Exploring the impact of digital knowledge, integration and performance on sustainable accounting, reporting and assurance
Purpose The purpose of this study is to perform bibliometric analysis to systematically and
comprehensively examine the current landscape of digital knowledge, integration and …
comprehensively examine the current landscape of digital knowledge, integration and …
Factors influencing the digitalization of sustainability accounting, reporting and disclosure: a systematic literature review
D Valentinetti, MA Rea - Meditari Accountancy Research, 2024 - emerald.com
Purpose This study is motivated by the rising regulatory demand for new digital solutions
enabling searchable and comparable sustainability corporate information. It aims at …
enabling searchable and comparable sustainability corporate information. It aims at …
Information Technology Governance and Corporate Boards' Relationship with Companies' Performance and Earnings Management: A Longitudinal Approach
HP Singh, HN Alhulail - Sustainability, 2023 - mdpi.com
In accordance with the segregation of oversight from management decision making, the
board-level information technology governance is accountable for supervising managerial IT …
board-level information technology governance is accountable for supervising managerial IT …
The relationship between Islamic corporate governance, human governance, usage of information technology and sustainability reporting: comparison of Shariah …
This study aims to evaluate the relationship between Islamic corporate governance (ICG),
human governance (HG), and information technology (IT) usage on sustainability reporting …
human governance (HG), and information technology (IT) usage on sustainability reporting …
Analysis of corporate governance and corporate sustainability performance in the Indonesian context
This study aims to examine the effect of corporate governance on the Corporate
sustainability performance. The samples of this study consist of publicly-traded primary and …
sustainability performance. The samples of this study consist of publicly-traded primary and …
Does stakeholder pressure determine sustainability reporting disclosure?: evidence from high-level governance companies
Penelitian ini menganalisis pengaruh stakeholder's pressure, good corporate governance
(GCG), dan struktur modal terhadap sustainability reporting disclosure (SRD). Penelitian ini …
(GCG), dan struktur modal terhadap sustainability reporting disclosure (SRD). Penelitian ini …
Does digitalization affect shariah supervisory board efficiency? Evidence from Islamic banks
S Cherni, A Ben Amar - Journal of Islamic Accounting and Business …, 2024 - emerald.com
Purpose This study aims to examine how digitalization affects the work efficiency of the
Shariah Supervisory Board (SSB) in Islamic banks. Design/methodology/approach This …
Shariah Supervisory Board (SSB) in Islamic banks. Design/methodology/approach This …
[HTML][HTML] Determinants of Tax Avoidance Intentions in Tourism SMEs: The Mediating Role of Coercive Power, Digital Transformation, and the Moderating Effect of CSR
Tax compliance and avoidance are critical issues for governments and businesses
worldwide, especially as businesses often use legal methods to minimize taxes, which can …
worldwide, especially as businesses often use legal methods to minimize taxes, which can …
Determinants of Firm Value: A Study on Islamic Banking in Indonesia
This study attempts to measure the effect of Islamic corporate governance and Islamic social
responsibility on firm value and to analyse the moderation role of profitability. Data from 12 …
responsibility on firm value and to analyse the moderation role of profitability. Data from 12 …
The Role of Corporate Governance and Financial Performance on the Value of ISSI Indexed Food and Beverage Companies in Indonesia
SA Rahma, SM Nur, DD Anggraini… - Sharia Oikonomia …, 2023 - journal.ypidathu.or.id
This study comprises food and beverage firm listed on the ISSI index for the year 2017
through 2021 and is driven by the impact of corporate governance and financial …
through 2021 and is driven by the impact of corporate governance and financial …