Purpose – The conduct of this research represents part of an effort to modify audit risk model (ARM) as an implementation of corporate social responsibility (CSR) by certified public accounting (CPA) firms. It is intended to make clear the phenomena about the relationship between audit risk...

Purpose – By focusing on the intra‐organization dimension of corporate social responsibility (CSR), this paper aims to offer an ethnographic analysis of the way Coca‐Cola integrates its re‐branding and marketing strategies with CSR and the processes through which this strategic agenda is...

Purpose – Given the proliferation of United Kingdom (UK) media headlines around the recent financial meltdown and the subsequent allocation of blame to government, bankers, the Bank of England and the Financial Services Authority, it is clear that there is disquiet amongst the public as to how...

Purpose – This paper seeks to explore an alternative direction to break the theoretical impasse in CSR. Design/methodology/approach – The study employs ancient insights from the core of Buddhist teaching, featuring the Four Noble Truths and the concept of “me” and “mine”, for the...

Purpose – The overall objective of the study was to track, over a two‐year period, the reported incidences of corporate governance transgressions at five strategic South African state‐owned enterprises (SOEs). Design/methodology/approach – Transgressions for each SOE were documented...

Purpose – The purpose of this paper is to revisit the determinants of audit committee activity in UK listed companies after over a decade since the last investigation of this matter and with numerous significant changes in the regulatory and corporate governance framework globally....

Purpose – This inquiry into companies listed on the Ho Chi Minh City Stock Exchange (HOSE) in Vietnam seeks to discern whether such constructs as corporate social responsibility (CSR) and ethics act as antecedents for corporate governance. Design/methodology/approach – Three hundred and...

Purpose – This study aims to investigate the relationship between corporate governance and financial characteristics and the extent of corporate social responsibility (CSR) disclosure in the USA. These corporate governance and financial characteristics are the board meetings, average age of...

Purpose The objective of this study is to understand the linkages among executive compensation, corporate governance and performance of the Indian family and non-family firms. Further, the study also analyzes the level of shareholding pattern of the Indian family firms on their performance and...

Purpose This paper aims to examine the impact of Shari’ah supervisory boards (SSBs) on the performance of Islamic banks (IBs). It also tests whether SSBs’ attributes affect the performance of IBs. Based on a sample of 1,803 Islamic bank-year observations from 82 banks in 15 countries over...