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In recent times, stakeholders have called on corporate organizations especially those charged with governance to embrace full disclosure on non-financial issues, especially sustainability reporting. Based on this premise, this study aims to examine the influence of corporate board and assurance on sustainability reporting practices (SRP) of selected 80 firms from 8 countries in sub-Saharan Africa.

To measure the corporate board, the authors use both board variables and audit committee variables. Also, the authors adapted the sustainability score model as used by previous authors in the field of sustainability disclosure to measure SRPs. The analysis was done using both ordered logistic regression and probit regression models.

The results show that the combination of board corporate and assurance has a positive and significant impact on the sustainability reporting practice of selected firms in sub-Saharan Africa.

The study places emphasis on the need for strong collaboration between the corporate board and external assurance in evaluating and enhancing the quality of sustainability disclosure.

The study bridged the gap in the literature in the area of corporate board, assurance and SRP of corporate firms which has received little attention within sub-Saharan Africa.

This paper aims to identify potential barriers to Industry 4.0 adoption for manufacturers and examine the changes that must be made to production processes to implement Industry 4.0 successfully. It aims to develop technology by assisting with the successful implementation of Industry 4.0 in the manufacturing process by using smart system techniques.

Multiple case studies are used in this paper by using the smart system and Matlab, and semi-structured interviews are used to collect qualitative data.

Standardization, management support, skills, and costs have been cited as challenges for most businesses. Most businesses struggle with data interoperability. Complexity, information security, scalability, and network externalities provide challenges for some businesses. Environmental concerns are less likely to affect businesses with higher degrees of maturity. Additionally, it enables the Technical Director’s expertise to participate in the measurement using ambiguous input and output using language phrases. The outcomes of the numerous tests conducted on the approaches are extensively studied in the provided method.

In this research, a multiple-case study aims to carry out a thorough investigation of the issue in its actual setting.

The current paper aims at exploring the audit committee characteristics’ effect on impression management.

The methodology is based on the use of the content analysis of financial annual reports, as data of a 69-company sample study from 2015 to 2019 attained from “Amman Stock Exchange” has been analyzed. Moreover, multiple regression analysis on panel data was employed.

The results show that the independence of the audit committee, the financial expertise of the audit committee and female members negatively affect impression management, implying that these characteristics mitigate financial reporting manipulation and decrease the practices of impression management. However, the findings detect no significant influence for committee meetings on impression management.

Notably, the current work is applicable and useful for understanding the audit committee’s role in enhancing the financial reporting’s quality, along with the significance of the audit committee in growing the stakeholder’s confidence in financial reporting. In light of these results, regulatory bodies’ efforts are encouraged to create additional strategies and instructions to ensure the trustiness and credibility of financial reporting.

This paper will be useful to companies that want to improve the quality of financial reporting and decrease the impression of management’s effect on financial reporting’s readers. Moreover, this paper contributes to the literature on impression management by exploring the effect of audit committees on impression management of annual financial reports of the users in the context of emerging markets and Middle East countries, particularly Jordan.

The purpose of this study was to leverage agency theory to examine the impact of board attributes on cash flow management in Ghana’s financial institutions.

Data for the study was collected from the annual published financial statements of selected financial institutions, which were obtained from their respective websites. The sampling technique used was purposive, resulting in the selection of 15 financial institutions in Ghana, of which 10 were listed on the Ghana Stock Exchange and 5 were non-listed. The study covered a period of 10 years, ranging from 2011 to 2020. The two-step generalized method of moments estimation was used to determine the relationship between the board attributes and cash flow management.

The study found that board size had a positive and significant influence on net cash flow from operating, investing and financing activities. The study also discovered that the proportion of nonexecutive directors had a positive and significant influence on net cash flow from operating, investing and financing activities. In addition, it was revealed that the proportion of female directors on the board exhibited a positive and significant influence on net cash flow from operating activities but a negative and significant influence on net cash flow from investing and financing activities.

The study recommends increasing female representation on corporate boards to 25%, as women bring valuable skills, knowledge and experience that positively impact the financial institutions’ cash flows.

This study focused on the impact of board attributes on cash flow management within Ghana. It explored how corporate governance affects strategic decisions related to cash flow management, contributing original insights to this field of research.

The purpose of this study is to examine how informational faultlines on a board affect the management of knowledge owned by directors and the consequences on organizational performance. In this study, informational faultlines are defined as hypothetical lines that divide a group into relatively homogeneous subgroups based on the alignment of several informational attributes among board members.

The study uses unique hand-collected panel data covering 7,247 board members at 106 publicly traded firms to provide strong support for the hypothesized U-shaped relationship. The authors use a fixed effects approach and a system generalized method of moments approach to test the hypothesis.

The study finds that the relationship between informational faultlines on a board and organizational performance is U shaped, with the least optimal organizational performance experienced when boards have moderate informational faultlines. More specifically, informational faultlines within boards are negatively related to organizational performance across the weak-to-moderate range of informational faultlines and positively related to organizational performance across the moderate-to-strong range.

By explaining the mechanisms through which informational faultlines are related to organizational performance, the authors contribute to the literature in a number of ways. By conceptualizing how the management of knowledge plays an important role in the particular setting of corporate boards, the authors add not only to literature on knowledge management but also to the faultline and corporate governance literature.

This study offers a rationale for prior mixed findings by providing an alternative theoretical basis to explain the effect of informational faultlines within boards on organizational performance. To advance the field, the authors build on the concept of knowledge demonstrability to illuminate how informational faultlines affect the management of knowledge within boards, which will translate to organizational performance.

This paper examines the impact of board ethnic diversity on the level of compliance with international financial reporting standards (IFRS) disclosures.

Using a unique hand-collected dataset from South Africa, we develop a comprehensive disclosure index against 570 mandatory requirements of IFRS. Further, we employ the fixed-effects model to investigate whether board ethnic diversity affects IFRS disclosures.

We document a significant positive association between ethnic minority directors and IFRS disclosure levels. Furthermore, we reveal that non-busy ethnic minority directors have a greater impact on IFRS disclosure levels than their busy counterparts. Additional analyses show that ethnic minority directors have less impact on IFRS disclosure levels when their number exceeds two. Companies with more ethnic directors on audit committees are more likely to comply with IFRS disclosure requirements and ethnic diversity increases accounting disclosures irrespective of the level of ownership concentration.

Our findings shed new light on the impact of board ethnic diversity on firms’ compliance with IFRS disclosure requirements. The results are robust to alternative econometric techniques, proxies and potential endogeneity concerns.

The study aims to explore how the monitoring and resource provision function of board of directors impact the association between ownership concentration and small- and medium-sized enterprise (SME) initial public offering (IPO) underpricing in the context of an emerging economy like India.

The sample comprises 390 SME IPOs listed on Bombay Stock Exchange SME platform and National Stock Exchange EMERGE (EMERGE is the NSE new initiative for SMEs to raise the funds from investors) in India. To test the moderating impact of the board monitoring role and resource provision role, the study employs hierarchical moderated regression subject to the fulfillment of assumptions.

The findings divulge that ownership concentration significantly reduces underpricing, hinting towards the operationalization of alignment of interest hypothesis. With regards to moderating relationship, the study found that while board resource providing role negatively moderates the relationship between ownership concentration and SME IPO underpricing, board monitoring function fails to cast any significant impact on the relationship between ownership concentration and SME IPO underpricing.

The present study ignores larger firms listed on the main platform which have complex decision-making than smaller firms. Besides, it is confined to only a single country, i.e. India. Extending the study to other countries with similar institutional characteristics would have validated the findings. Furthermore, the moderating impact of other organizational factors like firm age, lifecycle of firm and change in technology would form an interesting avenue for future research.

The findings of the study have practical implications for managers in designing the adequate board structure that significantly reduces underpricing. It thus further advices the issuers on focusing more on strengthening the resource provision role of board of directors for achieving higher rewards. The findings are helpful to policymakers in framing such policies that enhance the resource-oriented role of board of directors and resource accessibility for SMEs. Furthermore, the results advise the investors to be relatively assured about the SMEs whose board exercises its resource provision role emphatically. Accordingly, findings are helpful to investors in making investment decisions in alternative market settings characterized by the concentrated ownership structure.

The study furthers the debate on the importance of two prominent roles played by board as a moderating variable in the underexplored context of IPO underpricing of small and medium-sized firms in India.

The purpose of this study is to investigate the role and features of internal online events (IOE) in organizations and measure their impact on employee outcomes (communication satisfaction and loyalty in active and passive forms).

The study conducted a mixed-method process – first, which involved three semistructured interviews in India, Russia and France, and the data were analyzed through a qualitative coding procedure. Subsequently, a survey was conducted among employees regarding their perceptions of IOE. One hundred eighty-four fully completed questionnaires were collected, and the results were analyzed using structural equation modeling.

The analysis of qualitative data revealed common patterns in IOEs in the organizations across India, Russia and France. The quantitative analysis showed the significant impact of IOEs on perceived communication satisfaction. Which in turn primarily stimulates the development of active employee loyalty rather than passive loyalty.

This study acknowledges that the samples were limited to only a few geographical regions of India, Russia and France. Also, the research is subject to sampling limitations due to snowball approach.

Internal communication (IC) managers can use this research findings to develop more effective IOEs to address organizational goals and create synergy-based positive outcomes (such as loyalty) within the employees of the organization.

Research contributes to exploring the role and characteristics of IOEs by applying engagement theory, emphasizing their capacity as a strategic IC channel to enhance employee involvement. Moreover, the study investigated the impact of IOEs on communication satisfaction and employee loyalty by applying affective events theory to communication.

The proliferation of lean principles in the construction industry is offset by the enduring uncertainty among industry stakeholders regarding their respective roles in lean implementation. This uncertainty is further compounded by the scarcity of empirical investigations in this area. Consequently, this study undertakes the task of bridging this knowledge gap by identifying the critical roles of lean learners and their indispensable contributions to achieving successful lean implementation.

A qualitative exploratory approach informed by an interpretivism perspective was adopted. The case study strategy was employed to gather data from three contracting organisations that had implemented lean practices. Empirical data was collected through in-depth semi-structured interviews with fifteen industry experts and complemented by document reviews. To analyse the data, a code-based content analysis approach was employed using NVivo software, while Power BI software was utilised to develop a comprehensive force-directed graph visualisation.

The research findings substantiated nine lean learners and unveiled a set of seventy-three roles associated with them. The force-directed graph facilitated the identification of lean learners and their connections to the emerged roles. Notably, the graph highlighted the pivotal role played by project managers and internal lean trainers in ensuring the success of lean implementation, surpassing the contributions of other lean learners.

The implications of findings extend to industry professionals seeking to establish a robust lean learning framework to expedite lean implementation within the construction sector. This study not only provides a comprehensive definition of lean learners’ roles but also transcends specific construction types, making it a significant catalyst for global impact.

Archival institutions must make their holdings and services known to the public to ensure increased usage. It is the obligation of archival institutions to adopt strategies to market their services to increase the usage of their holdings. Therefore, this study aims to assess the National Archives of Zimbabwe’s (NAZ) decentralisation drive as a strategy to market its archival services.

The multiple case study research design, which is interpretive and qualitative, was used for the study. The study used interviews, questionnaires and document review as data collection tools. The collected data were presented, analysed and discussed using the thematic data analysis approach.

Findings revealed that the NAZ decentralised provincial records centres were actively involved in the marketing of archival services offered by the NAZ. The study also established that the decentralised provincial records centres perform activities such as records surveys, training, oral history, issuance of brochures, guided tours and career guidance, which increase their interactions with communities they serve. The decentralised offices took advantage of these interactions to market archival services offered by the NAZ.

The study illustrated that decentralisation of archival institutions and services to the lower tiers of government is a powerful strategy for the marketing of archival services. Therefore, there is need for archival institutions to adopt or enhance the use of this strategy to increase the usage of archives.