Search results

1 – 7 of 7
Open Access
Article
Publication date: 9 August 2022

Achraf Guidara

This paper examines the association between the quality of management schools and sustainability and investigates whether ethical behavior of firms moderates relationship between…

1851

Abstract

Purpose

This paper examines the association between the quality of management schools and sustainability and investigates whether ethical behavior of firms moderates relationship between the quality of management schools and sustainability.

Design/methodology/approach

The sample consists of 500 country-year observations over the period of 2014-2017. Sustainability is collected from the Global Sustainable Competiveness Index reports for 2014, 2015, 2016 and 2017, while the quality of management schools and ethical behavior of firms are collected from the Global Competiveness Report for the same years.

Findings

The findings of this study suggest that the quality of management schools is positively associated with sustainability. When testing for the moderating effect of ethical behavior of firms on the association between quality of management schools and sustainability, results show that the positive association becomes positive and more significant for countries where firms operate with high ethical behaviors, while the association becomes insignificant for settings where firms operate with low ethical behaviors. Findings also show that the quality of management schools and ethical behavior of firms play a complimentary role in improving sustainability.

Social implications

The findings emphasize the role played by business schools and business ethics in improving sustainability. These results may have policy implications for governments aiming to improve sustainability by emphasizing on education for sustainable development in management schools’ 2019 programs enforcing standards dealing with business ethics and controlling firms’ 2019 compliance with them.

Originality/value

The findings of this study highlight the importance of education, as proxied by the quality of management schools, in the development of sustainable societies and economic systems. To the best of the author's knowledge, this is the first study that tries to empirically link business schools programs to sustainability efforts and how business ethics may affect this association.

Details

Arab Gulf Journal of Scientific Research, vol. 40 no. 2
Type: Research Article
ISSN: 1985-9899

Keywords

Article
Publication date: 21 July 2022

Imen Khelil, Achraf Guidara and Hichem Khlif

This paper aims to investigate the impact of the strength of auditing and reporting standards (SARS, hereafter) on the quality of infrastructure in African countries and tests…

Abstract

Purpose

This paper aims to investigate the impact of the strength of auditing and reporting standards (SARS, hereafter) on the quality of infrastructure in African countries and tests whether the ethical behaviour of firms and judicial independence affect this relationship.

Design/methodology/approach

The sample consists of 108 country-year observations spanning from of 2014–2017. Data concerning the main variables in this study (the quality of infrastructure, SARS, ethical behaviour of firms and judicial independence) are gathered from the Global Competitiveness Reports for 2014, 2015, 2016 and 2017.

Findings

The findings of this study suggest that the SARS is positively related to the quality of infrastructure. Similarly, the ethical behaviour of firms has a positive and significant effect on the same variable. When testing for the moderating effects of ethical behaviour of firms and judicial independence, the association between SARS and the quality of infrastructure remains positive and significant for high ethical behaviour and high judicial independence sub-samples, while it is insignificant for settings characterised by low ethical behaviour of firms or low judicial independence.

Originality/value

The results of this study highlight the importance of the SARS in combination with business ethics and judicial independence in improving the quality of infrastructure in African countries. These results may have policy implications for African governments aiming to improve the quality of their infrastructures by strengthening auditing and reporting standards, enforcing laws obliging firms to act ethically and giving importance to the role played by judicial independence in imposing strict sanctions on all violations that can affect the quality of infrastructure in one country.

Details

Journal of Financial Management of Property and Construction , vol. 28 no. 1
Type: Research Article
ISSN: 1366-4387

Keywords

Article
Publication date: 8 June 2018

Hichem Khlif and Achraf Guidara

The purpose of this paper is to examine the relationship between the quality of management schools and tax evasion and tests whether the strength of auditing and reporting…

Abstract

Purpose

The purpose of this paper is to examine the relationship between the quality of management schools and tax evasion and tests whether the strength of auditing and reporting standards moderates such a relationship.

Design/methodology/approach

Tax evasion is measured using the macro-indirect approach based on Schneider, Buehn and Monterngro (2010). The quality of management schools is collected from The Global Competitiveness Report for 2014-2015.

Findings

On the basis of sample of 137 countries, the authors document that the level of tax evasion is negatively associated with the quality of management schools and the strength of auditing and reporting standards. When the authors distinguish between low- and high-strength of auditing and reporting standards countries, the authors find that the negative and significant association remains stable only for high-strength of auditing and reporting standards countries.

Practical implications

These results imply that the quality of management schools through its output (managers, fiscal controllers, auditors and businessmen) may increase the tendency of individuals in a given country to comply with tax rules and that legal enforcement may affect the ethical behaviours of these actors with regard to tax evasion.

Originality/value

The empirical findings have policy implications for governments with high levels of tax evasion since they highlight the importance of the quality of higher educational system in shaping tax compliance behaviour.

Details

EuroMed Journal of Business, vol. 13 no. 2
Type: Research Article
ISSN: 1450-2194

Keywords

Article
Publication date: 16 February 2021

Achraf Guidara, Anis El Ammari and Hichem Khlif

This paper aims to examine the association between the strength of auditing and reporting standards (SARS, hereafter) and sustainability and investigates whether ethical behavior…

Abstract

Purpose

This paper aims to examine the association between the strength of auditing and reporting standards (SARS, hereafter) and sustainability and investigates whether ethical behavior of firms moderates relationship between SARS and sustainability.

Design/methodology/approach

The sample consists of 500 country-year observations over the period of 2014–2017. Sustainability is collected from the Global Sustainable Competitiveness Index Reports for 2014, 2015, 2016 and 2017, while SARS and ethical behaviors are collected from the Global Competitiveness Reports for the same years.

Findings

The findings of this study suggest that the SARS is associated with sustainability. Similarly, ethical behavior of firms has a positive and significant effect on sustainability. When testing for the moderating effect of ethical behavior of firms on the association between SARS and sustainability, the results show that the positive association SARS becomes positive and more significant for countries where firms operate with high ethical behaviors, while the association becomes insignificant for settings where firms operate with low ethical behaviors.

Originality/value

The findings emphasize the role played by SARS and business ethics in improving sustainability. These results may have policy implications for governments aiming to improve sustainability by strengthening auditing and reporting standards and enforcing laws obliging firms to act ethically.

Details

EuroMed Journal of Business, vol. 17 no. 1
Type: Research Article
ISSN: 1450-2194

Keywords

Article
Publication date: 3 May 2016

Hichem Khlif, Achraf Guidara and Khaled Hussainey

This paper aims to examine the relationship between the level of sustainability and tax evasion and test whether the level of corruption moderates such a relationship.

1846

Abstract

Purpose

This paper aims to examine the relationship between the level of sustainability and tax evasion and test whether the level of corruption moderates such a relationship.

Design/methodology/approach

The sample consists of 65 developed and developing countries. Tax evasion is measured using a macro indirect approach used by Schneider et al. (2010). The sustainability level and corruption variables are collected from The Global Competitiveness Report for 2012-2013.

Findings

This study finds that the level of tax evasion is negatively associated with the level of sustainability (overall score and social and environmental score) and the quality of infrastructure. When we distinguish between low- and high-corruption countries, we find that this negative association is significant for low-corruption countries and insignificant for high-corruption countries. These results imply that the level of corruption may reduce the tendency of individuals in a given state to accept and trust their government in general and comply with the tax rules in particular.

Originality/value

Our empirical findings have policy implications for governments with high levels of tax evasion, as they highlight the importance of states’ engagements towards their citizens in reducing tax evasion.

Details

Journal of Financial Crime, vol. 23 no. 2
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 11 November 2014

Achraf Guidara, Hichem Khlif and Anis Jarboui

– The aim of this study is to investigate the effect of voluntary and timely disclosure on the cost of debt for the South African setting.

1077

Abstract

Purpose

The aim of this study is to investigate the effect of voluntary and timely disclosure on the cost of debt for the South African setting.

Design/methodology/approach

The sample of this paper consists of 20 South African listed non-financial companies for the period 2008-2011. A content analysis is used to measure the extent of voluntary disclosure. Timely disclosure is proxied by earnings reporting lag.

Findings

Results show that the extent of voluntary disclosure is negatively and significantly associated with the cost of debt. In contrast, timely disclosure exerts a trivial effect on the cost of debt. When testing for the moderating effect of timely disclosure on the association between the extent of voluntary disclosure and the cost of debt, this paper documents that this association is only negative and significant for the shorter earnings announcement lag group.

Originality/value

The findings of this paper have policy implications for managers in the South African setting and other developing economies similar to South Africa, given the crucial role played by debt as an important source of external financing for publicly traded companies.

Details

Meditari Accountancy Research, vol. 22 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 2 February 2015

Hichem Khlif, Achraf Guidara and Mohsen Souissi

The purpose of this paper is to investigate the relationship between corporate performance and social and environmental disclosure for two African leading countries namely, South…

2301

Abstract

Purpose

The purpose of this paper is to investigate the relationship between corporate performance and social and environmental disclosure for two African leading countries namely, South Africa (common law country) and Morocco (civil law country).

Design/methodology/approach

The sample consists of 168 annual reports spanning from 2004 to 2009. A content analysis of companies’ annual reports is used to measure the extent of voluntary social and environmental disclosure.

Findings

Results show that social and environmental disclosure has a significant positive effect on corporate performance only in the South African setting.

Originality/value

The findings emphasize the need to explicitly consider the legal and institutional setting prevailing in each context. For instance, social and environmental organizations in South Africa enjoy more power to influence companies’ social and environmental reporting policy, whereas, their counterparts in Morocco, enjoy less power to place pressure on companies to incorporate social and environmental considerations into business operations.

Details

Journal of Accounting in Emerging Economies, vol. 5 no. 1
Type: Research Article
ISSN: 2042-1168

Keywords

1 – 7 of 7