... banking industry is undergoing substantial transformation, and considering its pivotal role in stimulating economy of the country, it faces rising scrutiny with respect to its effect on environment and society. To reduce risks and protect their reputation, banks have been urged to implement environmental...

... or purchase a firm’s products (Davis et al., 2021). The study focuses on the CSR-tax avoidance link in the context of the banking industry, as banks are considered the heart and key to economic growth and reducing poverty (Uddin et al., 2018). Without increasing the banking industry’s...

... the impact of board independence and CSRD. H1. There is a positive relationship between board independence and CSRD. Bangladesh Banking industry Board independence Moderating effect Corporate social responsibility disclosure Politician directors The main engagement...

...Mohammad Tazul Islam; Katsuhiko Kokubu; Kimitaka Nishitani Purpose The purpose of this study is to test the legitimacy theory (LT) argument in the context of the banking industry of a developing country, taking Bangladesh as a case by interpreting the bank managers’ perceptions in legitimizing...

... 2018 29 04 2018 08 07 2018 © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Financial crisis Internal control Banking industry Risks management SOX 2002 One particular area that is relevant to the auditor’s position during...

...Mohammad Tazul Islam; Katsuhiko Kokubu Purpose The purpose of this paper is to examine the development of corporate social (CS) reporting in the developing country’s banking industry from the legitimacy theory perspective – Bangladesh as a case. Design/methodology/approach This study uses...