ABSTRACT This study examines how Leader–Member Exchange quality shapes engagement, compliance, and sustainability performance within Uganda's emerging carbon‐trading market, adopting LMX theory to sustainability governance in a Global South context. A cross‐sectional survey of 206 carbon‐market participants in Uganda measured LMX quality, environmental
Liz Nantunda +2 more
wiley +1 more source
Further evidence regarding the effect of KAMs on audit report lag. [PDF]
Ciğer A, Kınay B, Ocak M.
europepmc +1 more source
ABSTRACT This study investigates the moderating role of Hofstede's cultural dimensions on the relationship between board gender diversity and corporate environmental performance, including its components (resource use, emissions management, environmental innovations), across publicly listed companies headquartered in 32 developed economies.
Filip Hampl +1 more
wiley +1 more source
CEO greed and corporate technological innovation: Analyst coverage as an external governance mechanism in China's A-share market. [PDF]
Hu Y, Cong R, Teng R, Ji B.
europepmc +1 more source
Audit Committee and ESG Disclosure Quality: The Moderating Role of Female CEO Leadership
ABSTRACT ESG reporting is widespread among large public firms, yet the extent and completeness of these disclosures vary widely, raising concerns about transparency and comparability. Drawing on Stakeholder Theory and Resource Dependency theory, this study examines how audit committee (AC) effectiveness influences ESG disclosure quality (ESGDQ) and ...
Mutalib Anifowose +3 more
wiley +1 more source
It's dark under the lamp? The moderating role of executives' accounting competence on relationship between goodwill impairment signal and goodwill impairment. [PDF]
Deng Q.
europepmc +1 more source
THE EFFECT OF AUDIT FEE, AUDIT TENURE AND FIRM SIZE ON AUDIT QUALITY IN FINANCE SECTOR
The aim of this study is to analyze the relationship between audit fees, audit tenure, and firm size on audit quality in financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research employs secondary data obtained from the official IDX website. Samples were selected using a purposive sampling method,
openaire +1 more source
Transforming Discourse, Transforming Practice: The Self‐Assessment Tool for Community Colleges
ABSTRACT Community college faculty remain largely invisible in national data and in tools designed for four‐year institutions. This study uses critical discourse analysis (CDA) to examine how a faculty diversity self‐assessment tool, originally built on Griffin's Institutional Model for Increasing Faculty Diversity for four‐year universities, was ...
Lorenzo Baber +3 more
wiley +1 more source
The effect of leverage manipulation on real estate firms' financial risk: Based on the interest conflicts perspective. [PDF]
Huang L, Yu L, Huang W.
europepmc +1 more source
ABSTRACT This article argues that China's 2026 Business Mediation Ordinance represents neither progress toward rule of law nor retreat from it. I propose instead that we are witnessing something I call “calibrated autonomy”—the strategic construction of spaces for private ordering that remain tethered to Party‐State oversight through multiple ...
M. Francis Cao
wiley +1 more source

