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1 – 10 of 22The purpose of this paper was to study the direct impact of audit quality on environmental, social and governance (ESG) transparency. It aimed also to investigate the moderating…
Abstract
Purpose
The purpose of this paper was to study the direct impact of audit quality on environmental, social and governance (ESG) transparency. It aimed also to investigate the moderating effect of media coverage on the relationship between audit quality and ESG transparency in the USA.
Design/methodology/approach
The sample consisted of US companies listed in the Standard and Poor’s 500 Stock Index between 2010 and 2019. The Thomson Reuters database was used to collect ESG disclosure scores and governance information. The authors applied multiple panel data regressions.
Findings
The results showed that audit quality has a direct positive effect on ESG transparency. The findings also showed that the high exposure to public media by firms, the more they commit to high audit quality leading to disclose more transparent ESG information.
Research limitations/implications
The results illustrated the significance of an external audit on an organization’s ESG report. Second, improving data quality has significant consequences not only for rating agencies but also for investors, businesses and researchers. These steps are required to increase the information content of ESG ratings.
Originality/value
The findings demonstrated that third-party external verification improves the dependability of nonfinancial reporting, hence bridging the confidence gap between corporations and the market regarding sustainability reporting.
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Timothy Blumentritt, Robert Randolph and Gaia Marchisio
Building from calls for greater interdisciplinary research in interpreting family business phenomena, we integrate research on work–family conflict, detachment and burnout from…
Abstract
Purpose
Building from calls for greater interdisciplinary research in interpreting family business phenomena, we integrate research on work–family conflict, detachment and burnout from both organizational and family studies. Using the characteristic work–family integration of family business settings as a backdrop we develop theoretical arguments that emphasize the reconciliatory role of interdisciplinary perspectives to explain the ostensibly contradictory findings in extant research. The diminishing barriers separating work and life spheres occurring in most global industries illustrate the importance of conceiving the study of work–life phenomena through recursive, rather than linear, logics and emphasizing the relevance of family business research in providing a contextual foundation for interdisciplinary discussions.
Design/methodology/approach
This theoretical paper integrates perspectives from the literatures on organizational behavior and family systems theory to form six propositions on the relationship between work–life integration and the antecedents and consequences of burnout and psychological detachment.
Findings
This paper explores the nuances that overlapping work and family roles might be a source of both harmony and discord in family firms. In doing so, our research contributes to the growing relationship between family systems theory and family business research, and creates the foundation for future empirical studies on the psychological dynamics that underlie work–family integration.
Originality/value
This research advances a novel perspective on the interactions between work–family integration and burnout and detachment, and does so by noting that the way the family business literature treats work–family integration may apply to any employee that experiences tension between these different spheres of their identity.
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Karen McBride, Jill Frances Atkins and Barry Colin Atkins
This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century…
Abstract
Purpose
This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century picturesque travel writings. A positive description of pollution is generally outdated and unacceptable in the current society. The authors contrast his “picturesque” view with the contemporary perception of industrial pollution, reflect on these early accounts of industrial impacts as representing the roots of impression management and use the analysis to inform current accounting.
Design/methodology/approach
The research uses an interpretive content analysis of the text to draw out themes and features of impression management. Goffman's impression management is the theoretical lens through which Gilpin's travel accounts are interpreted, considering this microhistory through a thematic research approach. The picturesque accounts are explored with reference to the context of impression management.
Findings
Gilpin's travel writings and the “Picturesque” aesthetic movement, it appears, constructed a social reality around negative industrial externalities such as air pollution and indeed around humans' impact on nature, through a lens which described pollution as adding aesthetically to the natural landscape. The lens through which the picturesque tourist viewed and expressed negative externalities involved quite literally the tourists' tricks of the trade, Claude glass, called also Gray's glass, a tinted lens to frame the view.
Originality/value
The paper adds to the wealth of literature in accounting and business pertaining to the ways in which companies socially construct reality through their accounts and links closely to the impression management literature in accounting. There is also a body of literature relating to the use of images and photographs in published corporate reports, which again is linked to impression management as well as to a growing literature exploring the potential for the aesthetic influence in accounting and corporate communication. Further, this paper contributes to the growing body of research into the historical roots of environmental reporting.
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Aziz Yousif Shaikh, Robert Osei- kyei, Mary Hardie and Matt Stevens
This paper systematically reviewed research work on drivers of teamwork, which will reinforce construction work teams to enhance workers’ safety performance. This study adds to…
Abstract
Purpose
This paper systematically reviewed research work on drivers of teamwork, which will reinforce construction work teams to enhance workers’ safety performance. This study adds to the existing but limited understanding of teamwork drivers on construction workers’ safety performance. This paper presents scholars and industry-based professionals with critical initiatives that have to be implemented in organisations to get positive results in safety while working in teams with an emphasis on systems drivers of teamwork on safety performance at the organisational level, which will help in providing information on the functioning of the teams and contribute towards improved safety performance of team workers.
Design/methodology/approach
This study aims to systematically examine the existing body of knowledge on drivers of teamwork by analysing 53 publications from the years 1997–2021. The Scopus search engine was used to conduct a systematic review and germane publications were collated.
Findings
According to the findings of the review, since 1997, there has been a burgeoning concern in the research of drivers of teamwork and its impact on workers’ safety performance. After performing a systematic review, 37 drivers of teamwork were identified. The top five drivers are effective communications, team workers’ relations, leadership, shared knowledge and information, and team training. Moreover, it was noted that the United States and Australia have been the international regions of focus for most of the research in the area of drivers of teamwork from the years 1997–2021. The 37 drivers of teamwork are distributed into six major socio-technical components: people drivers; culture drivers; metrics drivers; organisational and management practices and procedures drivers; infrastructure drivers and technology drivers.
Practical implications
The results reported present research scholars and professional practitioners with an overview of the drivers of teamwork that could be implemented in the construction industry to streamline potential implementations and improve safety performance of construction workers.
Originality/value
A list of teamwork drivers has been developed to ratify potential empirical research in the area of construction safety. The results would contribute to the existing but restricted understanding of drivers of teamwork in the construction industry.
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Nikhil Suryakant Ghag, Padmanav Acharya and Vivekanand Khanapuri
It is critical for small and medium-scale enterprises (SMEs) to review and monitor sustainability performance indicators across three dimensions: economic, environmental and…
Abstract
Purpose
It is critical for small and medium-scale enterprises (SMEs) to review and monitor sustainability performance indicators across three dimensions: economic, environmental and social to attain long-term competitiveness. SMEs lack a holistic perspective on sustainability; they are frequently hindered from contemplating environmentally favorable investments beyond what is legally needed. The purpose of this paper is to present a joint Decision-making trial and Evaluation Laboratory (DEMATEL) and NK methodology for developing a process model for introducing and implementing sustainable competitiveness practices for SMEs.
Design/methodology/approach
This study addresses the issue by adopting a sustainable competitiveness practices framework and applying a novel method that integrates DEMATEL and NK model for evaluating and developing the implementation path model for Indian manufacturing SMEs.
Findings
This paper also demonstrates that not only the relational practice itself but also the order in which the relational practices are implemented can be related to performance. According to the authors' preliminary findings, organizations in this study should first implement a social dimension, which includes sustainable leadership, knowledge sharing, etc., then an economic dimension like quality, sustainable innovations, etc., and finally environmental dimensions like green marketing, solid waste reduction, etc., with their management for competitiveness.
Research limitations/implications
These findings offer some preliminary information as well as advice for managers and policymakers looking to integrate sustainable efforts.
Practical implications
This study asserts that not only the interdependent practice but also the sequence of implementation is important and can relate to the performance. The path result shows that the organization develops first sustainable design and product development (economic), sustainable leadership (social) and solid waste reduction (environmental) practices.
Originality/value
There is no such study that develops a process model for introducing and implementing sustainable competitiveness of SMEs which assesses and analyzes the interdependencies across relational behaviors, to the best of authors’ knowledge. The novelty of this work lies in integrating DEMATEL-NK model approach.
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Roy Peled and Gal Yavetz
This study evaluates how publicly available archival documents shaped online discussions about allegations that thousands of children were kidnapped during the 1950s in Israel…
Abstract
Purpose
This study evaluates how publicly available archival documents shaped online discussions about allegations that thousands of children were kidnapped during the 1950s in Israel, known as the Yemenite children’s affair. It examines if access to historical records leads to more informed and rational public discourse, especially on social media.
Design/methodology/approach
Using content analysis, this study examines Facebook posts from media outlets, politicians, NGOs and public groups between 2016 and 2021 to understand how the Israeli State Archives’ release of over 300,000 documents affected support of the kidnapping.
Findings
Despite extensive archival information debunking the kidnapping theory, public opinion and discourse largely continued to support it. This suggests a complex interaction between information availability, preexisting beliefs, echo chambers and group allegiances, suggesting that access to factual data alone may not effectively challenge established beliefs in online public settings.
Research limitations/implications
Since data were collected only from Facebook, our conclusions cannot be generalized to other platforms. The study relies only on publicly accessible data and does not establish causality between exposure to information and shifts in opinion. Our findings show that disclosing archival information does not significantly benefit public political discourse on contentious topics but also point to the advantages of mediating information by politicians, NGOs and journalists.
Originality/value
As a unique case study, this research contributes to understanding the role of historical archives in digital-age public discourse. It highlights their potential and limitations in facilitating informed debate and deliberation, emphasizing the complexity of influencing established beliefs with factual data.
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This study aims to describe the m-learning experience of school students and teachers during the COVID-19 pandemic and explores the factors influencing the continuance intention…
Abstract
Purpose
This study aims to describe the m-learning experience of school students and teachers during the COVID-19 pandemic and explores the factors influencing the continuance intention of m-learning.
Design/methodology/approach
Semistructured interviews of 24 students and 09 teachers of schools in national capital territory (NCT) Delhi, India were conducted over 03 months and transcribed verbatim. A hermeneutic phenomenological design was used to interpret the text and bring out the “lived experiences” of m-learning.
Findings
The following 15 themes or factors influencing continuance intention emerged through the hermeneutic circle: (1) actual usage, (2) attitude, (3) context, (4) extrinsic motivation, (5) facilitating conditions, (6) intrinsic motivation, (7) perceived compatibility, (8) perceived content quality, (9) perceived mobile app quality, (10) perceived teaching quality, (11) perceived usefulness, (12) satisfaction, (13) self-efficacy, (14) self-management of learning and (15) social influence.
Research limitations/implications
The study offers insightful recommendations for school administrators, mobile device developers and app designers. In addition, suggestions for effectively using m-learning during disasters such as COVID-19 have been provided. Several future research directions, including a nuanced understanding of m-assessment and online discussions, are suggested to enhance the literature on m-learning continuance.
Originality/value
The study enriches the literature on m-learning continuance. A qualitative approach has been used to identify relevant factors influencing m-learning continuance intention among secondary and higher secondary level (Grades 9 to 12) school students and teachers in India. In addition, a conceptual framework of the relationships among the factors has been proposed. Further, an analysis of the lived experiences of m-learning during the COVID-19 pandemic indicated several issues and challenges in using m-learning during disasters.
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Radiah Othman and Rashid Ameer
This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the…
Abstract
Purpose
This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the accounting profession, inspired by the new definition of accounting proposed by Carnegie et al. (2021, 2022, 2023a), to adopt a strong focus on sustainable development goals (SDGs) in AE to inculcate tertiary students with the skills that lead them to approach and apply accounting as a multidimensional technical, social and moral (TSM) practice.
Design/methodology/approach
The online qualitative survey was distributed to 100 randomly selected New Zealand accounting graduates in order to gather insights from their workplaces. All responses from the 30 graduates who completed the questionnaire underwent qualitative analysis using Leximancer software, which automatically identifies high-level concepts and insights and offers interactive visualizations without bias.
Findings
The graduates’ experiences underscore the ongoing significance of technical skills in the New Zealand workplace. They emphasized the lack of non-technical skills training, stressed the necessity of diverse business knowledge and highlighted the importance of automation and digital skills.
Practical implications
The implications for transforming AE involve adopting an activist approach to integrate a TSM perspective into teaching and learning and being open to an interdisciplinary approach to expose tertiary students to the impact of accounting on sustainable development, including collaboration with professional bodies for real-world experiences.
Originality/value
The importance of engaging with SDG-related narratives is stressed to stimulate further discussion, debate and research aimed at identifying practical solutions for AE as a facilitator for SDGs in realizing accounting as a TSM practice.
The primary objective of this paper is to investigate the relation between the joint provision of sustainability assurance and the readability of sustainability assurance…
Abstract
Purpose
The primary objective of this paper is to investigate the relation between the joint provision of sustainability assurance and the readability of sustainability assurance statements. Additionally, it explores whether the presence of a female assurance partner influences the relation between the joint provision of sustainability assurance and the readability of sustainability assurance statements.
Design/methodology/approach
We analyzed a dataset comprising 882 firm-year observations from companies operating in sustainability sensitive industries for the period that spans the years 2016–2018.
Findings
The research indicates that joint sustainability assurance provision is associated with a more readable sustainability assurance statement, consistent with the “four-eyes” principle. Furthermore, the presence of a female assurance provider influences the joint assurance provision’s impact on sustainability assurance statement readability. Collectively, these results remain robust as they hold unchanged after controlling for endogeneity concerns.
Research limitations/implications
This study provides novel insights into the recent sustainability assurance literature, being the first to examine joint assurance provision, assurance partner gender and sustainability assurance statement readability.
Practical implications
This study has the potential to catalyze regulatory and policy initiatives by providing compelling evidence in favor of mandating joint audits within the area of sustainability assurance practices. Additionally, this research contributes to the ongoing discussion about gender diversity in accounting and nonaccounting assurance firms, providing evidence of the positive impact of female assurance partners on sustainability assurance statement readability.
Originality/value
The regression results provide preliminary evidence on how the presence of a female audit partner influences the relationship between the sustainability assurance joint provision and sustainability assurance statement readability, an issue that has not been examined before.
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Li Jen He and Faradillah Amalia Rivai
This paper aims to investigate the impact of gender diversity in the composition of engagement auditors on the disclosure of key audit matters (KAMs) in a dual-signature…
Abstract
Purpose
This paper aims to investigate the impact of gender diversity in the composition of engagement auditors on the disclosure of key audit matters (KAMs) in a dual-signature environment.
Design/methodology/approach
The authors used the unique institutional setup of Taiwan, where the law requires that audit reports be signed by two audit partners. The authors examined the effect of gender diversity composition among engagement auditors on KAM disclosure, considering behavioral differences between female and male auditors.
Findings
The empirical results indicate that gender diversity composition in the dual-signature environment is associated with the number of disclosed KAM items (KAMIT) and the length of the explanations for each KAMIT. Furthermore, the authors found that gender diversity composition, particularly when led by female audit partners, has a more pronounced impact on the explanation of each KAMIT rather than on the disclosure of KAMIT. The authors also noted that the moderating effect of audit firm specialization does not influence the gender diversity composition of audit partners in disclosing KAMs.
Originality/value
This study’s empirical findings demonstrate that the interaction between different gender compositions in a dual-signature environment influences KAM disclosure.
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