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The purpose of this study is to investigate the relationship between the workforce environment and corporate social responsibility (CSR) audit report lag while also developing a comprehensive understanding of the moderating effect of media coverage on this relationship.

This paper was based on a sample of 151 French nonfinancial companies listed on the CAC All Shares index and covered an eight-year period, from 2014 to 2021. To test the hypotheses, a feasible generalized least squares regression was applied. Moreover, the authors checked the results using an additional analysis and the generalized method of moment model for endogeneity problems.

Based on a panel data set comprising 960 observations of French firms from the period 2014 to 2021, the results obtained indicate a significant negative relationship between the workforce environment and CSR audit report lag. Additionally, it was found that media exposure moderates the relationship between the workforce environment and CSR audit report lag.

This study contributes to the existing research on workforce environment and CSR audit report lag, potentially providing stakeholders such as employees, employers, regulators and auditors with an environment that shortens the time for issuing CSR audit reports. The findings are also relevant for foreign institutional investors aiming to enhance their investment decisions with more comprehensive information.

The work is innovative as it explores the moderating impact of media exposure on the connection between workforce environment and CSR audit report lag, a topic not extensively studied before. To the best of the authors’ knowledge, no prior empirical studies have examined this relationship within the French context or elsewhere.

This technical paper has two purposes. It firstly aims to explore Supreme Audit Institutions' information disclosure of Sustainable Development Goals’ related performance auditing practices by focusing on four Balkan countries: Croatia, Montenegro, North Macedonia, and Slovenia. Secondly, it aims to investigate whether membership in the European Union, in conjunction with the adoption of unified EU legislation and best practices in socio-economic and political spheres, influences the level of disclosure practices in SDGs’ auditing and the national approaches to auditing SDG-related topics.

The study employs a content analysis approach to examine the annual reports of SAIs as government audit bodies in the aforementioned countries. The analysis focuses on the disclosure of SDGs’ information and the level of performance auditing conducted concerning the SDGs. Furthermore, the study utilizes the Spearman rank-order correlation test to explore whether membership in the European Union influences the frequency of SDG-related audits and the amount of information disclosed.

The findings highlight that the Slovenian SAI stands out for its comprehensive information disclosure in annual reports related to SDGs or sustainability reporting. It also demonstrates a high level of performance auditing on SDG topics. Following closely are the Macedonian and Croatian SAIs, which also exhibit noteworthy performance in these areas. In contrast, the Montenegrin SAI displays the lowest level of information disclosure and has conducted fewer performance audits related to SDGs. Furthermore, the study reveals that there is no significant correlation between EU membership and the extent of SDG disclosure in the SAIs' annual reports and the level of performance auditing.

It is important to acknowledge that this study is limited in scope, focusing solely on the annual reports of SAIs in four countries. Additionally, the research does not explore the fundamental factors that contribute to the variations in SDG auditing levels among SAIs.

This paper contributes to the expanding literature on the implementation and monitoring of the SDGs by providing valuable insights into the extent of SDG-related performance auditing conducted by SAIs and the level of information disclosure within their annual reports. The findings have implications for policymakers, auditors, and other stakeholders involved in fostering sustainable development practices and accountability mechanisms.

This study aims to examine, from a legitimacy perspective, the potential influence of board and audit committee (AC) characteristics on the level of corporate social responsibility (CSR) disclosure by listed firms in the Kingdom of Bahrain.

Throughout a 10-year period (2013–2022), 160 firm-year observations from listed firms in Bahrain are used. Four hierarchical multiple regression (HMR) models are developed to examine the effects of five independent variables and three control variables.

HMR model results show that CSR reporting is determined by only two independent variables: board independence and AC independence. Also, the results of this study partially support the argument that legitimacy theory is a key factor in explaining CSR.

Limitations include a small sample of 160 firm-year observations over a 10-year period (2013–2022) using a small CSR index of 16 items and not considering other board and AC characteristics.

This study assists policymakers in achieving strategic goals and guiding future environmental, social and governance reporting guidelines.

This study reveals that the CSR practices of Bahraini listed firms are not determined by factors like board size, AC size and AC number of meetings. It offers insights for accounting scholars on the importance of including board and AC features in CSR research.

To the best of the author’s knowledge, this study is among the first to investigate this topic in Bahrain and to use board and AC characteristics as independent variables.

The purpose of this study is to investigate the mediating impact of integrated reporting on the relationship between audit quality and market reactions in Africa using South Africa as a sample.

The study sample size consists of 119 firms listed on the Johannesburg Stock Exchange. The study was carried out for the period 2011–2019. Market reactions were proxy by share price and adjusted market returns. The authors controlled for the effects of market reactions by using other firm specifics like operating income, assets, leverage and return on assets and thereafter carried out robustness checks included under additional analysis.

Results from the study showed that integrated reporting partially mediates the relationship between audit quality and market reactions. Moreover, audit quality has a positive significant impact on market reactions in the form of the share price. The results were obtained in addition to a robustness check using adjusted market returns as a proxy for market reactions.

Regulators and standard setters in other countries should make integrated reporting mandatory. This study not only informs the public and investors about the organization’s business performance but also reveals auditor assurances that enchase market confidence in the company.

Exploring the mediating impact of integrated reporting on the relationship between audit quality and market reactions yields valuable insights. Integrated reporting, which combines financial and non-financial information, influences how investors perceive and react to audit quality. Understanding this interplay could shed light on the broader implications for corporate transparency and accountability.

The authors are the first to conduct such a study in an emerging economy. Hence, the authors used integrated reporting as a new variable in the study of audit quality and market reactions. Furthermore, the authors used adjusted market returns under robustness checks to check if audit quality has an impact on market reactions.

The purpose of this study is to examine the impact of environmental disclosures (END) on the corporate financial performance (CFP) of listed companies in Ghana before and during the Banking crisis (BKC) and the COVID-19 pandemic (COV).

This study used data from 16 companies listed on the Ghana Stock Exchange between 2012 and 2021. The END Index was used, which uses percentile ranking and is guided by Global Reporting Initiative guidelines. A diverse set of empirical tests were used to examine whether ENDs affect CFP during crises.

The study offered support for the stakeholder and signaling theories generally applied to the study of END. The results confirmed that ENDs have a significant positive effect on CFP measures, return on equity and earnings per share, before and during the crises. The BKC and COV had no impact on the CFP.

As Ghana is still recovering from the 2017 to 2020 BKC and COV, the findings of this study highlight the need for managers to embrace END reporting and engagement strategies to improve CFP and firm reputation.

To the best of the authors’ knowledge, this study is the first to examine the effect of END on CFP in the context of before and considering the Ghanaian BKC and COV. In addition, it is one of the few studies that investigates how ENDs affect the CFP of Ghanaian-listed firms.

This study aims to evaluate how audit committee (AC) characteristics affect the performance of banks in Africa.

The authors manually generated unbalanced panel data from 78 commercial banks operating in twelve (12) countries whose annual reports were published on the website of African Financials between 2010 and 2020.

The results indicate that AC size has an insignificant positive association with bank performance (return on equity and Tobin’s Q). AC independence has a significant positive association with bank performance. However, AC gender diversity has a significant negative association with bank performance. Besides, AC financial expertise has a significant positive and negative association with return on equity and Tobin’s Q, respectively.

The study considered only 78 banks that operate in twelve (12) African countries. Besides, the authors consider only four (4) AC attributes.

The findings suggest the need to maintain a smaller AC, appoint more independent members to AC, reduce the number of women appointed to AC and ensure most AC members have financial expertise. These measures could improve bank performance in Africa.

Unlike previous African studies that are mostly restricted to a country level, the study examined how AC attributes influence the performance of banks that operate in Africa.

The survival of hotel business in maintaining market competitiveness depends on the constant improvement of the quality of hotel facilities and services. The key to sustain hotel business is lean on the adaptability of the hotel management team towards current lifestyle trends and its surrounding context in fulfilling customer satisfaction. Because of hotel operating service complexity, the hotel contributes a higher impact on environmental degradation in performing their daily activities. Therefore, hoteliers need to determine sustainable strategies to minimize environmental impact and at the same time be able to provide satisfaction to their customers. However, green initiatives require a proactive action by the organizational management engaging both employees and guests in the environmental management process. Thus, this paper aims to review the concept of green practices, the implementation of green practices from the stakeholders’ perspectives (manager, employee and customers) in the hotel industry, the performance impact from the green practices on the sustainability pillars and to further develop a conceptual green practice to sustainable hotel operations and performance impact.

This paper identified relevant empirical research that published in the recent 10 years from January 2012 to December 2021. The articles are searched through reputable databases such as Emerald, Elsevier and Taylor and Francis. The obtained data were screened preliminarily from 108 research papers. The post-screening process has finalized a total of 57 articles as the findings for this paper, where the themes were delineated to the attributes that need to implemented by the stakeholder in hotels industry, that is, manager’s perspectives, employee’s perspectives and customer’s perspectives.

The findings of this paper revealed that there are 27 attributes of green practices and initiatives for sustainable hotel operations from the manager perspectives (10 attributes – Green Marketing Strategy, Green Managerial Attitude, Eco-Innovation Investment, Marketing and Sustainability, Environmental Management Strategy, Green Supply Chain, Green Managerial Awareness, Green Procurement, Green Human Resources and Green Technology), employee perspectives (5 attributes – Employee Green Awareness, Employee Green Training and Educating, Employee Environmental Behaviour, Employee Green Performance and Employee Green Reward) and customer’s perspectives (12 attributes – Customer Perception, Customer Loyalty, Customer Awareness, Customer Behaviour, Customer Trust, Green Supply Chain, Green Value, Green Marketing Strategy, Customer Perceived Value, Service Quality, Brand Image and Hotel Design). All of the attributes are aligned to the performance effectiveness as the major concern in the hotel’s operations and impacted towards the sustainability pillars, environmental performance, economic performance and social performance. Sustainable practice in organization benefits the owners towards sustainable economic, environmental, socio-cultural and legal policy.

This review paper provides key elements of current green practices and sustainable initiatives for the hotel’s operations, as proactive measures. The novelty of the findings is to be able to convey valuable inputs to the relevant stakeholders (hotel’s owner, consultants, designers, maintenance officers, hoteliers, staffs, customers and end-users) in perceiving the elements of green practices into the preliminary planning of the hotel’s design. The review also helps to identify practices and measures to the performance impact to the hotel’s operations.

The purpose of this study is to explore and conducts a critical literature review to answer a fundamental question in the industrial district literature: are clusters and industrial (clusters/IDs) driving sustainability innovation? By intersecting different yet related strands of literature, the authors take stock of what the authors know about sustainability innovation in clusters/IDs.

This paper reviews the literature for conceptualizing sustainability innovation in clusters/districts.

Insights point out that the sustainability innovation process (development and diffusion) in clusters/IDs and their firms couples into mainstream cluster/IDs framework; clusters/IDs enable sustainability innovation through usual mechanisms, fostering collective change toward sustainability innovation, vis-à-vis other settings and strengthening firm sustainability innovation and performance. Sustainability innovation in clusters/IDs requires coupling different multi-scalar institutional systems effectively, and the cooperation of local organizations and policymakers for co-designing dedicated policies. Collective actions are important and firm heterogeneity needs to be considered in the clusters/IDs framework.

This study is original because it provides state-of-the-art on sustainability innovation in clusters/districts, enabling the topic to advance in this direction.

This paper analyzes the effect of the Belt and Road Initiative (BRI) on firm green innovation upgrading using data on Chinese firms between 2009 and 2021.

The author adopts the staggered difference-in-difference (DID) method to estimate regressions, treating the proposal of the BRI in 2013 as a policy shock. Our analysis yields few findings.

The author yields few findings. First, the BRI can significantly promote Chinese firms green innovation upgrading. Specifically, the BRI can promote firm green innovation upgrading by 0.9%. Second, the BRI mainly promotes firms green innovation upgrading by promoting firms to increase green entrepreneurship, cooperative innovation and environmental investment. Finally, the BRI has a greater impact on the green innovation upgrading of firms in the digital industrialization industry rather than digital industry and firms with low pollution emissions rather than firms with high-pollution emissions. This research indicates that the BRI is not only an important platform for sustainable development and also an important opportunity for green entrepreneurship.

First, due to the low quality of data and the lack of detailed information on some firms' patents owned after 2018, fully applying data of all years for regression was not possible. Second, the author did not construct a theoretical model to explore the impact of the BRI on green innovation upgrading of firms from the perspective of outward foreign direct investment (OFDI), which is also the direction of future research. Finally, there are still some unexplored mechanisms of the BRI on firms green innovation upgrading, which should be further explored in the future.

First, from the micro perspective, the author measures the quality of firms' green patents, further measuring the firms' green innovation upgrading. Second, the author discusses the impact of the BRI on firm green innovation upgrading with the method of staggered DID, so that the policy effect of the BRI can be more accurately evaluated. Third, the author comprehensively analyzes the mechanism of cooperative innovation and green infrastructure investment, as well as analyzing the heterogeneity from the perspective of industry digital transformation and firm pollution emissions. Lastly, the author provides specific paths for firms to make high-quality investment from the green BRI construction.

In light of the repercussions of the COVID-19 pandemic, electronic auditing otherwise known as computer-assisted audit tools and techniques (CAATTs) has become inevitable to automate the auditing process worldwide. Accordingly, the purpose of this study is to examine the influence of technological, organizational and environmental (TOE) factors on public sector adoption of CAATTs in developing countries such as Jordan under the COVID-19 pandemic conditions.

This study used 136 usable responses from the managers of internal audit (IA) of the Jordanian public sector entities. The data collected were analyzed using partial least squares-structural equation modeling. The TOE framework has been used in this study to consider a wide set of TOE factors. Then, this study suggests a CAATTs adoption model that incorporates the related technology factors of the diffusion of innovation theory to environmental and organizational factors. Further, this study contributes to the TOE framework by addressing government regulations, audit bodies’ support and audit task complexity as environmental factors affecting CAATTs adoption in the context of the public sector.

The results revealed that for technological factors, only the compatibility affects CAATTs adoption by the IA departments. For organizational factors, organizational readiness, top management support, auditors’ information technology competency and entity size were found to be significant factors. From the environmental factors, both government regulation and audit task complexity influence the CAATTs adoption. Besides, entity size moderates the influence of top management support on the CAATTs adoption in the public sector.

The findings could highlight the significance of the CAATTs adoption in the public sector institutions (by internal auditors) post-COVID-19, taking into consideration the TOE framework’s factors. Also, the findings are significant for the decision-makers and regulators in declaring new legislation for the electronic IA profession in the Jordanian public sector.

It turns out that the CAATTs adoption in the public sector can definitely enhance their ability to achieve the role of IA in preserving public funds and restricting corrupt practices within the public sector.

To the best of the authors’ knowledge, this study is one of the first studies that address the professional audit agency support and audit task complexity as environmental factors, as well as the entity size as an organizational factor, that affect CAATTs adoption in the IA department of the public sector.