After the emergence of financial scams like Enron, WorldCom and Toshiba, the researchers have emphasized the significance of the audit committee (AC) in curtailing the earnings management (EM). The role of the AC in financial reporting has received significant attention in accounting research...

This paper explores the relationship between impression management and organizational citizenship behavior (OCB) and how reciprocity, honesty-humility, and job insecurity determines this relationship. Data have been collected based on a sample of 710 contractual faculty members of public and...

This study compares the quality of Corporate Social Responsibility (CSR) practices and reporting of firms operating in Africa listed in Western economies and firms exclusively listed on the African stock exchange, using the Global Reporting Initiative (GRI) CSR checklist. Interpretive content...

This study analyses the relationship between sustainability performance, convention signatures, sustainability offices, sustainability research, teaching programs, student clubs, financial statements, and the extent of sustainability reporting in higher education institutions (HEIs). The sample...

Consistent with the notion that sustainability reporting (also known as corporate social responsibility (CSR) reporting) signals an ethical corporate culture and high monitoring, this study seeks to determine whether sustainability reporting reduces real earnings management (REM) practices and...

This study examines the impact of big data analytics capabilities (BDAC) on sustainability reporting disclosure on Facebook (SRDF) and the moderating impact of tone at the top's attributes on the relationship between BDAC and SRDF. A total of 100 publicly listed companies (PLCs) in Malaysia that...

This study investigates the potential influence of several pertinent factors including R&D intensity, directors' education, and firm size towards ESG disclosure. This study utilised samples from top 10 companies listed in 6 (six) different Global Islamic Indices with a three-year observation...

We explore the socially responsible investment practices and implementation approaches of some extractive listed firms through the lens of institutional theory. Using an interpretive case study approach with data collected from interviews, observations, and archival documents, over 10 months, we...

Researchers are paying an unprecedented level of attention to the role that sustainability disclosures may play in enhancing financial performance. This study, therefore, examines this issue in a developing country context such as Jordan using a panel data set of 1,705 firm-year observations of...

Retail centers can be considered as places for interactional and recreational activities and such social roles of retail centers contribute to the popularity of the retail centers. Therefore, the main objective of this study was to identify effective factors encouraging customers to engage with...