Search results

The first purpose of this paper is to investigate whether corporate governance mechanisms, in particular the characteristics of the board, audit committee and risk management committee, are associated with the level of disclosure in integrated reports of South African listed firms. The second purpose of this paper is to analyze how integrated reporting (IR) affects the sustainable development goals (SDGs).

This paper uses a mixed methods approach. First, a multiple regression analysis is used to estimate the impact of corporate governance mechanisms on IR practices of a sample of South African listed firms during the period between 2019 and 2021. Using the content analysis method to measure the level of IR, disclosures were measured using a disclosure index consisting of 60 information items developed from the IIRC framework and previous studies. Second, based on a database containing 33 articles in the Meditari Accountancy Research journal with a publication date from 2013 to 2021, a systematic review of the academic literature focusing on IR is conducted to analyze how IR influences SDGs.

The results indicate that board size, board independence and risk management committee independence have a positive effect on IR practices. However, board expertise, board activity, audit committee independence, audit committee size, audit committee expertise, audit committee meetings, risk management committee expertise, risk management committee meetings, risk management committee size and the auditor type are negatively related to IR practices. The results also indicate that IR has an important role in achieving SDGs by relying on integrated thinking that integrates sustainability into the enterprise’s strategy and helps the integration of capitals. In addition, sustainable business models create long-term values.

This study was limited to a sample size of 75 firms, which is country-specific; however, it sets the tone for future empirical research on the subject matter. This study provides an avenue for future research in the area of corporate governance and IR practices in other emerging countries, especially other African countries.

This study provides useful insights for managers and policymakers to better understand which corporate governance mechanisms can best encourage a company to improve IR practices.

To the best of the author’s knowledge, this study is, perhaps, the first to examine the effect of risk management committee characteristics on IR practices. This study provides new insight into the contribution of accounting research toward the achievement of SDGs.

The purpose of this paper is to critically review the literature on design thinking training to elucidate guidelines for best practices of design thinking training interventions.

The literature was reviewed, which outlined several themes that informed a series of recommendations for organizations considering developing design thinking training.

Process-based training, delivery activities and content, skills-based approach, delivery format, support for training and training evaluation were identified as key themes in the literature. These themes highlighted practical recommendations for developing design thinking training interventions. Findings also demonstrate current limitations in the literature.

Research on design thinking training is limited; therefore, recommendations for training should be applied carefully. The limited research points to a fruitful area for future research and development of design thinking training.

This paper suggests that researchers and practitioners should develop face-to-face or hybrid design thinking training interventions that follow the design thinking process and focus on the development of relevant skills, using interactive, user-focused and design visualization activities. Results suggest that adequate support for training should be provided, and outcomes of training should be empirically evaluated.

To the best of the authors’ knowledge, this paper is the first to review the design thinking training literature and provide general recommendations for both design thinking training development and design thinking research.

The paper aims to provide empirical evidence of the impact of IFRS adoption on the value relevance of accounting information in the emerging market of Saudi Arabia.

The sample consists of 98 non-financial listed firms operating in Saudi Arabia from 2014 to 2019, representing the years before and after IFRS adoption. The authors apply basic and extended price models to examine the value relevance of select accounting figures.

The authors findings provide evidence that accounting information is, generally, value relevant to the Saudi Arabian capital market. However, mixed results exist for particular accounting variables. Both earnings and cash flows are value-relevant in the period before and after IFRS adoption; equity is only relevant in the post-adoption period. Furthermore, IFRS adoption also increases the explanatory power of earnings. An increase in the value relevance of earnings and equity hurts the value relevance of cash flows. The effects are moderated by leverage and dividend policy.

The authors contribute to the ongoing discussion of the economic effects of IFRS adoption in emerging markets. The empirical findings show that initial concerns about IFRS adoption, as reflected by the negative coefficient within the regression analysis, are mitigated once the usefulness of the individual accounting variables published in financial statements is investigated.

This paper aims to examine the impact of corporate governance (CG) on sustainability disclosure (SD) from the perspectives of resource dependence, agency and stakeholder theories in the context of Jordan.

The analyses were based on 405 observations from non-financial firms listed on the Amman Stock Exchange, spanning the period of 2014–2018. The CG that influences SD was examined using panel data regression models.

The results of the current study show a positive and significant relationship between the extent of SG and the audit committee and board of directors’ effectiveness. In terms of ownership structure, both institutional and foreign ownerships yielded an insignificant relationship with the extent of SDs.

The analyses have implications for practitioners, policymakers, top management and corporate executives. Firms are encouraged to restructure their board of directors to enhance the effectiveness of the board to better monitor and support better SD.

To the best of the authors’ knowledge, this is the first study to examine the determinants of SD in Jordan firms. This paper adopted a newly developed global reporting initiative-based reporting index that identifies companies with good sustainability practices. This adds value to the existing sustainability literature.

This study aims to holistically explore the academic literature on female leaders to identify the key topics and dynamics of the field.

The authors systematically review 532 papers to explore the research on female leaders; based on objective and replicable criteria, the authors identify relevant papers and thus ensure the quality of the analysis. The bibliometric analysis and visualization support us in recognizing trends in this topic.

This study outlines the state of the art over the past decade by synthesizing theoretical contexts and critically discussing the main streams of research on sustainability, firm outcomes and barriers preventing women from reaching the upper echelons. The authors also explore empirical issues and highlight areas that entail new paths for future scholars.

The research provides novel evidence of the attempt internationally to increase female participation at the top of the firm hierarchy by analyzing firm outcomes, sustainability and the constraints faced by women in achieving these careers.

The results show that the participation of women in leadership roles is not (only) a matter of compliance with current regulations. Through their ability to monitor key social and environmental issues from a long-term perspective and their attention to the internal control systems, companies more effectively pursue their financial and nonfinancial aims.

Using bibliographic and narrative analyses, this study reviews the literature on women at the top of the firm hierarchy with a focus on business research. The authors extend prior studies by investigating a larger pool of firm roles to provide a comprehensive understanding of this widely discussed topic.

This research applies social identity theory (SIT) to examine how White diversity, equity, and inclusion (DEI) professionals perceive their role and contributions to advancing workplace DEI.

Interpretative phenomenological analysis (IPA) was used to structure and guide the study, and data were collected from interviews with 16 White DEI professionals.

The SIT concept of social categorization was selected as a framework to discuss the findings, which were divided into two sections: in-group identity and out-group identity. The participants' in-group identities demonstrated how the participants leveraged the participants' Whiteness to grant the participants the influence and agency to perform DEI work. The participant's out-group identities revealed how the participants attempted to decenter the participants' Whiteness and unpack insecurities related to the participants' White identity and DEI contributions. Each of these findings has been associated with a specific role: leader, beneficiary, ally and pathfinder.

The practical implications of this study are critically examining White DEI employees' lived experience to develop an understanding of Whiteness while holding White people accountable for DEI efforts within workplaces.

Deeper and more honest conversations are needed to explore the phenomenon of how White DEI professionals enact and perceive the DEI contributions of the White DEI professionals. Therefore, this paper will provide further discussion on literature concerning White individuals engaged in organizational-level DEI work.