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The purpose of this study is to delve into the complex interplay between earnings management (EM), the International Financial Reporting Standards (IFRS) implementation and the reporting lag (RL) within the specific context of the Gulf Cooperation Council (GCC) region, with a particular emphasis on the Saudi context, offering insights into their influence on financial reporting practices.

Using a panel data set of 135 Saudi companies over an eight-year period, covering four years before and after the mandatory adoption of IFRS in 2017, this study investigates the Saudi financial reporting landscape. It uses interaction moderation analysis to explore variable effects and includes robustness analyses to validate the findings.

The findings reveal three key outcomes. First, they challenge conventional expectations by showing no significant impact of discretionary accruals (DACC) on RL, contrary to established accounting theories. This deviation is attributed to unique market characteristics within the GCC region, including family-owned businesses, government involvement and distinct regulations, with specific insights relevant to Saudi Arabia. Second, an unexpected positive association between IFRS adoption and RL in Saudi Arabia emerged. Several contextual factors contribute, including transition costs, compliance expenses, institutional dynamics and reconciling IFRS with local Shariah principles. Most importantly, IFRS adoption significantly reduced RL, especially for companies with high DACC levels. This highlights IFRS’s transformative role, emphasizes aligning EM with international standards for investor confidence and mitigating nonconformity risks in the GCC region’s business landscape.

The research findings carry significant practical implications for companies operating within the GCC region, accentuating the strategic imperative of timely financial reporting to bolster credibility, align with international standards and fortify investor confidence. Moreover, regulators and policymakers are urged to consider tailoring accounting regulations to accommodate the distinctive GCC context, thereby adeptly addressing the intricacies stemming from the interplay of EM, IFRS adoption and RL dynamics in the region.

This study adds to the current body of literature by highlighting the significant moderating influence of IFRS transition on the nexus between DACC and RL. It underscores the crucial role of this global accounting framework in reshaping financial reporting practices.

Mining activities can promote development despite issues of environmental and social impact; however, corporate social responsibility (CSR) implementation is still an issue in the industry, which has received little attention in the literature and almost none to the operational level. This paper aims to address this gap by adopting the perspective of CSR practitioners to explore the way mining companies implement CSR at site level.

This paper uses an exploratory approach with in-depth interviews to investigate site-level CSR implementation and challenges in the context of mining in Brazil.

This study identifies primary challenges in CSR implementation and several ways in which they might be addressed. To the best of the authors’ knowledge, this paper identifies for the first time two implementation-hindering aspects of the routine of CSR practitioners – excessive time spent at the office as opposed to in the field engaging in the community and a disproportionate amount of time spent on complaint management. In addition, this paper demonstrates the applicability of stakeholder theory in the CSR field, highlighting the need for increased collaboration among internal and external stakeholders to advance CSR implementation.

This study adopts the perspective of CSR practitioners, who are key stakeholders in CSR implementation, working in mining sites in Brazil, as the impact of mining can be especially marked in developing countries.

In a context of growing concern about the environmental and social crisis, education for sustainability has emerged as a key educational approach to address these challenges. University education plays a crucial role in training professionals who are aware of and committed to sustainability. This study aims to examine the impact of the socio-professional characteristics of university professors on the awareness and implementation of sustainability in teaching and research.

This study uses the academics’ statements through a survey to describe the degree of awareness and implementation of sustainability at the University of the Basque Country (UPV/EHU) and evaluates the influence that certain socio-professional variables can have on their commitment to sustainability. For this purpose, the paper proposes the use of descriptive and inferential statistical techniques.

The research reveals that UPV/EHU is in the first phases of implementation of sustainability, indicating a low overall implementation. Therefore, it is proposed to promote internal awareness about sustainability, promote teacher training, integrate sustainability competencies in academic programs and promote research in areas with less scientific production related to sustainability, with emphasis on interdisciplinary collaboration and gender equality to achieve greater integration of sustainability in the university. In the case of the UPV/EHU, the sustainable development champions fulfill the profile of a female professor, with full-time dedication and whose disciplinary area is a minority.

This research has an individual framework and a static nature, and the results should be interpreted only in their context. Future research should have a national framework, a longitudinal nature and a broader range of university institutional agents. Another limitation of this methodology is the question coding process (Likert scales), which opens a wide range of subjectivity for the researcher.

To the best of the authors’ knowledge, this is the first study that measures the degree of implementation of sustainability at the UPV/EHU with the aim of specifying its efforts in the implementation and promotion of sustainability.

The global energy sector draws significant stakeholder attention due to never-ending controversies surrounding its environmental impacts. Investors’ response to such controversies causes direct financial implications for these firms. Furthermore, environmental, social and governance (ESG) sensitivity, which is likely to safeguard the energy sector firms from such controversies, is itself conditional to the development stage of a country and its regulatory environment. Therefore, this study aims to investigate if the influence of ESG on the share price volatility (SPV) of energy sector firms is subject to the development stage of the countries.

The study investigates nine years of panel data of 93 global energy sector firms from developing and developed nations. Using dynamic two-way fixed effects estimation and computing robust standard errors to obtain the econometric results.

The main finding reveals that the impact of ESG on SPV is, indeed, subject to the development stage of the nations. Similar results are observed for the effects of the social dimension of ESG on SPV. While ESG impacts the SPV negatively for firms in developing economies, the impact is the opposite for firms in developed nations. In other words, strong ESG propositions induce share price stability for developing countries while destabilizing the firms in developed nations.

The policymakers should further streamline the regulations and policies related to ESG adoption and adherence. In practice, the energy sectors should streamline their operations. Firm managers, especially in the energy sector, should devise strategies with ESG as an essential component to safeguard their firms against environmental and market volatility and adversatives. The firms in developing nations should further strengthen their social dimension of ESG to foster social equity and harmony.

The study contributes through its niche investigations on the energy sector, which is very important for the world economy. The study is relevant in the current scenario when the world faces a severe energy crisis due to global supply chain issues.

This study aims to explore the auditors’ responses to the COVID-19 pandemic in Egypt, with a focus on how their demographic characteristics – specifically gender, work experience and audit firm size – affect their ability to identify key audit matters (KAMs).

The study used exploratory factor analysis to develop an index for evaluating auditors’ proficiency in distinguishing KAMs from non-KAMs, followed by multivariate regression analysis to analyze the impact of auditors’ demographics on this ability.

The study’s findings are significant as they highlight the influence of auditors’ gender and work experience on their capability to correctly classify KAMs. However, the size of the audit firm showed no significant effect on the auditors’ decision-making efficacy in identifying KAMs.

While the study illuminates critical aspects of audit judgment during unprecedented times, it acknowledges limitations, including its geographical focus on Egypt and reliance on self-reported data. The implications stress the need for audit firms and regulators to consider auditors’ demographic characteristics when formulating policies to enhance audit quality and reliability during crises.

This research breaks new ground in the auditing literature by shedding light on the distinct role of auditor demographics in shaping audit opinion during crises. It is one of the pioneering studies to quantitatively assess the impact of auditors’ gender, experience and firm size on KAM identification in a global health crisis. It provides a unique perspective on audit practices in emerging economies.

New generations actively seek employment in organizations that resonate with their values, mission and sense of purpose. However, perceptions of organizational politics (POP) associated with unethical practices detrimentally affects meaningful work experiences and employee retention. Ethical leadership emerges as a critical factor in mitigating these negative effects. This study aims to propose a comprehensive model that examines the impact of ethical leadership on two crucial work outcomes: meaningful work and turnover intention. The mediating role of POP is explored, shedding light on the intricate dynamics within organizational contexts.

To test the model, the authors use a sample of 261 respondents who completed an online questionnaire shared on social networks. Partial least squares is used for data analysis.

Results evidence that ethical leadership reduces employees’ POP, increases meaningful work and reduces turnover intention. One dimension of POP – communication – mediates the relationship between ethical leadership and work outcomes. Furthermore, meaningful work mediates the relationship between ethical leadership and turnover intention.

The study offers practical suggestions for managers to mitigate the negative impact of POP on meaningful work and employee retention.

This study adds to previous research by analyzing the separate and combined effects of ethical leadership on five dimensions of POP – communication, resources, decisions, reputation and relationships. Furthermore, this study adds empirical evidence on how POP influence meaningful work and employee retention.

The present study seeks to examine the impact of ethical leadership on employees’ voice behavior and internal whistleblowing in organizations. Specifically, the study investigates the mediating role of moral emotions in the link between ethical leadership and employees’ reporting behaviors such as voice behavior and internal whistleblowing.

This research utilized a sample of 200 employees from various private companies in Pakistan, gathering data via questionnaires to validate the hypotheses. We employed Structural Equation Modeling (SEM) to evaluate the model and conducted a mediation analysis using 5,000 bootstrap samples.

This research found that ethical leadership positively impacts employees' moral emotions, encouraging them to voice concerns and report misdeeds. Additionally, the study affirms a direct and positive connection between ethical leadership and employees' reporting behaviors, including voice behavior and internal whistleblowing.

The findings of the study emphasized the development of ethical leadership in organizations by highlighting the critical role of ethical leadership in enhancing moral emotions, voice behavior, and whistleblowing in organizations. It highlights the necessity of promoting moral behavior to enhance organizational effectiveness and the need for ethical leaders to foster an open environment in organizations that encourages whistle bellowing and reporting of unethical practices in organizations.

The current paper extends knowledge of ethical leadership based on the social cognitive theory of morality by considering that moral emotions serve as a strong motivational cognition between ethical leadership and reporting behaviors. Particularly, by examining the mediating role of moral emotion, this study provides a deeper understanding of the underlying mechanism through which ethical leadership influences reporting behaviors of employees at workplace.