Purpose This study aims to present a detailed investigation of Shariah audit research based
on a systematic literature review. Design/methodology/approach A total of 53 studies were …

In recent years, discussions on green purchasing have increased; most studies were
concentrated in developed countries, with limited studies conducted in developing countries …

Purpose This paper aims to investigate whether the sustainability disclosure with the
environmental, social and governance (ESG) aspects has an impact on the financial …

The purpose of this paper is to compare the performance of environmental, social, and
governance (ESG) in developing and developed countries prior to and during the COVID-19 …

Purpose The current study dealt with the ownership structure effect as a potential
determinant of the environmental, social and governance (ESG) performance disclosure in …

During the pandemic, all countries of the world were affected by a health pandemic was the
largest in the twenty‐first century, which affected the performance of companies and put …

Purpose This study aims to explore the impact of capital structure (CS), including total debts,
short-term debt, long-term debt and total shareholder equity, on environmental, social and …

Non-financial information is subject to development based on the expectations of
stakeholders. As the financial information alone no longer satisfies their desires, this has …

Purpose This study aims to examine the degree of consciousness of forensic accounting
(FA) in Jordan. This study surveys practitioners and academicians about their views and …

This study investigates the potential impact of corporate governance on environmental,
social, and governance (ESG) disclosure by differentiating between financial and non …