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The purpose of this paper is to examine the possibility of a curvilinear relationship between governance structure and nonfinancial risk disclosure. This paper also examines the moderating role of ethical values on the governance structure and nonfinancial risk disclosure relationship.

The sample of this paper contains 71 nonfinancial firms listed on the Saudi Stock Exchange from 2013 to 2020 (568 firm-year observations). The authors use OLS regressions to test the hypotheses.

The authors find there is a U-shaped relationship between governance structure and nonfinancial risk disclosure. Moreover, they show that ethical values moderate the relationship between governance structure and nonfinancial risk disclosure.

The findings of this study offer implications for policy makers and firm managers in Saudi Arabia which there should periodically assess and adapt their governance frameworks due to potential fluctuations in the optimal level resulting from internal or external disruptions.

To the best of the authors’ knowledge, this is the first study in Saudi Arabia that provides new empirical evidence on the curvilinear relationship between governance structure and nonfinancial risk disclosure and the moderating role of ethical values on this relationship.

This chapter examines a recently launched initiative for developing institutional leadership for scholarly approaches to and the Scholarship of Graduate Student Supervision (SoGSS) at the University of British Columbia (UBC). This initiative is led by the Dean, Associate Dean, and former Associate Dean of the Faculty of Graduate and Postdoctoral Studies and is supported by a team of National Teaching Fellows and a graduate student. It involves a customized graduate student supervision (GSS) leaders’ cohort within the International Faculty SoTL Leadership Program at UBC. The initiative arose from institutional concerns about quality assurance and strategic supports for the enhancement of GSS in UBC’s multidisciplinary research-intensive context. The following were noted: (1) widespread discrepancies in the ways that GSS (sometimes referred to as mentoring) is being taken up and exercised across campus; (2) lack of strategic leadership for GSS within units and related professional development initiatives; and (3) inadequate faculty assessment and evaluation protocols (e.g., formative for professional development purposes or summative for tenure, promotion and reappointment purposes) for discipline-specific GSS practices.

Historically, graduate education’s goal was to prepare academics; now most science, technology, engineering and/or mathematics (STEM) graduate students (GSs) go on to nonacademic careers. STEM GSs must be equipped for success regardless of career aspirations, which can be done by strengthening GSs’ professional identities. This study aims to explore an interdisciplinary partnership designed to strengthen STEM GS professional identity.

The STEM Partnership Project (SPP), asked STEM GSs to serve as disciplinary experts and teach STEM content to elementary teacher candidates (TCs) so the TCs could design and teach an elementary science lesson. GSs also enrolled in a one-credit course to support SPP participation and activities. Over five semesters, the authors collected data from 28 STEM GSs across different disciplines and degree programs in the form of course assignments, surveys and interviews.

The SPP supported the development of a professional identity by having GSs serve as and feel like experts; increasing GSs’ sense of belonging in their field; increasing GSs’ self-confidence that they could (learn to) teach a wide variety of audiences; and raising GSs’ awareness of their ability to serve others via their field.

The SPP’s outcomes were consistent across STEM disciplines, did not require GSs to take on large amounts of coursework, nor did it cost much beyond materials for the various lessons. Furthermore, the key components that strengthened GSs’ professional identities could be adapted for different contexts and institutions.

Green supplier selection (GSS) is acknowledged as important governance in green supply chain management (GSCM). However, this paper argues that GSS is not a stand-alone GSCM governance mode that determines manufacturers' environmental performance but rather one that needs to be aligned with contractual governance, particularly contractual control and adaptation, to promote environmental performance effects. This paper adopts GSS as ex ante governance and introduces behavior and outcome controls as ex post contractual control and adaptation, respectively. Thus, this paper addresses how GSS affects environmental performance directly and indirectly through behavior and outcome controls within transaction cost economics (TCE) theory.

This research model was tested on 300 Chinese manufacturing firms, and multiple regression analysis was used to validate our hypotheses.

A direct relationship was observed between GSS and environmental performance. This direct relationship is positively mediated by behavior and outcome controls.

This paper develops and elucidates an integrative green supply chain process proceeding from the implementation of ex ante GSS and ex post contractual governance to the realization of environmental performance. Furthermore, this paper considers two different forms of contractual governance, specifically contractual control and adaptation, and explains how they can be implemented using behavior and outcome controls from the perspective of TCE theory.

The fundamental goal of a group support system (GSS) is to support the work performed by groups and teams. More often than not, the projects undertaken by groups and teams occur over a period of time longer than a single meeting. However, the lack of longitudinal studies is a concern that has been highlighted in meta‐analyses of GSS research. For example, little is known in regard to the GSS impacts on group member behavior in traditional meetings after their exposure to GSSs. This field study looks at a single work group using a GSS to complete an organizational restructure over a period of ten weeks. The goal is to observe the impact of changes in two sets of groupware‐team member characteristics: the perceptions of groupware over time and the impact of GSS usage on individual team member behavior in future meetings.

Group support systems (GSS), designed primarily for meeting support, are being increasingly used for learning activities. In this paper action research is applied to explore how a GSS can enrich the training of police officers. A series of five sessions conducted over the course of five months provided substantial data that informed the research methodology, the learning experience of the officers and the relative value of GSS. The use of an AR philosophy enabled the facilitation of the sessions to be tailored so as to meet the on‐going needs of the officers in a precise and focused manner, with the result that their learning effectiveness increased as the sessions proceeded. A candid evaluation of both GSS and AR, as experienced in this context, is offered, while the issue of rigor in AR is examined.

This study aims to examine the effect of the main corporate governance characteristics on compliance with accounting and auditing organisation for Islamic financial institutions’ (AAOIFI) governance standards’ (GSs) disclosure requirements by Islamic banks (IB) that adopt AAOIFIs’ standards in Bahrain, Qatar, Jordan, Oman, Syria, Sudan, Palestine and Yemen.

The sample consists of 486 bank-year observations from 2009 to 2017.

The findings reveal that compliance with AAOIFIs’ GSs’ disclosure requirements is positively influenced by the audit committee (AC) independence, AC’s accounting and financial expertise and industry expertise, auditor industry specialisation, IB’s size and IB’s listing status. On the other hand, it is negatively influenced by the ownership concentration.

This study has only examined compliance with AAOIFI’s GSs’ disclosure requirements and has focussed on one major sector of the Islamic financial institutions (which is IB).

The findings are useful for various groups of preparers and users of IBs’ annual reports such as academics and researchers, accountants, management of IBs and some organisations.

While the study of the AAOIFIs’ standards has grown contemporary with considerable contributions from scholars, however, the majority of these studies are descriptive in nature. Indeed, the existing literature that has explored the determinants of compliance with AAOIFI’s standards is in the early research stage. To the best of the knowledge, there is a paucity of empirical research testing this issue.

Although much empirical literature confirmed the foodservice industry’s significant impact on the environment, little scholarly attention has been paid to how restaurants can improve environmental performance. This study aimed to verify the impact of restaurant environmental cognition (EC) on environmental performance through green supplier selection (GSS) and joint actions (JAs).

Using an online survey company, the questionnaire was distributed to restaurant owners/or managers who were qualified to provide accurate information regarding their operational practices. A total of 285 responses were included in the analysis. Confirmatory factor analysis was conducted to verify the validity and reliability of the measures. The SPSS PROCESS macro was used to test the hypothesized relationships.

The study showed that EC has positive and direct effects on restaurant environmental performance (REP). Each mediator of GSS and JAs played a positive mediating role between EC and REP. GSS and JAs also played multiple positive mediating roles between EC and REP. This study revealed that a path mediating between EC and REP through GSS can be used to derive the most optimal results.

This study focused on the importance of restaurant EC, which is a fundamental driver for restaurant environmental practices, but is overlooked in the relevant literature. The findings provide novel information that can be applied to operate green restaurants specifically through GSS and JAs. In particular, the present approach expands the existing knowledge on sustainable restaurant management by investigating EC from an organization perspective.

The purpose of this paper is to examine the effect of specific Islamic banks’ (IBs) corporate governance (CG) mechanisms on compliance with the Accounting and Auditing Organization for Islamic Financial Institutions’ (AAOIFI) governance standards (GSs) disclosure requirements.

Using an unweighted governance compliance index, the authors measure the extent of IBs’ compliance with 7 AAOIFI GSs’ disclosure requirements over the period 2009–2015 (372 bank-year observations). In addition, a multivariate regression analysis was used to test the four hypotheses.

This study’s results report substantial non-compliance (the mean of compliance level with AAOIFI’s GSs over the covered years for the entire sampled IBs is 52.1%). The findings reveal that the Shariah Supervisory Board’s (SSB) remuneration, SSB’s members with only industry expertise, SSB’s members with the combined industry expertise and accounting and financial expertise, the existence of internal Shariah Auditing Department and the level of investment accounts holders’ funds are positively associated with the level of compliance with AAOIFI’s GSs.

The existing studies focusing on the determinants of compliance with AAOIFI’s standards are in the early research stage, as to the best of the authors’ knowledge, there is a paucity of empirical research testing this issue. The authors extend these studies by examining all the AAOIFI’s GSs and focusing on the specific IBs’ CG mechanisms. Furthermore, a major contribution of this study is the examination of the relationship between some SSB’s characteristics and compliance level. To the best of the authors’ knowledge, this is the first research that has examined the effect of the SSB’s remuneration and expertise on compliance level.

As environmental protection and sustainable development become more widely recognized, greater emphasis has been placed on the significance of green supplier selection (GSS), which can support businesses both upstream and downstream in enhancing their environmental performance while preserving their strategic competitiveness. Therefore, this paper aims to propose a new framework to study GSS.

Firstly, this paper establishes a GSS evaluation criteria system including product competitiveness, green performance, quality of service and enterprise social responsibility. Secondly, based on the spherical fuzzy sets (SFSs), the Average Induction Ordered Weighted Averaging Operator-Criteria Importance Through Inter Criteria Correlation (AIOWA-CRITIC) method is used to determine the subjective and objective weights and the combination of weights are determined by game theory. In addition, the GSS framework is constructed by the Cumulative Prospect Theory-Technique for Order Preference by Similarity to Ideal Solution (CPT-TOPSIS) method. Finally, the validity and robustness of the framework is verified through sensitivity comparative and ablation analysis.

The results show that Y3 is the most promising green supplier in China. This study provides a feasible guidance for GSS, which is important for the greening process of the whole supply chain.

Under spherical fuzzy sets, AIOWA and CRITIC are used to determine weights of indicators. CPT and TOPSIS are combined to construct a decision model, considering the ambiguity and uncertainty of information and the risk attitudes of decision-makers.