgment Decision-making Uncertainty Epistemic motivation Process accountability G38 M40 M41 M48 In issuing guidance on non-GAAP disclosures regulators must manage a trade-off between...

... to businesses and households. © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Corporate social responsibility Bank capital Risk Firm value M14 M40 M41 M48 Over time, companies and countries that do not respond to stakeholders...

... © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Female CFOs Investment efficiency Directors’ interaction Homophily Malaysia G11 G30 G40 J10 J16 M41 Although chief financial officers (CFOs) are considered second in importance...

... markets M42 M41 G32 G34 G38 A large body of research examines whether the factors enhancing audit quality affect IS. Findings show that enhanced quality of audits is associated with lower discretionary accruals (Chen et al., 2008), lower earnings manipulation (Chi et al...

..., namely the suspension of auditor business activity on the audit fees, and audit quality provided by the suspended audit firms in the post suspension period. Enforcement Disciplinary action Audit fees Audit quality Audit oversight M41 M42 In recent years, the auditing profession...

... Carbon accounting Physical environment Accounting theory Corporate social responsibility classification M14 M41 Global warming is one of the most significant challenges facing society, and countries are increasingly transitioning to low-carbon economies (Stern, 2006 ; IPCC, 2019...

...-use rights only Corporate governance Corporate social responsibility Financial management Quantitative research Financial inclusion CSR expenditure Firm performance Simultaneous equation M14 M41 Financial inclusion [ 1 ] (FI) enables businesses to reduce unemployment...

... reporting Sustainability Disclosure Institutional entrepreneurship Social and environmental Institutional Q01 Q56 M14 M41 This study explores the enablers and barriers to the involvement of accountants in integrated reporting. The accounting profession’s engagement in integrated...

...Daniel Tidbury; Steven F. Cahan; Li Chen D70 G34 M41 Increasing diversity on corporate boards continues to be an objective of policymakers and regulators. For example, in the USA, since 2010 the SEC has required that each company disclose whether, and if so how, its nominating...

... 2021 Emerald Publishing Limited Licensed re-use rights only M40 M41 G32 There has been growing awareness of the International Integrated Reporting Framework (IIRF) since its release in December 2013 (de Villiers et al., 2020 ; IIRC, 2018 ; Rinaldi et al., 2018...

... M14 M41 M48 Integrated thinking (IT) belongs to the attitude of encompassing all the interdependencies amongst the factors which influence the ability to create value. As described in the integrated reporting (IR) Framework, it is “the active consideration by an organisation...

... 23 10 2020 11 11 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Sustainability Long-term investing Equity Fair value accounting European Union M41 P16 K22 By adopting the Paris Agreement on climate change...

...-Alhtaybat, 2018). This may consequently lead to set up an organization’s governance structure based on solely short-term disruptions and to respond to stakeholders’ legitimate needs with a “silos” thinking in the pursuit of merely financial results. M14 M40 M41 Value creation Stakeholder...

... M41 We draw on the insights of stakeholder theory to explain CG-CSR interfaces in New Zealand for two important reasons. Firstly, it broadens CG issues (i.e. boards’ responsibilities towards stakeholders rather than just providers of capital), contributing to stakeholders’ management decisions...

.... Then we examine the asymmetric impact of actual CSR expenditure on stock returns based on whether firms: Firm value Section 135 Mandatory CSR regime Indian Companies Act CSR expenditure M14 M40 M41 M48 Poverty, unemployment, poor working conditions and gender inequality...