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This study aims to evaluate how the criteria of sustainability standards (SS) ensure the social dimension of corporate sustainability (CS) in rural entrepreneurships using the case of banana agribusinesses in Magdalena (Colombia).

The methodological design was quantitative, explanatory and cross-sectional, where a sample of banana producers from Magdalena (Colombia) was selected. A structural equation model (SEM) was developed to evaluate the hypotheses. The SEM goodness-of-fit and fit indices were all acceptable.

There is a strong and statistically significant correlation between SS criteria and the social dimension of CS. In particular, local development is the most influential factor in shaping CS in the context of banana agribusinesses in Magdalena, Colombia, operating as rural entrepreneurship. Meanwhile, working conditions and human rights show moderate effects, while labor rights do not have a perceptible impact.

Only the SS criteria that ensure the social dimension of CS in the banana agribusinesses of Magdalena (Colombia) were considered. It is important to note that other variables may be involved in ensuring CS. Future research to identify these possible variables is recommended.

This investigation explores an understudied issue within the CS sphere, explicitly focusing on rural entrepreneurship in developing countries, notably Colombia. The study scrutinizes the impact of SS on the social dimension of CS in rural environments, using banana cooperatives as a case study and highlighting the value of developing strategies to help improve the CS performance of this type of organization.

El objetivo de esta investigación es evaluar cómo los criterios de los Estándares de Sostenibilidad (SS) aseguran la dimensión social de la Sostenibilidad Corporativa (CS) en los emprendimientos rurales utilizando el caso de los agronegocios bananeros en Magdalena (Colombia).

El diseño metodológico fue cuantitativo, explicativo y transversal, donde se seleccionó una muestra de productores bananeros del Magdalena (Colombia). Se desarrolló un modelo de ecuaciones estructurales (SEM) para evaluar las hipótesis. Los índices de bondad de ajuste y ajuste del SEM fueron aceptables.

existe una correlación fuerte y estadísticamente significativa entre los criterios de SS y la dimensión social de la SC. En particular, el desarrollo local aparece como el factor más influyente en la conformación de la SC en el contexto de las agroempresas bananeras de Magdalena, Colombia, que operan como empresas rurales. Mientras tanto, las condiciones de trabajo y los derechos humanos muestran efectos moderados, mientras que los derechos laborales no parecen tener un impacto perceptible.

sólo se consideraron los criterios de SS que aseguran la dimensión social de la SC en los agronegocios bananeros de Magdalena (Colombia). Es importante señalar que otras variables pueden estar involucradas en el aseguramiento de la CS. Se recomiendan futuras investigaciones para identificar estas posibles variables.

Esta investigación explora un tema poco estudiado dentro de la esfera de la Sostenibilidad Corporativa (SC), centrándose explícitamente en el empresariado rural en los países en desarrollo, en particular Colombia. El estudio analiza el impacto de los Estándares de Sostenibilidad (SS) en la dimensión social de la SC en entornos rurales, utilizando las cooperativas bananeras como caso de estudio y resaltando el valor de desarrollar estrategias que ayuden a mejorar el desempeño en SC de este tipo de organizaciones.

O objetivo desta pesquisa é avaliar como os critérios dos Padrões de Sustentabilidade (SS) garantem a dimensão social da Sustentabilidade Corporativa (SC) em empreendimentos rurais usando o caso das agroindústrias de banana em Magdalena (Colômbia).

O desenho metodológico foi quantitativo, explicativo e transversal, onde foi selecionada uma amostra de produtores de banana de Magdalena (Colômbia). Foi desenvolvido um modelo de equação estrutural (SEM) para avaliar as hipóteses. Os índices de adequação e de ajuste do SEM foram todos aceitáveis.

existe uma correlação forte e estatisticamente significativa entre os critérios de SS e a dimensão social da SC. Em particular, o desenvolvimento local aparece como o fator mais influente na formação da SC no contexto dos agronegócios da banana em Magdalena, Colômbia, que operam como empresas rurais. Entretanto, as condições de trabalho e os direitos humanos apresentam efeitos moderados, enquanto os direitos laborais não parecem ter um impacto percetível.

apenas foram considerados os critérios de SS que garantem a dimensão social da SC nas agroindústrias da banana de Magdalena (Colômbia). É importante notar que outras variáveis podem estar envolvidas na garantia da SC. Recomenda-se a realização de investigação futura para identificar estas possíveis variáveis.

Esta investigação explora uma questão pouco estudada no âmbito da Sustentabilidade Empresarial (SC), focando explicitamente o empreendedorismo rural nos países em desenvolvimento, nomeadamente na Colômbia. O estudo examina o impacto dos Padrões de Sustentabilidade (SS) na dimensão social da SC em ambientes rurais, utilizando cooperativas de banana como estudo de caso e destacando o valor do desenvolvimento de estratégias para ajudar a melhorar o desempenho da SC deste tipo de organização.

The purpose of this research is to study how compliance evaluation becomes performed in practice. Compliance evaluation is a common practice among organizations that need to evaluate their posture against a set of criteria (e.g. a standard, legislative framework and “best practices”). The results of these evaluations have significant importance for organizations, especially in the context of information security and continuity. The author argues that how these evaluations become performed is not merely a “social” activity but shaped by the materiality of the evaluation criteria

The authors adopt a sociomaterial practice-based view to study the compliance evaluation through in situ participant observations from compliance evaluation workshops to evaluate organizational compliance against a information security and business continuity criteria. The empirical material was analyzed to construct vignettes that serve to illustrate the practice of compliance evaluation.

The research analysis shows how the information security and business continuity criteria themselves partake in the compliance evaluations by operating through (ventriloqually) the evaluators on three strata: the material, the textual and the structural. The author also provides a conceptualization of a hybrid agency.

This research contributes to lack of studies on the organizational-level compliance. Further, the research is an original contribution to information security and business continuity management by focusing on the practices of compliance evaluation. Further, the research has theoretical novelty by adopting the ventriloqual agency as a hybrid agency to study the sociomateriality of a phenomenon.

The purpose of this paper is to show that third-party quality audits (TPQAs) facilitate performance improvement and give confidence to organisations concerning the process quality of services and products. However, because of inconsistencies and unethical practices often observed in the industry, organisations question the significance of TPQA. A perception exists that its initial purpose as an impartial tool ensuring quality of deliverables is no longer upheld. Hence, the need to determine and explain the influence of the ISO 19011 standard interpretation on the application of the audit guidelines in performing TPQA, to promote consistency in the audit process.

The study employed document analysis of the ISO 19011 standard, followed by semi-structured interviews with certification managers (CBs) to gain insight related to their interpretation and application of the ISO 19011 guidelines.

The CBs interpret the ISO 19011 guidelines differently; hence, their application of the standard to compile their audit documents differ. Adherence to the principles of auditing particularly, integrity and independence were found as the core of the audit process while their disregard reflects failure of the real intent of auditing. The inconsistencies in the audit procedures and documents developed for auditors are ascribed to some CBs’ personal interpretations.

The study explores how the different interpretations of the ISO 19011 standard prevail and are perceived by the CBs and auditors. The findings aim to support standardisation and reduce the variations across and amongst the different CBs and auditors.

The study aims to find the synchronization between foreign agriculture investment (FAI) and Sustainable Development Goals (SDGs) related to agriculture as classified by the Food and Agriculture Organization (FAO). The study tries to find such an association in India over 2 decades from 2001.

The Toda-Yamamoto Granger using the M-Wald test for the non-causality procedure is applied to find the synchronization. Stationarity is tested using the Augmented Dickey-Fuller, Phillips-Perron and Kwiatkowski, Phillips, Schmidt and Shin (KPSS) tests. The Johanson methodology with MacKinnon-Haug-Michelis P-value is employed for the Cointegration test.

The empirical results indicate that the FAI Granger cause SDG2 “Zero hunger” and “Overall sustainability”, but SDG13 “Climate Change”, SDG6 “Clean water and sanitation”, SDG12 “Responsible production and consumption” and SDG15 “Life on Land” granger cause global investments. Notwithstanding, SDG5 “Gender equality” and SDG14 “Life below water” found no-way causality with FAI.

Host governments should prioritize sector-level sustainable development, notably agricultural SDGs, to attract global investments. Foreign agriculture investment is influenced differently by various SDGs; thus, policymakers should concentrate on specific agricultural SDGs to enhance the flow of capital into the agriculture sector. Global investors should take sustainability into account while framing foreign investment plans, and the supra-national organization may consider global agricultural investments while addressing the problems related to global food security.

The distinguishing feature of the study is that SDGs classified by the FAO from a global investment perspective have not been studied so far.

This study aims to examine the impact of Jordan’s defense law on the accounting and auditing professions during the COVID-19 pandemic.

Using a qualitative methodology with a philosophy of interpretivism, semi-structured interviews were conducted with seven audit partners and 14 auditors to explore the consequences of the defense law in Jordan. Thematic analysis was used to identify key themes and findings.

The study reveals significant impacts of the defense law on the accounting and auditing professions. Additional disclosures in financial statements were required, increasing the workload for accounting professionals. Auditors faced challenges related to non-compliance risks, fraud risks, management override risks in collecting sufficient evidence. Specific industries, such as restaurants, transportation and tourism, were particularly affected, posing higher audit risks.

This study contributes to the international debate on the impact of crisis-related laws on the audit profession. It offers insights into the challenges faced by auditors during crises and underscores the necessity of adapting auditing practices to new regulatory requirements. The study’s originality lies in its examination of the specific consequences of the defense law in Jordan, providing valuable implications for professionals worldwide and emphasizing ongoing discussions on crisis-related regulations in auditing practices. It underscores the need for adaptability, learning and innovation in addressing regulatory changes and managing audit risks in crisis situations. The findings provide valuable insights for professionals worldwide and emphasize ongoing discussions on crisis-related regulations in auditing practices.

This study aims to explore the determinants of engagement with and of stakeholders in corporate social responsibility (CSR) decision-making.

Using stakeholder theory, this study is mainly based on business ethics and CSR literature to develop a model depicting social and organizational contextual factors for engagement in the context of CSR decision-making.

This study identifies nine antecedents for engagement with and of stakeholders in CSR decision-making. Based on stakeholder perspective, the author explores how engagement constructs are influenced at both social and organizational levels by the determinants stakeholder pressure, stakeholder roles, stakeholder resources, stakeholder relationships, stakeholder management, two-way communication, procedural justice, interactional justice and stakeholder proactive strategy.

This study provides insights for companies regarding the determinants underlying engagement to reflect its importance in the context of CSR decision-making.

A better understanding of the determinants of engagement is critical because engagement contributes to achieving “win-win” solutions that ensure increased stakeholder satisfaction.

To the best of the author’s knowledge, this paper is one of the first to explore the determinants of engagement with and of stakeholders in CSR decision-making at both social and organizational levels by referring to stakeholder theory.

This study aims to investigate the moderating effect of the COVID-19 epidemic on the relationship between key audit matter (KAM) and auditing quality.

The authors use the ordinary least squares regression on data from 942 firm-year observations of Jordanian non-financial institutions across the period (2017–2022) to test the hypotheses. The authors use content analysis method to measure levels of KAM disclosure.

The investigation’s findings highlight the importance of KAM disclosure in achieving audit quality in line with international standard on auditing no. 701 (ISA-701) requirements. COVID-19 is also found to have a positive relationship with audit quality, further confirming the crisis’s devastating impact on audit complexity and risks and providing evidence for the need for supplementary, high-quality audit services. Due to the correlation between KAM disclosure and increased auditor workload and responsibility, the analysis reveals that the COVID-19 factor strengthens the link between KAM disclosure and audit quality.

This study has the potential to be used as a basis for the creation of a new regulation or standard regarding the reporting of unfavourable events in financial filings. This study’s findings provide standard-setters, regulators and policymakers with current empirical data on the effects of implementing ISA-701’s mandate for external auditors to provide more information on KAM. The COVID-19 crisis offers a suitable setting in which to examine the value of precautionary disclosures in times of economic uncertainty, as well as the significance of confidence interval disclosures and the role of external auditing in calming investor fears. This analysis is helpful for stakeholders, regulatory agencies, standard-setters and readers of audit reports who are curious about the current state of KAM disclosures and the implementation of ISA-701. The results may have ramifications for academia in the form of a call for more evidence expanding this data to other burgeoning fields to have a clear explanation of the real impact of reporting KAM on audit practices.

To the authors’ awareness, this research is one of the few empirical studies on the effect of the COVID-19 crisis on auditing procedures, and more specifically, the effect of disclosures on KAM by external auditors on audit quality. This study’s findings represent preliminary scientific evidence linking the pandemic to business performance. Minimal research has been done on how auditors in developing nations react to pandemic investor protection and how auditors’ enlarged reporting responsibilities affect them. The vast majority of auditing studies have been conducted in a highly regulated system, so this research contributes by examining audit behaviour in a weak legal context.

Globally, the governance has shifted from positivist to the regulatory-centric approach, necessitating accurate contouring of regulatory governance framework. The study proposes a novel approach to unravel the regulatory governance framework in the context of the Indian electronics industry – extendable to other sectors in India and other emerging economies.

The research objective has been operationalized through document analysis and thematic analysis of semi-structured interview transcripts in three steps: (1) arrive at parameters of the regulatory governance framework, (2) identify instruments against each parameter and (3) characterize parameters in terms of dominant instruments and their underlying modalities. The authors have adopted a set of 6 Cs modalities (control, communications, competition, consensus, code and collaboration) and regulatory space theory to analyze existing modalities mix in the dominant instruments.

In summary, the study has (1) identified eight macro and twenty micro regulatory governance parameters, (2) mapped regulatory governance parameters with instruments and institutions (3) revealed the top two dominant modalities for each regulatory governance parameter.

The existing modality characteristics of regulatory governance parameters can be used by manufacturers, investors and other stakeholders to make a realistic assessment of regulatory governance and reduce regulatory risk and regulatory burden.

The multidimensional use of parameters, instruments and modalities broadens the understanding of the existing regulatory governance framework and may assist the regulators in optimizing it to meet market requirements.

The study aims to analyze factors impacting firms’ success and persistence in a digital platform competition using the structure-conduct-performance (SCP) framework. The study also includes real-life cases that are beneficial to academicians and practitioners to understand and develop strategies for success and persistence during uncertainty.

A literature review to identify the factors that impact success and persistence in a digital platform competition was conducted following Webster and Watson (2002). Findings were integrated into a SCP framework to examine and understand the identified factors’ relational impact.

While analyzing factors under the SCP framework, all factors were divided into three categories: those impacting positively, those impacting negatively and those with ambiguous impact on the success and persistence in digital platform competition. Digital platform firms can exploit the positively impacting factors to increase market share by being distinctive from other digital platform firms and becoming dominant by withstanding competition. On the other hand, negatively impacting factors increase barriers to entry, intensify competition and reduce the distinctiveness of digital platform firms. Lastly, a few factors may have either a positive or a negative impact depending upon the particular characteristics of the firm/industry.

The study opens the scope for future research on empirically testing the developed conceptual framework and relationships by developing propositions to posit the possible impact of these factors on digital platforms’ success and persistence.

The study contributed to the existing literature by using SCP framework to analyze the factors affecting firm’s success and persistence in a digital platform competition. Also, the study has discussed the relational impact of factors rather than their impact in isolation.

The purpose of this paper is to provide new scientific knowledge concerning the impact of the Covid-19 pandemic on auditing quality as determined by audit fees for both family- and non-family-owned firms in Jordan.

The authors use an ordinary least squares (OLS) regression firm-clustered standard error employing data from 200 Jordanian enterprises between 2005 and 2020 to validate this study's hypotheses.

The regression findings suggest that enterprises run by families are better able to handle crises and spend less on audits. Companies that are not family-owned have to spend the most on monitoring tasks since they need to take extra steps to prevent the agency problem and make their financial statements stand out from their peers in order to attract more investors. Additional analysis that stretched out throughout 2005–2022 came to the same findings.

The findings can be beneficial for authorities to better regulate and supervise the auditing sector. Political leaders, legislators, regulators and the auditing industry can all learn important lessons from the findings as they assess the growing concerns in a turbulent economic situation. The results of this research can, therefore, be utilised to reassure investors and assist policymakers in crafting workable responses to Covid-19's creation of financial problems. After the devastation caused by the coronavirus, these findings may be used to strengthen the laws that oversee Jordan's auditing sector.

In emerging nations like Jordan, where there is a clear concentration of ownership and a predominance of high levels of family ownership, and to the best of the authors' knowledge, this is the first empirical study to compare the auditing quality of family-owned versus non-family-owned enterprises. Preliminary insights into the crisis management tactics of family and non-family organisations are provided by this first empirical investigation of the consequences of the Covid-19 crisis on family-owned firms.