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The aim of this study is to identify environmental, social and governance (ESG)-focused funds that can effectively uphold ethical principles while also delivering competitive financial returns by evaluating the performance of 24 well-established exchange-traded funds (ETFs). The study also compares the performance of four widely recognized ETFs representing NASDAQ (ticker: QQQ), S&P500 (SPY), Dow Jones (DIA) and Russell 2000 (IWM) with the sample of 24 ESG funds.

This paper utilizes four complementary measures, namely Sharpe, Sortino, Omega and Calmar ratios, to assess the risk-adjusted return performance of ETFs, with a particular emphasis on extreme downside risk.

The findings indicate that ESG-focused ETFs can predominantly outperform DIA and IWM in the last five years (1 November 2018–22 March 2023). However, when compared to QQQ and SPY, only ICLN, SUSA and DSI consistently delivered competitive risk-adjusted returns. The performance of DSI and SUSA is almost equivalent to QQQ and SPY even during the last ten years.

The paper conducts a risk-return analysis of alternative ESG investment funds, suggesting that not all ETFs are created equal and that careful selection is vital for achieving different investment objectives. It is imperative to recognize that past performance is not a reliable indicator of future outcomes, requiring consideration of other factors in the post-evaluation phase.

The study provides evidence to support the “doing well while doing good” hypothesis, indicating that competitive returns are achievable while also engaging in socially responsible investment.

This study fills a vital gap in the literature on ESG investment by highlighting that the choice of funds stands as the primary factor responsible for the conflicting findings by previous studies.

Using a panel of over 433,000 college students from over 600 institutions of higher education in the USA, we investigate students’ opinions of leadership skill development during their undergraduate tenure.

The data used in this analysis come from the Higher Education Research Institute, which runs the Cooperative Institutional Research Program (CIRP) housed at the University of California, Los Angeles. Among others, the CIRP administers two surveys known as The Freshman Survey (TFS) and the College Senior Survey (CSS).

The present research supports the extant literature and conventional wisdom of academic and student affairs professionals with regards to engagement in leadership classes or training where students have an opportunity to increase their knowledge bases through course content, and when there are opportunities for them to apply leadership principles, the students are more likely to report an increase in leadership capacity upon completion of their collegiate degree.

If colleges and universities are serious about fulfilling their espoused visions, then it is essential that awareness of leadership courses and applied opportunities be heightened and made a strategic priority to ensure resources are allocated in appropriate places to support these key efforts. It also suggests greater collaboration between academic and student affairs, as well as other departments (e.g. athletics and centers), is needed, as well as prioritizing experiential learning.

This study aims to evaluate the advantages and disadvantages of auditor mandatory suspicious activity reporting versus the exercise of professional judgement in the anti-money laundering regimes of the UK and the USA.

The research draws upon the following sources. Firstly, statistics provided by the UK National Crime Agency, 2019 (NCA) regarding suspicious activity report (SAR) filing rates. Secondly, anti-money laundering legislation in the USA and UK. Thirdly, statements made in the political domain in the USA, particularly those which raised constitutional concerns during the progress of the Patriot Act 2001. Finally, statements and recommendations by a UK Parliamentary Commission enquiring into the effectiveness of the suspicious activity reporting regime.

The UK reporting regime does not accommodate professional judgement, resulting in the filing of SARs with limited intelligence value. This contrasts with discretionary reporting in the USA: voluntary reporting guides and influences auditor behaviour rather than mandating it. Defensive filing by UK auditors (defence to anti-money launderings [DAMLs]) has increased in recent years but the number of SARs filed has declined.

The study evaluates auditor behavioural responses to legislative regimes which mandate or alternatively accommodate discretion in the reporting suspicion of money laundering. Consideration of constitutional and judicial activism in this context is a novel contribution to the literature. For its theoretical framework the study uses Foucault’s concept of discipline of the self to evaluate auditor behaviour under both regimes.

Consumers are assumed to engage in external information search only after exhausting their internal information sources. Guided by the accessibility/diagnosticity and ease-of-retrieval frameworks, and the elaboration likelihood model, the current study investigates this phenomenon.

To test the relationships between internal information accessibility/diagnosticity and the importance of external search, and the moderating role of involvement in these relationships, 308 responses were collected on Amazon MTurk. Then, structural equation modeling was employed to analyze the data.

The analyses showed that while accessibility and diagnosticity of internal information have an impact on external information search, involvement with the product class has a consequential moderating effect on these relationships. In particular, in the low-involvement group, only the diagnosticity of internal information had a negative effect on external information search. On the contrary, in the high-involvement group, only accessibility of internal information had a negative effect.

These findings highlight the possibility of drawing erroneous conclusions resulting from not incorporating involvement, in conjunction with information accessibility and diagnosticity, in the study of the consumer external information search behavior.

The findings also imply that if practitioners aim to prime consumers to engage in external information search, they need to take into account that the effects of internal information's accessibility and diagnosticity on consumers' external search behavior may be different depending on their levels of involvement.

This study's results showed that without considering the moderating effect of involvement, spurious conclusions may be made about the relationships between accessibility and diagnosticity of internal and external information importance. This finding may explain the discrepancy between the accessibility/diagnosticity and ease-of-retrieval frameworks, thus enriching the literature.