Results 81 to 90 of about 976 (254)

Do CEO characteristics impact the decision to hire external auditor with forensic accounting competencies? Evidence from Jordanian listed companies [PDF]

Journal of Business and Socio-Economic Development
PurposeThis paper aims to analyze whether chief executive officer (CEO) characteristics are linked with corporate decisions to hire external auditors with forensic accounting skills.Design/methodology/approachThe research explores how attributes such as ...
Hashem Alshurafat, Husam Ananzeh, Jebreel Mohammad Al-Msiedeen, Claire Beattie   +3 more
doaj   +1 more source

Reporting What Matters, or Reporting What Looks Good? Materiality and Balance in Post–Rana Plaza Apparel Sustainability Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability reports (SRs) are widely criticized for vague disclosures and selective emphasis on positive outcomes, yet systematic research on two core SR challenges remains limited: materiality (whether disclosed content is relevant) and balance (whether both achievements and challenges are reported).
Mahsa Mohammadrezaei, José Carlos Marques   +1 more
wiley   +1 more source

The Dynamics of Community Development, Product Responsibility and Environmental Management Teams for Improving Emissions Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates whether, under what conditions, and how community development—conceived as a form of engagement with secondary stakeholders—affects firms' emissions performance. Specifically, we examine the moderating role of Environmental Management Teams (EMTs) and the mediating role of product responsibility capability.
Misagh Tasavori, Reza Zaefarian, Niraj Kumar   +2 more
wiley   +1 more source

Linkage between corporate carbon performance, CEO duality and financial performance: evidence from Indian listed firms

Cogent Business & Management
This study explores the relationship between carbon performance (CP) and financial performance (FP) in Indian firms, with a further examination of the moderating role of CEO duality. Using data from 130 listed non-financial firms in the BSE500 index from
Biswajit Ghose, Nivaj Gogoi, K. R. Praneeth, Premendra Kumar Singh, Niharika Singh, Asokan Vasudevan, Yeshi Ngima   +6 more
doaj   +1 more source

Green Entrepreneurship Research: A Review of the Domain and Future Research Agenda

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examined the evolving landscape of green entrepreneurship (GE) research through a comprehensive analysis that combined bibliometric and systematic literature reviews. Analysis of 88 articles retrieved from the Web of Science (WoS) mapped the research trajectory, identifying key authors, journals and research themes.
Clavis Nwehfor Fubah, Jonathan Mukiza Kansheba, Mutaju Isaack Marobhe, Gaye Acikdilli   +3 more
wiley   +1 more source

Eco‐Renewal Urgency: Enabling Eco‐Innovation and Driving Sustainable Transformation Within Organizations

Business Strategy and the Environment, EarlyView.
ABSTRACT Building on dynamic capabilities theory, this paper develops a conceptual model explaining how organizations pursue eco‐innovation. Drawing on in‐depth interviews with sustainability and innovation managers across diverse industries, the study provides rich empirical insights into the drivers of eco‐innovation.
Maria Cristina Zaccone, Matteo Pedrini
wiley   +1 more source

CEO Duality and Corporate Tax Avoidance: The Moderating Role of Audit Quality in Vietnam

Ianna Journal of Interdisciplinary Studies
Background: Corporate tax avoidance remains a critical challenge in emerging markets where corporate governance frameworks and external monitoring mechanisms are continually developing.
Nguyen Ngoc Khanh Dung, Huy Cao Tan
doaj  

Market and Nonmarket Strategies in Focus: How Entrepreneurs Tackling the Grand Challenge of Waste Management Navigate Institutional and Market Adversity in Ghana

Business Strategy and the Environment, EarlyView.
ABSTRACT Waste management remains a critical grand challenge in African countries. While entrepreneurship has been a viable strategy for addressing this challenge, it is fraught with constraints. This study investigates the strategies orchestrated by entrepreneurs to navigate adversity in Waste management and ensure the social and economic viability of
Tahiru Azaaviele Liedong, Abiodun Samuel Adegbile, Augustine Awuah Peprah, Bede Akorige Atarah   +3 more
wiley   +1 more source

ESG Controversies in ASEAN-5: The Role of Board Structure and Governance Characteristics

Jurnal Akuntansi
This study analyzes the effects of corporate governance mechanisms on ESG controversies among non-financial ASEAN-5 firms from 2021–2024, with firm size as a moderator.
Choirun Nisak, Badingatus Solikhah
doaj   +1 more source

Internationalization and ESG Controversies: Do Foreign Directors on Corporate Boards Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between internationalization and environmental, social, and governance (ESG) controversies, focusing on whether foreign directors on corporate boards influence this relationship. Drawing on resource dependence theory, we argue that internationalization increases ESG controversies due to the complexity of ...
Mohamed Elsayed, Ali Meftah Gerged, Yousry Ahmed, Ali Uyar, Abdullah S. Karaman   +4 more
wiley   +1 more source