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Impact of foreign directors on carbon emissions performance and disclosure: empirical evidence from France
(
Emerald
, 2021 , Article)
Purpose: Drawing on multiple theoretical approaches, this study aims to investigate whether the presence of foreign directors on the board is associated with a company’s carbon emissions performance (CP) and carbon disclosure ...
The resurgence of business process re-engineering in public sector transformation efforts: exploring the systemic challenges and unintended consequences
(
Springer Verlag
, 2021 , Article)
The realisation of citizen-centric services in the public sector requires breaking traditional silos and transforming existing institutional structures and processes. Recent transformation efforts undertaken in government ...
Attributes of corporate boards and assurance of corporate social responsibility reporting: evidence from the UK
(
Emerald
, 2021 , Article)
Purpose: This study aims to investigate the relationship between the attributes of corporate boards in UK companies and their tendency to assure their corporate social responsibility (CSR) reports. Design/methodology/approach: ...
Board Diversity and Financial Performance: Empirical Evidence From The United Kingdom
(
Emerald
, 2021 , Article)
Purpose: This study aims to investigate the relationship between board diversity and financial performance from a wide perspective, including multiple dimensions of board diversity.
Risk and risk management practices: A comparative study between Islamic and conventional banks in Qatar
(
Emerald
, 2020 , Article)
Purpose: This study aims to compare types and levels of risk and risk management practices (RMPs) including the recognition, identification, assessment, analysis, monitoring and control of risk in both Islamic and conventional ...
The effect of board diversity on disclosure and management of greenhouse gas information: evidence from the United Kingdom
(
Emerald
, 2020 , Article)
Purpose: The global interest in climate change makes carbon information important for decision-making. This study examines to what extent companies voluntarily disclose and manage greenhouse gas (GHG) information and whether ...
Ownership type, business model, market structure, and the performance of Takaful and conventional insurance companies in Malaysia
(
Taylor & Francis
, 2021 , Article)
The paper evaluates the performance of the Takaful and insurance companies in Malaysia. It examines the impact of ownership, business model, and market structure on conventional and Takaful companies’ performance. The ...
Tone, readability and financial risk: the case of GCC banks
(
Emerald
, 2021 , Article)
Purpose: The authors investigate the impact of disclosure tones and financial risk on the readability of annual reports in the banking sector. The authors also examine the moderating effect of banks' financial risk on the ...
Board gender diversity, governance and Egyptian listed firms' performance
(
Emerald
, 2021 , Article)
Purpose: The study aimed to examine the effect of corporate governance mechanisms on the performance of Egyptian firms listed in the Egyptian Stock Exchange (EGX) between 2014 and 2016. Design/methodology/approach: We ...
An audit simulation of the substantive procedures in the revenue process – A teaching case incorporating Bloom’s taxonomy
(
Elsevier
, 2020 , Article)
Audit education has been calling for changes in teaching methodology since the 1970s (Burton & Bradley, 1992), as many universities are insufficiently equipping their graduates with the necessary professional skills. This ...