Table of contents
Financial integration and earnings management: evidence from emerging markets
Syed Zulfiqar Ali Shah, Fangyi WanThis study examines whether country-level financial integration affects firms' accounting choices and the quality of financial information.
Does green innovation mediate corporate social responsibility and environmental performance? Empirical evidence from emerging markets
Mandella Osei-Assibey Bonsu, Yongsheng Guo, Xiaoxian ZhuThis paper examines the mediation role of green innovation in the relationship between corporate social responsibility and environmental performance of manufacturing firms in…
The impact of executives' compensation and corporate governance attributes on voluntary disclosures: Does audit quality matter?
Praveen KumarThis article investigated whether the executives' compensation and corporate governance attributes are aligned with stakeholders' demands for higher corporate voluntary…
Using accounting theory to develop a theoretical model for credit card rewards programme transactions
Sophia Brink, Gretha SteenkampAfter the effective date of International Financial Reporting Standard (IFRS) 15, the accounting treatment of credit card rewards programmes (CCRPs) is no longer explicitly…
The impact of COVID-19 on sustainability reporting: A perspective from the US financial institutions
Hani Alkayed, Ibrahim Yousef, Khaled Hussainey, Esam ShehadehThis article provides the first empirical study on the effects of the COVID-19 pandemic on sustainability reporting in US financial institutions using institutional, stakeholder…
Carbon media legitimacy in UK companies: actions or words?
Alireza Rohani, Mirna JabbourThis study investigates whether carbon media legitimacy is influenced by carbon performance and/or carbon disclosure using a direct measure of carbon media legitimacy in UK…
Social responsibility and tax evasion: organised hypocrisy of Tunisian professionals
Saida Dammak, Manel Jmal Ep DerbelThe present work aimed to present the perception of Tunisian professionals towards companies engaged in social responsibility practices and describe the tax evasion strategies of…
Implications of the COVID-19 pandemic on internal auditing: a field study
Henry Jarva, Teresa ZeitlerThe purpose of this paper is to examine the implications of the COVID-19 pandemic on internal auditing as the pandemic forced individual internal auditors and audit teams to…
A difficult journey from enactment to implementation of local content policy: instigating factors and accountability mechanisms for achieving sustainable development
Lexis Alexander Tetteh, Cletus Agyenim-Boateng, Samuel Nana Yaw SimpsonThe study examines the instigating factors behind the development of the local content (LC) policy in Ghana and it further investigates the accountability mechanisms that drive…
ISSN:
0967-5426Online date, start – end:
1999Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Associate Professor Orthodoxia Kyriacou