Table of contents
Groups of politically connected firms, political uncertainty and earnings credibility in Pakistan
Fawad Ahmad, Michael Eric Bradbury, Ahsan HabibThis paper examines the influence of different types of political connections and political uncertainty on earnings credibility in Pakistan. Based on discernible differences…
The institutionalisation of social and environmental accounting practices in Europe
Simone Pizzi, Salvatore Principale, Roberta Fasiello, Francesca ImperialeIn the last few years, the European context has been characterised by a high degree of attention paid by policymakers, practitioners and academics to the effects related to the…
The mediation effect of audit committee quality and internal audit function quality on the firm size–financial reporting quality nexus
Manirul Islam, John Slof, Khaldoon AlbitarThis study examines the effects of firm size on financial reporting quality (FRQ) through the mediating effects of audit committee (AC) quality and internal audit function (IAF…
Non-performing loans and bank performance: what role does corporate social responsibility play? A system GMM analysis for European banks
Rim Boussaada, Abdelaziz Hakimi, Majdi KarmaniThis research investigated whether corporate social responsibility (CSR) can alleviate the negative effect of non-performing loans (NPLs) on bank performance.
Beware of the watchdog! Role communication in job advertisements for management accountants
Robert Rieg, Jan-Hendrik Meier, Carmen FinckhJob advertisements are important means of communicating role expectations for management accountants to the labor market. They provide information about which roles are sought and…
Risk committee characteristics and risk disclosure in banks: evidence from an emerging economy
Arshad Hasan, Usman Sufi, Khaled HussaineyThis study aims to investigate the impact of risk committee characteristics on the risk disclosure of banking institutions in an emerging economy, Pakistan.
A pragmatist neoclassical accounting research agenda for identifiable intangibles
Brian A. RutherfordThis paper offers a way of revivifying classical accounting research in the form of a pragmatist neoclassical programme with a sound epistemological underpinning.
Technical accounting resources as performative topoi for sustainability
Marie-Andrée Caron, Anne FortinThe purpose of this study is to explore the potential for technical accounting resources to help professional accountants exercise their performative agency.
Shariah audit of Islamic Banks in Bangladesh: the present practice and the way forward
Md. Kausar Alam, Abu Umar Faruq Ahmad, Mezbah Uddin Ahmed, Md. Salah UddinThe study explores the existing Shariah audit practice of Islamic banks (IBs) in Bangladesh aiming at providing suggestions for improvements on the detected shortfalls in the…
Shari'ah governance quality and environmental, social and governance performance in Islamic banks. A cross-country evidence
Yossra Boudawara, Kaouther Toumi, Amira Wannes, Khaled HussaineyThe paper aims to examine the impact of Shari'ah governance quality on environmental, social and governance (ESG) performance in Islamic banks.
Sustainability disclosures and corporate boards: a stakeholder approach to decision-making
Priti Yadav, Anshul JainThe board of directors of an organization can contribute considerably to the transition to a sustainable global economy by accommodating environmental, social and governance (ESG…
ISSN:
0967-5426e-ISSN:
1758-8855ISSN-L:
0967-5426Online date, start – end:
1999Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Associate Professor Orthodoxia Kyriacou