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Article
Publication date: 6 March 2023

Patrick Velte

This paper aims to review 68 archival studies on the impact of audit committees (ACs) on firms’ consequences [(non)financial reporting, performance and audit quality] in European…

Abstract

Purpose

This paper aims to review 68 archival studies on the impact of audit committees (ACs) on firms’ consequences [(non)financial reporting, performance and audit quality] in European firms.

Design/methodology/approach

Applying a stakeholder agency-theoretical framework, the author differentiates between three categories of AC variables: presence; composition; and resources, incentives and diligence.

Findings

The author finds that AC composition, (non)financial reporting and audit quality are dominant in the literature review. Other inputs or outputs are either too low in amount or yielded heterogeneous results, hindering clear tendencies. However, there are indications that financial expertise is positively related to financial reporting and audit quality, in line with agency theory and European regulatory assumptions.

Research limitations/implications

In the discussion of potential future research, the author emphasizes, among others, the need for the recognition of innovative and sustainable AC variables, inclusion of moderator and especially mediator variables and reaction to endogeneity concerns by advanced regression models.

Practical implications

As the European Commission currently discusses extended regulations on AC duties and composition, this literature review highlights the huge impact of financial expertise on financial reporting and audit quality. In view of the increased monitoring duties of sustainability reporting, both business practices and regulatory bodies should increase the sustainability expertise of ACs.

Originality/value

This analysis makes useful contributions to prior research by focusing on attributes of AC and their impact on firms’ outputs in the European capital market, based on a differentiation between mandatory one-tier/two-tier systems and the choice model. The findings support the promotion of European evidence-based regulations, such as the Corporate Sustainability Reporting Directive and the Corporate Sustainability Due Diligence Directive.

Details

Journal of Global Responsibility, vol. 14 no. 4
Type: Research Article
ISSN: 2041-2568

Keywords

Abstract

Details

Policy Matters
Type: Book
ISBN: 978-1-80382-481-9

Book part
Publication date: 24 November 2023

Carol Reynolds Geary and Jeffrey Ordway

In this chapter, we consider collaborative models of engaged research in comparison to models of team science that include persons with lived experience of the topic area as team…

Abstract

In this chapter, we consider collaborative models of engaged research in comparison to models of team science that include persons with lived experience of the topic area as team members. ‘Co-led’, ‘co-design’ and ‘co-research’ are all terms used in the literature with distinct, but not precise, definitions and approaches. These collaborative models tend to describe methods that allow those with lived experience to be treated differently than other academic members of the research team. Power imbalances between those with lived experiences and researchers persist in such models, in spite of researcher efforts. For example, persons with lived experience are often described as being compensated with gift cards which may be welcomed but can be perceived as diminishing their role and contribution. In contrast, participatory team science involves persons with lived experience as full members of the research team. In the model that we propose, power is balanced through mutual planning and consensus-based decision-making. We contend that using participatory team science advances research through egalitarian consideration of team members' perspectives of the research problem and the designs necessary to knowledge development.

Details

Ethics and Integrity in Research with Older People and Service Users
Type: Book
ISBN: 978-1-80455-422-7

Keywords

Book part
Publication date: 4 December 2023

Jessica B. Koslouski, Kristabel Stark and Sandra M. Chafouleas

School violence can cause or exacerbate individual and collective trauma. Trauma-informed school approaches offer schools and educators guidance for how to respond. In this…

Abstract

School violence can cause or exacerbate individual and collective trauma. Trauma-informed school approaches offer schools and educators guidance for how to respond. In this chapter, we provide an overview of trauma-informed school approaches and their contributions to healing individual and collective trauma. We begin this chapter by addressing the complex intersection of disability and trauma, and the unique implications of school-based violence for students with disabilities and their teachers. We then define trauma-informed care, describe current short- and long-term trauma-informed school approaches, and explain the aims of these approaches at individual and collective levels. Next, we locate trauma-informed responses to school violence in a context of systemic trauma and share considerations for disrupting the systemic conditions that perpetuate trauma and school violence. We discuss critiques of the trauma-informed care movement and conclude with recommendations for scholars pursuing research in this area.

Content available
Book part
Publication date: 15 May 2023

Abstract

Details

Pandemic Pedagogy: Preparedness in Uncertain Times
Type: Book
ISBN: 978-1-80071-470-0

Book part
Publication date: 19 March 2024

Catherine Sandoval and Patrick Lanthier

This chapter analyzes the link between the digital divide, infrastructure regulation, and disaster planning and relief through a case study of the flood in San Jose, California…

Abstract

This chapter analyzes the link between the digital divide, infrastructure regulation, and disaster planning and relief through a case study of the flood in San Jose, California triggered by the Anderson dam’s overtopping in February 2017 and an examination of communication failures during the 2018 wildfire in Paradise, California. This chapter theorizes that regulatory decisions construct social and disaster vulnerability. Rooted in the Whole Community approach to disaster planning and relief espoused by the United Nations and the Federal Emergency Management Agency, this chapter calls for leadership to end the digital divide. It highlights the imperative of understanding community information needs and argues for linking strategies to close the digital divide with infrastructure and emergency planning. As the Internet’s integration into society increases, the digital divide diminishes access to societal resources including disaster aid, and exacerbates wildfire, flood, pandemic, and other risks. To mitigate climate change, climate-induced disaster, protect access to social services and the economy, and safeguard democracy, it argues for digital inclusion strategies as a centerpiece of community-centered infrastructure regulation and disaster relief.

Details

Technology vs. Government: The Irresistible Force Meets the Immovable Object
Type: Book
ISBN: 978-1-83867-951-4

Keywords

Book part
Publication date: 7 February 2024

Minakshi Raj

Family care partners are significantly involved in healthcare tasks in order to support adult relatives. Yet, unlike pediatric models of care where caregivers of children are…

Abstract

Family care partners are significantly involved in healthcare tasks in order to support adult relatives. Yet, unlike pediatric models of care where caregivers of children are formally integrated into healthcare teams, care partners of adults are rarely engaged in a formal, structured, or consistent manner. Their inclusion in the healthcare team is critical to their capacity to continue supporting their relative. A meaningful dialogue between policy and healthcare management is required to identify feasible and effective ways of engaging family care partners in healthcare teams.

Details

Research and Theory to Foster Change in the Face of Grand Health Care Challenges
Type: Book
ISBN: 978-1-83797-655-3

Keywords

Article
Publication date: 10 April 2024

Shalini Aggarwal, Lata Bajpai Singh and Shalini Srivastava

The study, grounded on the social cognitive career theory, seeks to analyze the upshot of psychological empowerment on career satisfaction via affective commitment. The study also…

Abstract

Purpose

The study, grounded on the social cognitive career theory, seeks to analyze the upshot of psychological empowerment on career satisfaction via affective commitment. The study also aims to examine the impact of the interplay among affective commitment and resilience on the career satisfaction of Indian service industry professionals.

Design/methodology/approach

In this study, the data has been collected from 277 employees using standardized measures from the North Indian service industry. To test the proposed model, Analysis of Moment Structures (AMOS) (Hayes, 2013) was utilized.

Findings

The outcomes of the study offered substantial support for the theorized link between psychological empowerment, affective commitment, resilience and career satisfaction. The outcomes confirmed an affirmative association concerning psychological empowerment and career satisfaction through affective commitment as a mediator and resilience as a moderator. The study concludes that the workforce with extraordinary resilience will perceive a stronger influence of psychological empowerment on career satisfaction.

Practical implications

The study offers a few pertinent inputs for the organizations operating in high-power distance culture to comprehend the role of psychological empowerment and “resilient attributes” of personality in developing a sense of career satisfaction amongst Indian service sector employees.

Originality/value

The present research examines the association between psychological empowerment, affective commitment, resilience and career satisfaction for the first time as mediated moderation model and the same has neither been examined theoretically or empirically.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Content available
Book part
Publication date: 14 December 2023

Thalia Anthony, Juanita Sherwood, Harry Blagg and Kieran Tranter

Abstract

Details

Unsettling Colonial Automobilities
Type: Book
ISBN: 978-1-80071-082-5

Content available
Book part
Publication date: 24 May 2023

Rob Docters and Hans Gieskes

Abstract

Details

Ethics and Hidden Greed
Type: Book
ISBN: 978-1-80455-868-3

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