This paper draws on the newly developed notion of “natural resource orchestration” to
propose and test a framework that shows how the use of environmental performance …

Purpose The present study investigates the impact of accounting comparability on chief
executive officer (CEO) incentive plans and the moderating role of board independence for …

Although an accumulating body of research has yielded a wealth of insights on corporate
social responsibility (CSR) and its impact on corporate performance, little is known about the …

Nonfinancial sustainability reporting, management legitimate authority and enterprise value |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …

This study investigates the impact of ownership structure on firms' audit report lag. The
research sampled 102 Saudi non-financial listed companies' data from 2012 to 2021. The …

This paper examines the effects of board gender diversity on female representation at lower
organization levels and corporate social responsibility (CSR) performance. Using a panel …

Purpose While prior research in the area of intellectual capital (IC) disclosure has mainly
focused on firm, board and audit committee characteristics, there is little research on …

This study aims to determine the factors that affect delay of audit report. The population of
research are companies listed in Indonesia Stock Exchange in 2016–2020. The sampling …

Purpose This study aims to explore the extent to which companies rely on sustainability
management control systems (SMCS) to translate corporate social responsibility (CSR) into …

While there is little evidence on the relationship between board gender diversity and internal
control weaknesses (ICWs), existing studies are based on the US data. We extend the …