Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz +1 more
wiley +1 more source
Enhancing audit quality and reducing costs: the impact of AI in banking and financial services. [PDF]
Front Artif IntellJohri A +6 more
europepmc +1 more source
Strategic Interactions between Tax and Statutory Auditors and Different Information Regimes: Implications for Tax Audit Efficiency [PDF]
, 2020 Kay Blaufus +2 more
openalex +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite more than 20 years of research into sustainable tourism, the environmental impact of the UK hospitality sector remains high. A growing body of research into the concept of a circular economy (CE) demonstrates that transitioning to this way of working has significant benefits both for the environment and business outcomes.
Danielle Farrow +2 more
wiley +1 more source
Lost in the Edit: Reclaiming the Clinical Narrative in the Age of Synthetic Records. [PDF]
CureusLakhan SE.
europepmc +1 more source
A comparative study of COVID-19 emergency funds allocated to the health sector: US, UK, and Canada. [PDF]
Health Policy, 2022 Zhao J, Kim M, Westbrook G, Bratzler DW.
europepmc +1 more source
Exploratory Factor Analysis for Items Measuring of The Tax Auditors’ Performance
Mohmad Hazar Ahmad +3 more
openalex +2 more sources
Fees paid to independent auditors for tax services and tax avoidance of brazilian companies
, 2023 Andrade, Aline Mendonça de
openalex +1 more source
Investigating the Factors Affecting the Bias of Tax Auditors in Professional Judgments
, 2021 Mohsen Ebrahimi +3 more
openalex +2 more sources
Green Ambiguity Shapes Sustainable Investing
Business Strategy and the Environment, EarlyView.ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia +2 more
wiley +1 more source