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The purpose of this study is to examine both the responses of auditees to corporate governance audit (CGA) regulation and the practices of CGA auditors.

The study used a mixed method. Content analysis of 200 annual and CGA reports was carried out for 13 years, from 2008 to 2021, split into voluntary disclosure and mandatory disclosure periods. Quantitative analysis was also conducted using Kruskal–Wallis and Dunn's tests. Data gathered were interpreted through the lens of isomorphism and Oliver's (1991) strategic responses to institutional processes.

The study revealed that in the voluntary disclosure period, auditees responded mainly with acquiescence, motivated by mimetic isomorphic pressure. In the mandatory disclosure period, auditee responses ranged from acquiescence to dismissal of corporate governance regulation (i.e. coercive isomorphic pressure). Auditor reporting of CGA findings was found to be heterogeneous, suggesting that normative and mimetic isomorphism did not homogenize auditor practices.

The absence of uniform auditee responses to CGA regulation during the mandatory disclosure period suggests that the purpose of mandating the regulation has not yet been achieved and may signal inadequate coercive isomorphic pressure from the Financial Reporting Council of Nigeria (FRCN). Similarly, heterogeneous reporting of CGA findings by corporate governance auditors inhibits the comparability of audit findings, limiting their value for information users.

This study examines corporate governance auditor practices and auditee responses to corporate governance audit regulation.

This study uses a meta-analysis approach to analyse the impact of applying corporate green accounting practices as vital sustainable development tools on firm performance. This study aims to examine the moderating effects of country-specific variables and characteristics on the association between corporate green accounting and firm performance.

Three databases were used for a meta-analysis of 68 independent studies involving 19,625 subjects conducted over 25 years from 1996 to 2020.

The results show that corporate green accounting positively affects firm performance, but country-specific variables do not moderate this association. The positive association between corporate green accounting and firm performance was enhanced when it was measured in terms of environmental costs. Subgroup analyses revealed that study characteristics are significant source of heterogeneity in the corporate green accounting indicators-firm performance association.

The findings suggest that firms should strategise to integrate environmental costs into their respective financial accounting frameworks, which would help managers justify the contribution of their firms towards environmental protection.

Accessing accurate and timely information on corporate environmental functioning can assist national policymakers in framing appropriate legislation on environmental protection and sustainable development.

Although meta-analysis has been used previously in accounting research (Guthrie and Murthy, 2009; Alcouffe et al., 2019), to the best of the authors’ knowledge, this is the first study to use a meta-analytical technique to examine the impact of corporate green accounting on firm performance.

In this digital age, the rapid technological innovation and adoption, with the increasing use of big data analytics, has raised concerns about the ability of small and medium enterprises (SMEs) to sustain the competition and innovation performance (IP). To narrow the research gap, this paper investigates the role of big data analytics capability (BDAC) in moderating the relationship between digital innovation (DI) and SME innovation performance.

This research has been carried forward through a detailed theory and literature analysis. Data were analyzed through confirmatory factor analysis and structural equation models using a two-stage approach in smartPLS-4.

Results highlight that digital service capability (DSC) significantly mediates the relationship between DI and IP. Additionally, value co-creation (VCC) directly affects digital transformation (DT), while DI has a stronger effect on DSC than IP. Furthermore, BDAC significantly moderates the relation between DSC → IP and DT → IP, whereas it has a detrimental effect on the relation between DI and IP. In addition to that, VCC, DSC, DT, DI and BDAC have a direct, significant and positive effect on IP.

This research was motivated by the practical relevance of supporting SMEs in adopting DT and the resource-based view (RBV) and technology acceptance model (TAM). This study shows that all direct and indirect measures significantly affect innovation performance, including BDAC as moderator. These findings refresh the perspective on what DT, DI, VCC, DSC and BDAC can bring to a firm's innovation performance.

This paper has contributed to DT by empirically validating a theoretical argument that suggests the acceptance and adoption of new technology. This paper aims to fill theoretical gaps in understanding BDAC and DT by incorporating the RBV and TAM theories on BDAC and DT.