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Article
Publication date: 13 April 2023

Ying Guo, Ting-Tsen Yeh, David C. Yang and Xiao-Yan Li

The purpose of this study is to understand the current trends and development of corporate social responsibility (CSR) reporting in emerging and developing economies and analyze…

Abstract

Purpose

The purpose of this study is to understand the current trends and development of corporate social responsibility (CSR) reporting in emerging and developing economies and analyze 106 Chinese central enterprises (CEs) that disclose CSR reports from 2004 to 2015.

Design/methodology/approach

This study analyzes all the CSR reports available to the public from CEs between 2004 and 2015 in China. This paper carefully examines the reporting patterns and standards in those CSR reports. CEs in China are focused on because state-owned companies account for a large proportion of the Chinese stock market because of their social and economic institutional characteristics.

Findings

The results in this paper confirm a growth trend in the numbers of CSR reports, as predicted. The results also suggest that the number of CSR reports from the CEs containing some assurance has dramatically increased. However, the findings indicate that the current content of the CSR reports may not fully meet the needs of users of information from different industries, regions and interests, as more than 20 CEs have formulated their own CSR framework. The lack of unified, sustainable reporting and assurance may reduce the comparability and effectiveness of CSR reporting.

Social implications

This study provides evidence of the trends and development of CSR reporting in China.

Originality/value

The findings extend the understanding of CSR reporting by analyzing Chinese CE data. The results also provide decision-useful information for the government and other policymakers when considering CSR reporting and assurance standards.

Details

Journal of Global Responsibility, vol. 14 no. 4
Type: Research Article
ISSN: 2041-2568

Keywords

Article
Publication date: 22 March 2023

Rodgen Marginado Jabor

The purpose of this paper is to examine how learners view peace and their role in peacebuilding. Peace is widely perceived as the absence of war and violence (Castro and Galace…

Abstract

Purpose

The purpose of this paper is to examine how learners view peace and their role in peacebuilding. Peace is widely perceived as the absence of war and violence (Castro and Galace, 2010). The literature revealed that youths play an active role in peacebuilding. This study was designed to look into the journey of Grade 10 learners to becoming peacebuilders. Specifically, this sought answers to the following questions: What are the perceptions of the Grade 10 learners of peace? How do the Grade 10 learners contribute to peacebuilding? What are the learners’ dreams and aspirations for a culture of peace?

Design/methodology/approach

The research captured stories of the Grade 10 learners of a Filipino-Chinese school in Iloilo City who participated in the study voluntarily. The learners wrote an essay in one of their reflection sessions in social studies class completing the following phrases: Peace is …; I am a Peacebuilder …; My dreams and aspirations for a culture of peace …. The data gathered were analyzed following Creswell’s framework in data analysis in qualitative research which suggests a linear, hierarchical approach. The themes generated were interpreted as the final process of the data analysis.

Findings

Majority of the participants perceived peace positively rather than merely an absence of war. Peace means freedom. Moreover, peace improves society and brings in a new period of progress. Learners across cultures have common views of peace, and they believed that peacebuilding has to begin in themselves. Through positive action such as setting as a good example and influencing others to do the same, the learners contribute to peacebuilding. In times of conflict and misunderstanding, they act as agents of peace by being a mediator. During crisis in the community, they extended their helping hands to the needy wholeheartedly.

Research limitations/implications

Consistent with the prevailing views of peace, learners perceived peace positively and negatively. It is interesting to note that most participants had a positive perception of peace, which demonstrated a more profound conception of the topic. Their broader perspectives on peace may have been influenced by the author, who taught the participants for two years and who began as a peace advocate and incorporated peace ideas into class discussions in some instances. The findings from this study might only be the tip of the iceberg and far from being definitive given the small number of participants and the researcher’s relationship with them, which may have impacted their responses and created some concerns about authenticity and anonymity.

Practical implications

This study upheld the claim of Gandhi that youths are agents of positive change (Del Felice and Wisler, 2007). Young people are potential peacebuilders. This study provided encouragement for the truth that we should not undervalue youth’s ability to effect change. This can prompt greater discussion among scholars about peace in general inside the group, which might be viewed as being ignored on peace studies.

Social implications

The participants’ dreams and aspirations for a culture of peace went beyond just improving their own lives. They shared Gandhi and Rizal’s aspirations for a better world and a habitable Philippines. Their narratives exhibited that they wished for a common good, which was uplifting. Their expectations and aspirations might have varied because of their economic situation and cultural orientation.

Originality/value

Literatures revealed that youths play an active role in peacebuilding. In school, for instance, Jabor (2017) concluded that students are enablers and not only the prime recipients of peace process. In a bigger context, Del Felice and Wisler (2007) illustrated in their study how the youths spearheaded various organizations for the benefit of humanity. Despite the many attestations, the contributions of the youth to peacebuilding are still deemed understudied. Most of the studies were based on the dichotomous view of the youth: victims and perpetrators of violence (UNOY Peacebuilder, 2015).

Details

Journal of Aggression, Conflict and Peace Research, vol. 16 no. 1
Type: Research Article
ISSN: 1759-6599

Keywords

Book part
Publication date: 14 December 2023

Margaret Jjuuko and Emmanuel Munyarukumbuzi

Despite the existing gaps in the use of technology in East Africa, the region is among the fastest-growing mobile data users on the continent. This progress is partially…

Abstract

Despite the existing gaps in the use of technology in East Africa, the region is among the fastest-growing mobile data users on the continent. This progress is partially attributed to local initiatives to develop and adapt homegrown technologies to local contexts to increase their accessibility and use even in the remotest areas. In this chapter we identify a few of these innovations in Kenya, Rwanda and Uganda and examine how they have been indigenised to fit local contexts as well as the processes of their diffusion, adoption, affordability and accessibility among users and their everyday gratifications from the innovations. The socio-technological assemblage theory, which illuminates the influences of, and the connections between various types of actors and their roles, visions, ideas, concepts and the technological products, informs our inquiry. Other related concepts including ‘innovation’, ‘indigenisation’ and ‘diffusion’ are discussed to understand the homegrown technology innovations and their adaptability. Discussions with both innovators and users/beneficiaries reveal rigorous proactiveness and responsiveness of innovation creators and users in the three countries – reflected in numerous attestations of life transformation. Nevertheless, there is a paradigm shift in the diffusion of innovations amongst users – contrary to the discourse around its early precepts.

Details

Digitisation, AI and Algorithms in African Journalism and Media Contexts
Type: Book
ISBN: 978-1-80455-135-6

Keywords

Book part
Publication date: 14 December 2023

Steven A. Harrast, Lori Olsen and Yan (Tricia) Sun

Prior research (Harrast, Olsen, & Sun, 2023) analyzes the eight emerging topics to be included in future CPA exams and discusses their importance to career success and appropriate…

Abstract

Prior research (Harrast, Olsen, & Sun, 2023) analyzes the eight emerging topics to be included in future CPA exams and discusses their importance to career success and appropriate teaching locus in light of survey evidence. They find that the general topic of data analytics is the most important of the eight emerging topics. To further understand the topics most important to career success, this study analyzes subtopics underlying the eight emerging topics. The results show that advanced Excel analysis tools, data visualization, and data extraction, transformation, and loading (ETL) are the most important data analytics subskills for career success according to professionals and that these topics should be both introduced and emphasized in the accounting curriculum. The results provide useful information to educators to prioritize general emerging topics and specific subtopics in the accounting curriculum by taking into account the most pressing needs of the profession.

Article
Publication date: 12 June 2023

David Manry, Hua-Wei Huang and Yun-Chia Yan

The purpose of this study is to investigate whether the likelihood that a firm will face financial statement fraud litigation is affected by the disclosure of internal control…

Abstract

Purpose

The purpose of this study is to investigate whether the likelihood that a firm will face financial statement fraud litigation is affected by the disclosure of internal control material weaknesses (MW) and the “busyness” of a firm’s board of directors.

Design/methodology/approach

The results are derived from logistic regression models and data are collected from the Audit Analytics database augmented by data from CompuStat, the Stanford Law School website and the SEC Accounting and Auditing Enforcement Releases. The authors also test for endogeneity with a propensity score matching procedure.

Findings

The authors find that an MW report is strongly associated with the likelihood of subsequent financial statement fraud litigation, and that the influence of entity-level MW on litigation likelihood is stronger than that of account-level MW. Moreover, the number of outside board directorships significantly increases the influence of entity-level MW on the likelihood of litigation, indicating that board of directors’ busyness significantly increases the risk of litigation.

Originality/value

Previous research notes that board members holding multiple directorships cannot effectively oversee the financial reporting process and, thus, are associated with poorer governance. The authors extend this implication of board busyness to the association between disclosure of MW type and the filing of subsequent litigation alleging financial statement fraud. To the best of the authors’ knowledge, no other research has done so.

Details

Accounting Research Journal, vol. 36 no. 4/5
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 17 November 2023

Moutaz Abojeib, Mohammad Ghaith Mahaini and Mhd Osama Alchaar

This paper aims to investigate the zakat disclosure of Islamic banks at the global level. It is important for depositors and shareholders of Islamic banks to know whether the bank…

Abstract

Purpose

This paper aims to investigate the zakat disclosure of Islamic banks at the global level. It is important for depositors and shareholders of Islamic banks to know whether the bank is paying zakat on their behalf or not. Additionally, disclosing the calculation method used is also necessary to eliminate uncertainties resulting from ambiguous reporting that can mislead the stakeholders. This issue becomes more obvious when considering that depositors and shareholders may have different accounts with different Islamic banks, which makes it quite confusing to have multiple ways of zakat calculation or different approaches on who is the party that pays it. This study analyzes the current practices across 13 countries and recommends best practices.

Design/methodology/approach

The objective of the paper objective is achieved through analyzing the annual reports of 34 Islamic banks in 13 countries for the years 2014 and 2019. It further quantifies the zakat disclosure by constructing a zakat disclosure index. This index considers the disclosure of four major constituents covering the amount and the responsibility for payment, the calculation method, the involvement of the Shariah board and the zakat duty on investment account holders. For further robustness, this study is further supported by content analysis measures using the zakat word count in annual reports.

Findings

The results indicate a major issue in zakat disclosure. The overall average of disclosure index is low. Most of the banks disclose limited information about zakat, such as the amount and the responsibility for payment, in their annual reports. Less than 40% of the examined banks disclose information about the role of the Shariah board in zakat calculation, and a very limited number of banks (9%) are found to disclose enough details about the zakat calculation method. Furthermore, none of the examined banks mentions the zakat due for the investment accounts. Overall, zakat disclosure of most of the banks, whether following Accounting and Auditing Organization for Islamic Financial Institutions or otherwise, are found to be not up to the expected best practices.

Research limitations/implications

Among the limitations of this study is the sole dependence on annual reports of Islamic banks without considering other means that banks might be using to communicate zakat-related matters to stakeholders. Examples of such means include a website, social media and other direct or indirect marketing materials. Additionally, the results of this study shall not be overgeneralized regarding differences between countries because the sample does not include all Islamic banks in the selected country. Future research may use the proposed zakat disclosure index on a country-specific data sample.

Practical implications

The findings have significant implications as they raise a serious concern regarding the sufficiency of the Islamic banks’ disclosure about a core area of their responsibility, that is, the zakat. The index developed can be a tentative measure of zakat disclosure transparency pending further review. The result further suggests looking at the composition of members of Shariah boards to include at least one member with a sound accounting background. Zakat is a religious duty; therefore, a perceived lack of transparency on the amount, method of calculation and how the zakat is paid may affect the future injection of capital into Islamic banks.

Originality/value

An important contribution of this paper lies in the fact that the collected data is not provided in any available database. Rather, it is manually captured from the individual annual reports of reviewed Islamic banks. Further, this paper proposes an index to measure the zakat disclosure at bank and country levels.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 5 December 2023

Martin Kelly and Patricia Larres

Following recent high-profile audit failures, concern has been expressed that auditors are not demonstrating sufficient skepticism when exercising professional judgment. In…

Abstract

Purpose

Following recent high-profile audit failures, concern has been expressed that auditors are not demonstrating sufficient skepticism when exercising professional judgment. In particular, client assumptions and estimations relating to hypothetical valuations in financial reporting are not being challenged. This paper seeks to address the issue by advancing a decision-making framework aimed at guiding auditors beyond regulatory reductionist thinking towards an enhanced understanding of the cognitive processes which shape professional judgment in forming a reliable audit opinion.

Design/methodology/approach

Drawing on the normative philosophical and theological teachings of Bernard Lonergan, the authors' decision-making framework embodies reflective thinking and the data of consciousness to highlight the central role played by enquiry in the dynamics of understanding, judgment and decision-making. Such enquiry elicits challenge of the management bias inherent in hypothetical valuations.

Findings

Auditing through a Lonerganian lens allows auditors to reflect on their approach to objective decision-making by offering a set of cognitive tools to enhance the enquiry essential for nurturing professional skepticism.

Originality/value

This paper contributes to the literature by developing the somewhat neglected discourse on the cognitive processes essential for professional skepticism and audit judgment. The authors demonstrate how Lonerganian self-appropriation intensifies an awareness of the recursive cognitive activities pertinent to objective judgment and decision-making. This awakened consciousness has the potential not only to change how auditors question evidence to make informed judgments and decisions, but also to normalize the practice of challenge.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Abstract

Details

Ethical AI Surveillance in the Workplace
Type: Book
ISBN: 978-1-83753-772-3

Book part
Publication date: 25 October 2023

Ali Katouzian Bolourforoush and Hamid Jahankhani

Banking traces back to 2000 BC in Assyria, India and Sumeria. Merchants used to give grain loans to farmers and traders to carry goods between cities. In ancient Greece and Roman…

Abstract

Banking traces back to 2000 BC in Assyria, India and Sumeria. Merchants used to give grain loans to farmers and traders to carry goods between cities. In ancient Greece and Roman Empire, lenders in temples, provided loans, and accepted deposits while performed change of money. The archaeological evidence uncovered in India and China corroborates this. The major development in banking came predominantly in the mediaeval, Renaissance Italy, with the major cities Florence, Venice and Genoa being the financial centres. Technology has become an inherent and integral part of our lives. We are generating a huge amount of data in transfer, storage and usage, with greater demands of ubiquitous accessibility, inducing an enormous impact on industry and society. With the emergence of smarter cities and societies, the security challenges pertinent to data become greater, impending impact on the consumer protection and security. The aim of this chapter is to highlight if SSI and passwordless authentication using FIDO-2 protocol assuage security concerns such as authentication and authorisation while preserving the individual's privacy.

Details

Technology and Talent Strategies for Sustainable Smart Cities
Type: Book
ISBN: 978-1-83753-023-6

Keywords

Article
Publication date: 16 February 2023

Umair Riaz, Muhammad Al Mahameed, Lisa Gentemann and Theresa Dunne

This study aims to explore how organisations use institutional language in Green Bond reports to explain and justify their activities using language that describes and reflects…

Abstract

Purpose

This study aims to explore how organisations use institutional language in Green Bond reports to explain and justify their activities using language that describes and reflects narratives while simultaneously constructing and shaping ideology. The paper mobilises Wodak and Meyer’s critical discourse analysis (CDA) to examine reports and related documentation relating to Green Bonds issued in France.

Design/methodology/approach

The study uses three legitimating discourses: technocratic, environmental and social and business performance to develop a linguistic perspective that permits contributions to existing knowledge in the area.

Findings

The analysis attempts to identify the discursive strategies used to legitimise Green Bond issuance via claims linked to environmental management improvements and business activities’ social impact.

Originality/value

The study contributes to the critical literature on organisational legitimation and responsibility, investigations of Green Bond narratives and an understanding of broader environmental reporting in the financial sector.

Details

Qualitative Research in Financial Markets, vol. 15 no. 5
Type: Research Article
ISSN: 1755-4179

Keywords

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