Search results

The objective of this study is to determine the impact of GHG assurance on firms’ carbon emissions performance (CEP) regarding curbing carbon emissions and the effect on such by the GHG assurance provider’s affiliation and reputation. It also explores whether the affiliation and reputation of GHG assurance providers imply the relationship between GHG assurance and the firm’s CEP. Further, this study examines the moderating effect of the country’s development level on the relationship.

Based on a sample of international firms from 56 countries spanning the period from 2012 to 2020, this study utilizes the ordinary least squares (OLS) regression. We also run the OLS regression at times t+1 and t+2 to verify the baseline results. To address the endogeneity concerns arising from self-selection bias and the causality effect, this study applies the generalized method of moment (GMM) and the Heckman test.

This study finds that GHG assurance leads to better CEP by firms. We also find that engaging with accounting assurance providers leads firms to a better CEP than non-accounting assurance providers. Our results show that Big Four auditors can help firms decrease carbon emissions. We also find that the positive effect of GHG assurance is prevalent in firms operating in developed countries.

Our study only considers the influence of the assuror’s reputation and affiliation on CEP without examining other factors that may influence the quality of assurance services provided.

Our study provides a practical implication related to the influence of a GHG assurance provider’s affiliation and reputation globally by providing evidence that accounting and Big Four assurance providers do play a significant role in a firm’s carbon emission performance. This study offers great insights into the GHG assurance impact on CEP with the interplay between the assuror’s affiliation and reputation and the country’s development.

This paper enriches the limit evidence on GHG assurance and CEP by providing novel evidence on the relationship between GHG assurance and a firm’s CEP. Moreover, this study provides insights into the implication of a country’s development level on the role of GHG assurance in CEP.

This study uses meta-analysis to examine the relationship between corporate sustainability reporting (CSR) and stock price crash risk (SPCR) and to discern the moderating effects of country-level institutional quality and cultural dimensions on this link.

The study used mean correlation coefficients to test the relationship between CSR and SPCR and meta-regressions to test the moderating effects. The analysis considers 65 effect sizes from 24 empirical studies.

The results showed that CSR reduces the chances of SPCR. The inverse relationship between CSR and SPCR is stronger in masculine, high power distance and long-term oriented cultures and is less pronounced in individualistic, uncertainty avoidance and indulgent cultures. The inverse relationship is also stronger in countries where high-quality institutions exist.

This study is based on correlation coefficient analysis and excludes studies publishing only regression results. Furthermore, it provides guidance to lessen SPCR. Findings suggest that such initiatives may mitigate the risk of stock price crashes for firms. Through meta-analysis, this research investigates the correlation between environmental, social and governance (ESG) disclosure and stock price crash occurrences, offering insights with significant implications for the European financial landscape and globally.

This is a pioneer meta-analysis that investigates the link between CSR and SPCR and the moderating effects of country-level institutional quality and cultural dimensions. Our study sheds light on the potential impact of promoting a sustainable and responsible business environment in Europe through comprehensive ESG disclosure under the Corporate Sustainability Reporting Directive (CSRD).

This study explores the social conditions for sustainability practices, addressing the processes whereby associational gardening practices in a highly segregated context may or may not create connections and capacities across urban social divides.

Based on organizational ethnographic fieldwork, the article explores urban gardens as potential meeting places in a segregated city, Gothenburg, focusing on collectively organized gardening projects in different socioeconomic and socio-spatial settings.

The study identifies the unintentional encounters embedded in the immaterial act of gardening, that is, digging, planting and actual gardening practices regardless of the harvest. Such practices were found to be important for social sustainability practices beyond the continuous reproduction of silos, at least in multicultural settings. Nevertheless, many urban gardeners create a green living room for themselves and their neighbours, and engagement with those outside their silos often becomes more of a symbolic act of global solidarity, especially in more culturally homogeneous areas.

The article fills a gap in the research by focusing on the social conditions for sustainability practices in urban segregated areas. By showing how gardening practices often reproduce cultural similarity, the study highlights the importance of revealing practices and places that facilitate unintentional social “bonus” interactions that nonetheless occur in two of the gardening environments studied. Unintentional encounters are identified as important dimensions of social sustainability practices.

Given the contradictory findings of standardization/adaptation of marketing strategy in explaining export performance in the extant research, this study aims to examine the contingent effects of managerial ties and born global orientation in the standardized advertising-export performance conceptualization.

The study used two-respondent method in the survey research by a sample of 155 exporting firms operating in the industrial marketing based in Australia and New Zealand and applied hierarchical regression analysis to test the hypotheses.

The findings demonstrate that standardized advertising has a significant effect on export performance and this relationship is positively moderated by business ties. Such effect is particularly enhanced for born global firms (than nonborn global firms). However, political ties negatively influence the impact of standardized advertising on performance and such effect is stronger for born global firms.

A broader perspective of contingent variables should be included to examine the underlying relationship between standardized advertising and export performance in capturing the dynamism in international marketing contexts, such as institutional frameworks or sociocultural environments in host countries.

Standardized advertising is critical for born global firms’ export performance as it can increase efficiency and speed up internationalization processes. Such positive impact of standardized advertising on export performance is further enhanced if born global firms allocate resources to develop strong business ties with host country partners instead of building political ties with host country governments, because smooth business networking can facilitate standardized advertising on industrial marketing, yet justifiable political relations require intricate negotiations that often prolong internationalization progress.

This study incorporates managerial ties and born global orientation as contingent factors in fixing the theoretic interlock between standardization advertising strategy and export firm performance.

The purpose of this paper is to report on bibliometric research on the activities and services offered by distance libraries that serve distance learning institutions.

The analysis of scholarly communication has always been a valuable tool for researchers and policymakers in order to understand trends, gaps and patterns in a specific field. In this paper, a bibliometric analysis has been applied based on a well-known bibliometric tool called “VOSviewer.” The articles that constitute the dataset of current research were drawn from two journals: the Journal of Library Administration and the Journal of Library and Information Services in Distance Learning.

The bibliometric analysis applied in distance libraries showed that the researchers in this domain are mainly introverts and need to prioritize engaging in the scientific research process over merely publishing good practices. Although there are a lot of libraries serving distance learning institutions (formal and non-formal), there is a notable lack of activity in the scientific publication field.

Distance libraries have played a significant role in supporting distance learning, and since distance education has become more important in the educational ecosystem, the analysis of its scholarly production would provide administrators, researchers and policymakers with insights for the next era of conventional libraries.

This study aims to provide an overview of the state-of-the-art in efficiency measurement within higher education (HE). Specifically, it seeks to gather all relevant articles on the topic and subsequently categorize these studies using a flowchart based on two core aspects of the topic.

This study employs bibliometric and content analyses to conduct a systematic literature review. The Preferred Reporting Items for Systematic Review (PRISMA) framework is used to identify the search protocol, followed by analyses to classify and categorize articles.

The bibliometric analysis identifies prominent themes, methodologies and literature gaps. The content findings highlight key insights on higher educational institution (HEI) efficiency, including organizational structures, services and operational activities.

This research contributes to the existing knowledge by synthesizing global literature on HEI’s efficiency. Utilizing the flowchart developed by the authors, the study captures the state-of-the-art based on two critical aspects: methodologies and content. Insights from the analysis and subsequent classification of previous literature provide valuable directions for future research.

The purpose of this paper is to propose and validate a theoretical model to investigate the relationship between self-organisation, information integration, adaptability and supply chain agility in humanitarian organisations.

A theoretical model was developed from extant studies and assessed through a structured questionnaire survey of 86 humanitarian organisations operating in South Sudan. The data were analysed using partial least square structural equation modelling.

The study found that self-organisation has a discernible positive influence on supply chain agility not only directly but also indirectly through adaptability. Further, information integration does not significantly influence supply chain agility directly but is fully mediated by adaptability. Together, the antecedent variables account for 53.9% variance in supply chain agility.

This study contributes to providing an empirical understanding of a humanitarian supply chain as a complex adaptive system and hence the need to incorporate self-organising and adaptive dimensions in supply chain management practice. Furthermore, it confirms the centrality of the complex adaptive system feature of adaptability when building supply chain agility through self-organisation and information integration.

The findings provide a firm ground for managerial decisions on investment in self-organisation and information integration dimensions so as to enhance adaptability and improve supply chain agility in humanitarian organisations.

This study is distinctive in the sense that it uses the complex adaptive system variables to empirically validate the relationships between self-organisation, information integration, adaptability and supply chain agility in humanitarian organisations in the world’s youngest developing economy with a long history of conflict and humanitarian intervention. The mediating influence of adaptability examined in this study is also novel.

This study explores the differences and similarities of work value profiles in samples of business students from four countries with markedly different cultures and labor markets.

We used multiple-group latent profile analysis (LPA) to explore the differences and similarities in work value profiles across cultures (n = 317 from Switzerland, n = 313 from Spain, n = 326 from the United States and n = 327 from China).

The latent profiles mostly show similarities across countries: the largest profiles are a want it all and a humble profile with overall high and intermediate levels in all work values. An overall low work value levels profile and one stressing high security and pay emerged in all countries except Switzerland. In the Swiss sample, two unique profiles emerged: the no status and freelancers profiles.

This study has implications for employee attraction, relations and career counseling with culturally diverse populations.

Studies on work values across cultures most often make direct comparisons between samples, which can lead to excessive emphasis on sometimes small differences. By first studying within-culture differences before comparing the results across cultures, we find that there may be more similarities than differences in work values across cultures and that cross-cultural differences may have often been overstated.

Against the backdrop of the global reshaping of supply chains, supply chain ecosystems have emerged as a critical force in ensuring the high-quality development of enterprises and fostering stable economic growth. However, a systematic theoretical understanding of how to construct these supply chain ecosystems remains nascent. This study aims to explore the mechanism of the process of building supply chain ecosystems between digital innovation platform enterprises and digital trading platform enterprises from the perspective of dynamic capabilities.

An explanatory case study is conducted based on a theoretical framework grounded on dynamic capabilities view. Two preeminent digital platform enterprises in China (Haier and JD.com) are studied. The authors primarily conducted this research by collecting a large volume of these Chinese public materials.

First, the construction processes of supply chain ecosystems in both digital platform enterprises can be delineated into three stages: embryonic, development and maturity. Second, digital innovation platform enterprises’ construction process is primarily influenced by factors such as production and operational collaboration, consumer demand and research and development. This influence is exerted through interactions on digital platforms and within sub-ecosystems. Meanwhile, digital trading platform enterprises’ construction process is influenced by factors such as infrastructure development, consumer demand and financial support, driving dynamic capability formation through multi-party cooperation and ecological interactions based on conceptual identity.

In the establishment of supply chain ecosystems, digital platform enterprises should prioritize the cultivation of opportunity expansion, resource integration and symbiotic relationship capabilities. Furthermore, this study shows that digital platform enterprises need to actively adjust their interactive relationships with cooperating enterprises based on changes in the market, industry, policies and their own developmental stages.

This study addresses prior deficiencies in understanding the comprehensive construction of supply chain ecosystems and provides significant insights to enhance the theoretical foundation of supply chain ecosystem studies. Additionally, this paper uncovers the dynamic capability development behaviors and contextual features inherent in the construction process of supply chain ecosystems by digital platform enterprises.

The purpose of this study is to provide a systematic review of research development on auditing in the European Union over the past decade and suggest future research directions.

Following the PRISMA protocol, the authors systematically reviewed the relevant literature and conducted a qualitative content analysis of 107 studies on auditing in the European Union published between 2012 and 2023.

The results indicate increased auditing literature in the European Union from 2012 to August 2023. Around 40% of the papers were focused on six nations: Germany, Spain, Italy, the UK, Sweden and France. Additionally, 35.5% of papers have been published in three major journals: Accounting in Europe, International Journal of Auditing and the European Accounting Review. Moreover, 82.24% of papers used quantitative methods, with a few using qualitative or mixed methods. Also, most of the studies in the sample endorsed the European Union’s auditing reforms, which included implementing a cap on nonaudit fees and enhancing the independence of audit committees. Contrary to this viewpoint, multiple studies have expressed disagreement with enforcing a total prohibition on nonaudit services, as certain services can enhance auditing quality. Similarly, other studies have contested the necessity of mandatory auditor rotation every 10 years, citing the significant additional expenses associated with this practice. Finally, further studies supported the European Union’s decision to make the joint audit voluntary, as it is related to high audit fees and low audit quality.

The limitations of this research primarily stem from the authors’ choices in selecting the database and defining the criteria for searching the studied papers.

This paper offers valuable insights into the future research prospects in the European Union’s auditing field. Hence, this analysis can be helpful for researchers and practitioners in developing this field based on future research recommendations and the identified themes.

To the best of the authors’ knowledge, this paper is the first study to systematically review the developments of the European Union auditing literature over the past decade.