Search results

This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation.

This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax avoidance among the largest European entities. This study considers different measures of tax avoidance and negative media coverage.

The results show that negative media coverage of ESG issues is negatively associated with tax avoidance, suggesting that media can act as an external monitor for corporate taxation.

The findings have implications for policymakers and regulators, which should consider tax transparency when dealing with ESG disclosure requirements. Tax disclosure should be integrated into ESG reporting.

The study has social implications related to the media, which act as watchdogs for firms’ irresponsible practices. According to this study’s findings, increased media pressure has the power to induce a better alignment between declared ESG policies and tax strategies.

This study contributes to the literature on the mechanisms that discourage tax avoidance and the literature on the relationship between ESG and taxation by shedding light on the role of media coverage.

The observation by the authors, based on their extensive experience working in K-8 public schools in the region showed the special needs classrooms catering to children with exceptionalities such as Autism Spectrum Disorder (ASD), Intellectual Disability (ID) and Emotional Disturbance (ED) are typically makeshift arrangements with no consideration given to students' unseen sensory needs. A thorough literature review indicates that there are no holistic design guidelines in place to meet the sensory needs of students with ASD, ID and ED. This study seeks to address this gap by providing considerations to meet the sensory needs impacting these students' focus, behavior and classroom engagement with course content and peers.

Sensory design guidelines were established utilizing a qualitative method, providing a foundation for the development of classroom prototypes that address the sensory needs of students with ASD, ID and ED.

The new guidelines, which correlated interior design strategies with the sensory needs of children with ASD, ID and ED, and the resulting prototypes provide a basis for the further development of design standards and takes designers closer to creating more conducive and inclusive environments.

This study reinforced the belief that these recommendations should be considered in the school-wide design. Many students can be included with their typical peers for all or part of their school day if space has been designed to accommodate their differences.

This study bridges the gap while documenting the correlation between design factors and sensory needs of students with exceptionalities, in this case, ASD, ID and ED.

A low-carbon economy is the pressing need of the hour. Despite several efforts taken by the government and large corporations, there is still research to be conducted exploring the role of top management commitment in translating external pressures into responses that help to build low-carbon emissions in supply chains.

The authors have grounded their framework in institutional theory, agency theory and contingency theory. On the basis of existing literature, four hypotheses were drawn. To test these hypotheses, a questionnaire was developed and pre-tested. Finally, statistical analyses were performed to test the research hypotheses using 176 samples gathered using a pre-tested questionnaire following Dillman’s (2007) total design test method.

The results suggest that coercive pressures and mimetic pressures under the mediating effect of top management commitment have a significant influence on organizational response to low-carbon emissions. The authors further note that supply base complexity has moderating effects on the link between top management commitment and organizational response towards low-carbon emissions.

This study offers valuable insights to those managers and environmental consultants who view supply base complexity as a limitation. However, the results indicate that supply base complexity may help to enhance the effectiveness of the top management commitment on organizational response towards low-carbon emissions.

The purpose of this paper is to examine the influence of several intrinsic motivations driving consumers' intention to buy using a mobile app, namely: shopping gamification, focussed attention, shopping enjoyment and socialness, through the mediating role of shopping engagement. The online shopping experience is investigated in its dual role as direct driver of the intention to buy using a mobile app and as moderator of the shopping engagement – intention to buy using a mobile app path.

The empirical analysis was performed in China due to the extensive usage of mobile shopping apps amongst the Chinese population. A structural equation model was estimated on 893 valid and complete structured questionnaires collected amongst a sample of Chinese consumers.

Findings confirm that intrinsic motivations (i.e. shopping gamification, focussed attention, shopping enjoyment and socialness) indirectly influence the intention to buy using a mobile app channelled by shopping engagement. Most remarkably, results show that the online shopping experience positively moderates the shopping engagement – intention to buy using a mobile app path.

The novelty of the paper lies in the conceptual and empirical evidence provided on shopping gamification, within the retailing marketing domain. The study investigates other related intrinsic motivations that jointly with shopping gamification directly influence shopping engagement and indirectly impact mobile shopping intention. The paper provides insights into the moderating role of online shopping experience, a key aspect when the challenge concerning gamification is considered.

The emergence of collaborative delivery models and working practices in construction industry has created a potential area for project success research. Previous studies have addressed success factors of various collaborative delivery models (e.g. alliance and partnering). However, there is currently very limited research-based knowledge concerning core success factors for different collaborative delivery models, exploring the commonalities. Thus, this study aims to conceptualize a success model for collaborative construction projects by identifying and structuring their core success factors through the lens of project delivery elements.

A systematic literature review was conducted, and thematic as well as content analysis of the relevant studies led to the identification of mentioned success factors in the literature for different collaborative delivery models. Then, those common success factors were structured in a model based on factors' relation to project delivery elements.

The obtained results present eight core success factors (e.g. equality, mutual trust and commitment to win–win philosophy) for collaborative construction projects, structured in a model based on their contribution toward project organization, contractual relationships, and operational system in construction project delivery. Moreover, the differences between success factors for traditional and collaborative construction projects are discussed.

This study's findings provide insightful theoretical contributions on collaborative construction project success and providing a departure point for future studies based on the discussed differences between success factors of collaborative and traditional construction projects. The findings can be also practically insightful for the project professionals in collaborative construction projects to succeed in managing project organization, contractual relationships, and operational system.

This paper aims to investigate the impact of family involvement in ownership and governance on the quality of internal auditing.

Leveraging a hand-collected data set of listed family firms from 2014 to 2020, this study uses regression analyses to investigate the impact of family ownership, family involvement on the board, family CEO and the generational stage of the family business on the quality of internal auditing.

The results provide evidence that family ownership is positively associated with the quality of internal auditing, while later generational stages of family businesses have the opposite effect. Additional analyses reveal that the presence of a sustainability board sub-committee moderates the relationship between generational stages of family businesses and the quality of internal auditing function.

This paper does not consider country-institutional factors and other potentially family-related antecedents or governance factors that may affect the quality of internal auditing.

The results are informative for investors and non-family stakeholders interested in understanding under which conditions family-related factors influence the quality of internal auditing functions.

This study offers fresh evidence regarding the relationship between family-related factors and the quality of internal auditing and board sub-committees that moderate such a relationship in family businesses.