Search results

The purpose of this paper was to study the direct impact of audit quality on environmental, social and governance (ESG) transparency. It aimed also to investigate the moderating effect of media coverage on the relationship between audit quality and ESG transparency in the USA.

The sample consisted of US companies listed in the Standard and Poor’s 500 Stock Index between 2010 and 2019. The Thomson Reuters database was used to collect ESG disclosure scores and governance information. The authors applied multiple panel data regressions.

The results showed that audit quality has a direct positive effect on ESG transparency. The findings also showed that the high exposure to public media by firms, the more they commit to high audit quality leading to disclose more transparent ESG information.

The results illustrated the significance of an external audit on an organization’s ESG report. Second, improving data quality has significant consequences not only for rating agencies but also for investors, businesses and researchers. These steps are required to increase the information content of ESG ratings.

The findings demonstrated that third-party external verification improves the dependability of nonfinancial reporting, hence bridging the confidence gap between corporations and the market regarding sustainability reporting.

This study aims to achieve two key objectives. The initial objective is to construct a full latent structural equation model (SEM) for examining the cultural influences on the consumer purchasing habits of rakija, a culturally endorsed alcoholic beverage in Serbia. The second objective is to assess qualitatively the model’s suitability for analyzing alcoholic beverages that are culturally specific and nationally recognized rather than universally applicable.

Data for this study are collected online via a survey method. The sample consists of 393 (n = 393) rakija consumers.

The main finding of this study is that culture significantly influences consumer behavior and purchasing habits regarding a national drink, not only directly but also through its mediators. Moreover, the results of the multigroup analysis confirmed that the group of rakija drinkers who preferred this culturally and nationally endorsed beverage differed significantly from the group of rakija drinkers who still preferred beer.

The final SEM demonstrates broader applicability and can be used to examine the purchasing tendencies of alcoholic beverages in various nations, as long as they possess cultural significance and heritage.

This study aims to examine Erving Goffman’s contributions to management, arguing that he is an unrecognized management guru despite being widely regarded as a sociological theorist.

Using citation context analysis, this research analyzes 806 articles citing Goffman’s works across eight major management journals. This method involves coding articles from various perspectives, including the content itself, its temporal dynamics, depth and criticalness.

All 11 of Goffman’s books have been cited in management studies with increasing frequency and depth, supporting theories such as impression management and stigma management. Yet, only 10.8% of these articles provide empirical support, and 1.6% challenge his ideas, indicating a ritualistic reverence rather than rigorous scrutiny of his theories in management scholarship.

This study excludes other high-quality journals and involves subjective judgment in coding. In addition, this study’s insights into Goffman’s selective attention and growing prominence remain speculative. Future research could broaden journal coverage, survey scholars’ citation motivations, and apply a difference-in-differences approach to identify causal factors.

Goffman’s concepts of stigma, impression management and framing are frequently cited by management scholars, reflecting societal concerns for marginalized groups and a quest for authenticity, thus prompting deeper exploration of Goffman’s seminal works.

To the best of the authors’ knowledge, this is the first study to empirically analyze his impact on management, offering new insights into his influence in the field.

As Millennials consist of most of the world’s population, there is a growing body of research understanding their consumption patterns in sport. We examined the relationship among Millennials’ various perceived values, their desire for conspicuous consumption, and their intention to purchase athleisure products.

We used a web-based survey through Amazon Mechanical Turk (n = 348) to test our research hypotheses and model.

Our findings revealed that perceived price, quality, and emotional value were positively associated with both the desire for conspicuous consumption and purchase intention towards athleisure products among Millennials. Perceived emotional and social value of athleisure-related products was positively associated with their purchasing intention via the desire for conspicuous consumption.

This is the first study examining the association among perceived value, conspicuous consumption tendencies, and purchase intention among Millennials. Our study suggests that Millennials have unique desires and preferences in what they wear in both sporting and casual settings, which in turn, contributes to their self-presentation strategies. These findings have implications for both sport scholars and professionals.

This study aims to propose an extended model of the theory of planned behavior (TPB) in the fashion industry. This model helps to identify key enablers for consumers, which will facilitate the adoption of a circular economy (CE). These enablers were identified through extensive literature review.

An online survey was conducted with 362 respondents to test the model in the fashion industry. Convenience sampling was used and the survey was distributed via social media and email. Data analysis was performed using partial least squares and structural equation modeling was used to explore the relationships among the variables.

The findings indicate a positive and significant relationship between consumers’ environmental knowledge and their attitudes toward adopting the CE model. In addition, the results demonstrate that providing consumers with a channel to return used clothing positively influences their attitude. The availability of such a channel significantly impacts consumer attitudes toward CE.

This study contributes three novel elements to the TPB framework: availability, environmental knowledge and monetary benefits. This finding posits that consumers’ attitudes toward CE are significantly influenced by their environmental knowledge. This study also highlighted that attitude acts as a mediator in the relationship between environmental knowledge and intention, as well as between availability and intention.

Black women have been practically erased from reviews of environmentally-conscious songs. This may result from past findings demonstrating Black women’s disinterest in environmental issues, despite them having increased exposures to environmental degradation and subsequent adverse health outcomes. However, this assertion did not take into account Black women’s standpoints, nor the creative, alternative locations Black women use to express and engage in social issues—songs.

In this paper, I utilize Black feminist thought, a critical social theory and its matrix of domination as an analytical framework to understand and analyze Black women’s expression and engagement in environmental issues through song. Sample lyrics from one of the most popular blues songs that focus on an environmental theme is analyzed: Bessie Smith’s “Backwater Blues.” By demonstrating the viability of this strategy, I simultaneously evidence how Smith kept Black feminist thought’s Black women’s blues tradition.

This paper explores insights about an alternative location Black women use to express and engage in environmental issues– songs. It suggests that Black feminist thought’s matrix of domination is an effective analytical framework to highlight Black women’s expression and engagement in environmental issues and identify the power structures that shape them. It is also shown that Smith kept Black feminist thought’s Black women’s blues tradition. The environmental and related fields would benefit from incorporating Black feminist thought and creative expressions, such as songs, into the field to expand its thought, approaches and ultimately, its equitable impact.

This paper builds on and expands existing environmental literature by analyzing Black women’s expression and engagement in environmental issues from a Black women’s standpoint through the use of songs.

The purpose of this paper is to unravel the success story of a family business, while engaging with debates in business and management research through the application of corporate strategy frameworks. Implement a structured methodology to evaluate a company’s strategic efforts and explore how businesses historically achieved competitive advantages over time.

This company analysis adopts a longitudinal approach on competitive advantages, moving beyond traditional cross-sectional business to transform static models into dynamic ones. It adheres to Michael Porter’s Value Chain model (1985) and his subsequent revisions (1996, 2001) to explore how competitive advantages emerge and are sustained. Data exploration leverages an extensive archival corporate collection comprising approximately 100,000 documents, enabling a thorough examination of value chain activities through primary and secondary sources.

Chocolates Amatller effectively channelled its competitive advantages through strategic operational areas, including purchasing cocoa at prices below market value, using strong marketing tools such as illustrative collectible cards and posters and implementing skilful financial strategies.

Examine why, when and how a Spanish chocolatier achieved a position of prominence among Spain’s foremost industrial figures by constructing Barcelona’s iconic Casa Amatller.

This study aims to create actionable guidelines for pricing decision-making by employing game a theory matrix to forecast the correlation between the average daily rate and the latest ambiance of hotels.

Utilizing a vector error correction model, the research employs game theory to assess the influence of the average daily rate on the hotel's newest atmosphere during both peak season (April–September) and valley season (October–March).

Findings indicate that during the peak season, when the average daily rate rises in resorts and falls in suburban areas, the hotel’s newest atmosphere is at its best in both types of accommodations. During the off-peak season, the hotel’s newest atmosphere is achieved when both resorts and suburban accommodations increase their average daily rates.

There are two study constraints. One is the assumption that hotel guests in both parties prefer not to change hotels, but in fact they would. Two is a limited sample of two resort and suburban markets.

This suggests that the hotel’s newest atmosphere can draw both leisure and business travelers to suburban areas during the low season and more leisure travelers to resorts during the high season.

The study’s findings have implications for revenue related to the hotel’s newest atmosphere and cleanliness for both suburban and resort hotels, particularly when promoting tourism collaboratively.

The study provides valuable insights for hotel managers in analyzing pricing strategies using matrices.

This study aims to examine the impact of the COVID-19 pandemic on the relationship between auditors’ work stress and client participation with audit quality (AQ).

This study is a descriptive-survey type and the data were collected through a questionnaire distributed online. The statistical population consisted of auditors working in audit firms in Iran and the sample was selected using a random sampling method. Structural equation modeling was used to analyze the data.

The findings of this study suggest that the COVID-19 pandemic exacerbated the negative relationship between auditors’ work stress and AQ. In addition, the results indicate that client participation in the audit process did not significantly impact AQ during the COVID-19 pandemic.

Given the global and widespread impact of the COVID-19 pandemic on individuals’ lives and work settings, this study provides an opportunity to explore the challenges auditors face concerning health protocols and their well-being during the pandemic, specifically within the context of Iran. The unique circumstances of the pandemic have placed additional pressure on auditors to navigate and address the challenges arising from COVID-19 in their workplaces. Although research on the effects of the pandemic on accounting and auditing is ongoing, this study contributes to the literature by expanding our understanding of the specific implications and circumstances faced by auditors during the COVID-19 outbreak.

The study aims to examine the relation between corporate reputation and a firm’s systematic risk for top performing Indian companies.

The paper uses Panel regression analysis of the data from the top 500 listed Indian companies constituting the BSE500 index over a 15-year period from 1 April 2002–31 March 2017. Firm age and shareholders’ return have been used as proxy of firm reputation. This paper use signalling theory to explain the impact of corporate reputation on market risk where proxy for the corporate reputation is seen as an information available to the market.

The findings show a significant positive impact of corporate reputation on systematic risk, indicating that a firm’s systematic risk increases with its reputation. Specifically, the findings suggest that reputed firms experience increased levels of market risk and scrutiny from stakeholders.

The results will help corporate managers from developing economies where corporate reputation plays an important role in determining the investment behaviour.

This study deploys two broad approaches to measure reputation and discern its impact on risk, such as reputation among financial stakeholders and reputation among public stakeholders on market risk, specifically on fast emerging Indian market.