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Introduction: Historically, the corporate governance (CG) framework was designed primarily to safeguard the economic interests of shareholders, as a result of political and legal interventions, developing into an effective instrument for stakeholders and society in general.

Purpose: The core objectives of the study include: identifying journals/publications responsible for publishing CG studies in India, key CG issues covered by CG researchers, the amount of high-impact CG literature across different time periods, sectors/industries covered by CG researchers and different research instruments (quantitative or qualitative) used in CG studies in India.

Design/methodology: The chapter used a sample of 130 corporate governance studies that fulfil the selection criteria, drawn from the repository of over 100 reputed journals that are either recognised by the Australian Business Deans Council (ABDC) or indexed by SCOPUS. A systematic literature review has been carried out pertaining to CG issues in India, based on various statistical tools, data, industries, research outlets & citations, etc.

Findings: The results show an overwhelming number of studies have assessed the relationship between CG variables and firm performance, which could be measured through a variety of performance metrics such as ROA and ROI. Apart from empirical analysis, many conceptual studies use repetitive basic statistical tools like descriptive statistics or regression analysis. The chapter offers insights into current achievements and future development.

Originality/value: This bibliometric study is a useful guide for policymakers, corporate leaders, research organisations and management faculty to draw insights from work produced by eminent researchers in GC in India.

This case examines critical ethical accounting practice issues surrounding a request for proposal for audit services at Aviary Corporation based on a real Securities and Exchange Commission enforcement action. Audit and tax partners at Western Accounting Firm, a large international public accounting firm, used confidential information obtained from the company’s Chief Audit Officer to modify their proposal for audit services. In response to their actions, the Securities and Exchange Commission fined the auditing firm, the partners, and the Chief Audit Executive. The authors used publicly available information and adopted fictitious names to develop a teaching case that instructors can implement in a variety of accounting and ethics classes to increase students’ understanding of professional codes of conduct and independence guidance.

In India, the population of persons with disabilities is estimated as 26.8 million of whom 15.7 million are in the age range 15–59 years (Census 2011). This has proved to be a challenge to the right to education, particularly when there is a situation of poverty and gender-specific issues, which along with disability, lead to further marginalisation. The study reported investigated factors that enabled and/or inhibited progress in the lives of people with disabilities who are doubly disadvantaged. The authors focused on the lived experiences of 14 persons with disabilities and collected data from them using semi-structured interviews. Interview responses were transcribed and coded and validated before grouping into themes of facilitators, inhibitors and opportunities for a better future. The results revealed that family support, support from members in the community and the confidence of persons with disability on their own capabilities were enabling factors. Lack of public awareness, poor facilities for continuing education, untrained teachers, lack of accessible environment and resources, the trauma of having to prove themselves to gain acceptance were inhibitors of their progress. Caregivers of persons with intellectual and developmental disabilities expressed concern for their child's future. Poverty, living in remote areas and/or being a female formed further obstacles to accessing higher education and employment.

Multinational enterprises (MNEs) own and control technological resources and capabilities that make them critical actors in accelerating the transition toward net zero. Even beyond the energy sector, stakeholders are putting increasing pressure on MNEs to reduce the carbon intensity of their operations, that is, to improve their carbon performance. While there is unambiguous evidence that national climate policy is a critical catalyst for long-term carbon performance improvements, there is limited research on how MNEs’ carbon strategies react to climate policies. This chapter reviews the concepts, drivers, and strategies connected to carbon performance in the broader sustainability and management literature to clarify potential complementarities to international business (IB). The authors then highlight how MNEs will face increasing institutional complexity along two dimensions: (1) the structural diversity of institutional environments and (2) institutional dynamism, primarily reflected by public policy. The proposed conceptual framework maps these two dimensions to national and subnational levels, and the authors present two data sources that allow the quantitative analysis of country differences in the diversity and dynamism of national climate policy. The authors conclude that there are ample opportunities for IB researchers to explore MNEs’ strategic reactions to climate policy and to inform policymakers about the consequences of national climate policy in the global economy.

International business research is showing an increasing interest in the link between international business and human rights. Despite extensive coverage of corporate social responsibility (CSR) and sustainability, the analysis and discussion of why multinational corporations include human rights in corporate reporting is still in its early stages. This chapter develops an analytical framework on corporate human rights reporting, with special emphasis on international business. The conceptual part of the framework draws on legitimacy theory, stakeholder theory and signalling theory. The analytical part distinguishes between factors inside the corporation and the external environment of business organisations operating internationally.

The purpose of this study is to highlight the need to develop and expand specialized support for people with ASD, examining the effect of these services on their families' quality of life. Despite efforts to promote diversity and equal opportunities for people with disabilities, Cyprus faces challenges in various levels such as in society, education, and employment. Unlike other countries, there is limited literature and data on adults with ASD in Cyprus, which prevents from forming an accurate assessment of their needs and the impact on their quality of life. Further, as a European Union Member State, Cyprus has restrictions on specialized programs and benefits, which makes it difficult to fully implement the UN Convention on the Rights of Persons with Disabilities (CRPD). This led to a lack of effective support services for adults with ASD and their families. Consequently, parents express concerns about the support that will be available for their adult children in the future. This study uses qualitative data obtained through the constant comparative method and is part of a larger project that includes both quantitative and qualitative research methods. The study presents important issues such as the positive impact of services on these adults and their families, families' concerns about specialized support and programs for people with ASD, and their relationships with their parents. The results are expected to raise awareness, promote social policy development, and improve the quality of life of people with ASD and their families in Cyprus.

The objective of this chapter is to analyse the performance of the UiPath (PATH) company on the New York Stock Exchange, in the context of the war between Russia and Ukraine, and to predict the closing price of the PATH stock using autoregressive integrated moving average with (ARIMAX) and without (ARIMA) exogenous variable methods and autoregressive neural networks (NNAR, NNARX).

UiPath has gained a significant reputation in the IT market and has become a point of interest in recent years. However, the current context is marked by an event of international impact, the war between Russia and Ukraine. In this context, this analysis will consider performance from two perspectives: forecasts of the closing price and forecasts of the closing price with an exogenous variable, namely the war between Russia and Ukraine.

In the analysis that follows, we will address a forecast of the stock closing price using ARIMA, ARIMAX, NNAR and NNARX, as well as analysis of changing points and structural breaks of the series.

The changing points in the mean and variance but also the breaks in the structure justify the course of the closing price. From the information extracted in the analysis, it can be concluded that market sentiment is currently pessimistic due to the downward trend in the price. Both the public and the shareholders are disappointed with the performance of PATH stock and are waiting for the next change point that will change the trend of the series.