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This study aims to investigate the impact of auditor industry specialization (AIS) on clients’ tax planning at the audit firm level and individual auditor level, respectively.

The study’s sample consists of 44,637 firm-year observations of Chinese firms listed on the Shenzhen and Shanghai Stock Exchanges during the period from 2002–2020. The data are collected from the Taiwan Economic Journal. Panel regression is used to test hypotheses. Additionally, a two-stage least squares model is used to address concerns about possible endogeneity.

The relationship between tax planning and AIS is significantly positive at the audit firm level, while it is significantly negative at the individual auditor level.

The authors use manually collected data to investigate the distinct impacts of two AIS metrics on tax planning: the number of clients and the scale of clients.

Due to the growing complexity involved in leveraging the endless possibilities of ICT on all levels, the technical competence of faculties of higher education institutions (HEI) and effective methods for fostering e-readiness has become questionable.

This research has developed and validated an empirically supported e-readiness scale, which can be used by HEIs to assess faculty members’ preparedness toward online teaching. The measurement model and the structural model were developed as the results of exploratory factor analysis and confirmatory factor analysis (n = 245). The previously identified components and their indicators were validated using the structural models and the final scale was developed with five dimensions (“online technological readiness, pedagogical readiness, institutional readiness, learning and delivery readiness and content readiness”).

The faculties’ e-readiness assessment tool, as a useful tool, could aid institutions in identifying problems that affect the implementation of e-learning or digitalization in the institutions and developing strategies in response.

Like any research this research also has some limitations and can be considered as future research probability like the responses for this research were collected from HEI in India; however, a cross-cultural study can be conducted to understand the parameters across the globe. Although the psychometric qualities of the e-readiness scale are acceptable, additional research in various higher educational environments, both nationally and internationally, is required to further establish the scale’s relevance, validation and generalizability.

Although many scales have been developed to assess the readiness level in the education sector, a scale, that holistically measures, the readiness level of faculties from an overall perspective was required. This scale can be used to recognize the e-readiness level of teachers in HEIs. This scale can also help the institutions assess the readiness level of their faculty members and address any improvements required in their teaching and learning pedagogy, further acknowledging training needs.

The purpose of this study is to examine the associations between board size, board independence and triple bottom line (TBL) reporting. The TBL report consists of three components, namely, environmental, social and economic indices.

This study’s sample consists of top 50 listed companies from the year 2017 to 2019 on Tadawul Stock Exchange. Ordinary least squares, quantile least squares and robust least squares are used to investigate the associations between board characteristics and TBL reporting, including its separate components.

The authors find a significant negative association between TBL reporting and board independence. Social bottom line is significantly and negatively related to board size and board independence. Results indicate that board independence negatively influences the TBL disclosure of companies. Therefore, companies are encouraged to embrace TBL reporting. This suggests that businesses should improve the quality of their reporting while ensuring that voluntary disclosures reflect an accurate and fair view in order to preserve a positive relationship with stakeholders.

The present study explains the evidence for the determinants of the TBL in Saudi Arabia.

Sustainability reporting has gained momentum in recent years, especially with the enhanced attention paid by market participants and regulators to environmental, social and governance (ESG) practices. This chapter discusses the interconnected link between sustainability reporting and ESG and helps readers comprehend how businesses evaluate and communicate their social performance (i.e.ESG) and financial performance (i.e. economic) to businesses' key stakeholders. This chapter also reviews the inclusion of corporate governance into the presumably simple yet certainly complex sustainability reporting–ESG–corporate governance mix that provides businesses with the opportunities to do good in the pursuit of financial success and sustainable growth. Additionally, sustainability reporting that reports authentic ESG practices in the presence of effective corporate governance also helps to enhance a company's public image, attract investors, reduce risks and contribute to environmental and societal well-being. The successful integration of sustainability reporting and ESG with traditional financial reports, thus, is in the hands of managers who are expected to lead in the best interest of the company's shareholders and other stakeholders. Effective corporate governance, therefore, is seen as crucial for this convergence to create value, promote economic growth and address environmental and social concerns for long-term growth and sustainability.

This study aims to examine the impact of chief executive officers’ (CEOs’) personal characteristics on firms’ risk taking and the moderating role of family ownership on this relationship.

This study used 2,647 firm-year observations of non-financial firms listed on Pakistan Stock Exchange over the period 2013–2021. To test the hypotheses, the authors used ordinary least squares regression and, to resolve the possible endogeneity problem, the authors used system generalized method of moments technique.

Drawing insights first from upper echelons theory, the authors report that CEOs with business, economics, finance and/or management educational background and female CEOs reduce firms’ risk-taking behaviour. Further, using insights from social and organizational identity theoretical perspectives, the results indicate that due to strong family affiliation and organizational identity, family owners exhibit risk aversion behaviour and moderate this relationship.

This study provides novel evidence of risk averse behaviour of CEOs with business, economics, finance and/or management educational background and female CEOs along with moderating impact of family ownership on this relationship in an emerging economy. Overall, the results extend empirical support for upper echelons and social identity theories in an emerging market context.

The purpose of our research on blockchain technology is to unveil its immense potential, understand its applications and implications and identify opportunities to revolutionize existing systems and processes. This research aims to inspire the creation of new innovative solutions for industries. By harnessing blockchain technology, organizations can pinpoint key areas that could significantly benefit from its use, such as streamlining operations, providing secure and transparent digital solutions and fortifying data security.

This study presents a robust multi-criteria decision-making framework for assessing blockchain drivers in selected Indian industries. We initiated with an extensive literature review to identify potential drivers. We then sought the opinions of experts in the field to validate and refine our list. This meticulous process led us to identify 26 drivers, which we categorized into five main categories. Finally, we employed the Best-Worst Method to determine the relative importance of each criterion, ensuring a comprehensive and reliable assessment.

The authors have ranked the blockchain drivers based on their degree of importance using the Best-Worst Method. This study reveals the priority of BC implementation, with the retail industry identified as the most in need, followed by the Banking and Healthcare industries. Various critical factors are identified where blockchain technology could help reduce costs, increase efficiency and enable new innovative business models.

While this study acknowledges potential bias in driver assessment relying on literature and expert opinions, its findings carry significant practical implications. We have identified key areas where blockchain technology could be transformative by focusing on select industries. Future research should encompass other industries and real-world case studies for practical insights that could delve into the adoption challenges and benefits of blockchain technology in many other industries, thereby amplifying the relevance of our findings.

Blockchain is a groundbreaking, innovative technology with immense potential to revolutionize industries. Past research has explored the benefits and challenges of blockchain implementation in specific industries or sectors. This creates a gap in research regarding systematically classifying and ranking the importance of blockchain across different Indian industries. Our research seeks to address this gap by using advanced multi-criteria decision-making techniques. We aim to provide a comprehensive understanding of the significance of blockchain technology in critical Indian industries, offering valuable insights that can inform strategic decision-making and drive innovation in the country’s business landscape.

The increased interest among academicians to explore more about tax management behavior is evident in the literature on corporate tax avoidance. This paper aims to illustrate the multiple aspects that influence the tax avoidance behavior of corporations and its impacts through the systematic review method.

This study used “Tax Avoidance” OR “Tax Aggressiveness” OR “Tax Planning” as search strings to extract the relevant literature from the Scopus database. This study is a comprehensive analysis of existing literature on corporate tax avoidance behavior. Further, the keyword network analysis has been used to find out the most explored and dry research areas related to corporate tax avoidance behavior using VOSviewer software.

The study finds that taxation decision is an important managerial decision. Managers adopt tax avoidance tactics to boost postax profits to meet the shareholders’ expectations, particularly of risk-averse shareholders, and sometimes for their benefit also. With this, this study also finds that firms’ characteristics, political connections and corporate social responsibility activities also impact taxation decisions. In addition, the study identifies that tax-avoiding behavior has a contradictory impact on firm value, market growth and corporate transparency disclosure decisions.

The study assists the researchers by providing a brief overview of tax avoidance behavior, for corporates in understanding the implications of tax avoidance, and for policymakers to fix the taxation loopholes and bring necessary tax reforms.

This study adds to the existing literature by providing a thorough overview of theories, determinants and outcomes of corporate tax avoidance behavior.

This paper aims to examine the impact of Zakat avoidance on firm value and investigates how board characteristics moderate this relationship within the context of Saudi Arabia, a Muslim nation.

Using panel data from 2009 to 2020, encompassing 78 nonfinancial firms listed on the Saudi Stock Exchange, this study constructs an enhanced measure of Zakat avoidance that integrates insights from tax avoidance research, Shariah principles and the regulations of the Zakat, Tax and Customs Authority. This research uses empirical techniques, including panel data regressions and interaction analysis to investigate how board characteristics may influence this relationship.

Descriptive analysis reveals pervasive Zakat compliance, underscoring the effectiveness of Saudi Arabia’s robust Zakat system. Regression results indicate a positive association between Zakat payment and firm value. Remarkably, board characteristics exhibit no significant link to Zakat avoidance, emphasizing the potency of the Zakat system and religious adherence. However, the moderation analysis reveals that board independence and meeting frequency positively moderate the relationship between Zakat avoidance and firm value.

The study emphasizes the vital importance of upholding Zakat obligations to cultivate trust among stakeholders and amplify firm value. It advocates for governance frameworks that foster vigilant oversight and independence, ultimately enhancing a firm’s overall worth. Furthermore, the study’s findings provide valuable insights for corporate leaders, investors, policymakers and society as a whole, facilitating the promotion of ethical financial conduct and driving holistic economic development.

This research introduces novel insights by scrutinizing the intricate interplay of Zakat avoidance, board dynamics and firm value within the context of a culturally distinctive emerging economy. The development of a distinct Zakat avoidance metric, along with comprehensive empirical assessment, contributes to the originality of the study. Moreover, the investigation into the moderating influence of board characteristics adds value to the existing body of knowledge.

This study aims to determine the effect of board gender diversity on cyber security disclosure (CSD) in the banking sector of Indonesia as a developing country that adheres to a two-tier system.

This study uses a panel data of 47 banks listed on the Indonesia Stock Exchange from 2014 to 2021. The board gender diversity is measured by three proxies, the proportion of women on the board, BLAU Index value and the critical mass of women. The authors used generalized method of moments estimation to eliminate the simultaneous equation bias.

The results show that the women board of commissioners increases CSD, and the women of board of directors/top management team were significantly negative for CSD.

First, this research was only conducted in the banking sector. The results cannot be generalized to non-financial companies. Second, there is no measurement of the quality of the board from the level of education, experience, expertise and other characteristics of diversity such as age, nationality and religion.

The study has revealed the need for the government’s role in providing oversight of the presence of women on the board so that banks fully comply with Indonesia Financial Services Authority regulations. Banks should also actively launch policies regarding the presence of women on the board to give a positive effect to stakeholders that women play an important role in decision making. Banks must also adjust the composition of female commissioners with a threshold of two people to maximize their function as supervisors.

This is the first research conducted on the banking sector in Indonesia as a developing country that adheres to a two-tier system. The results of this study provide evidence that patriarchal culture is still dominant in Indonesia.

This study is based on the role congruity theory that examines the association between top management team (TMT) gender diversity and corporate social responsibility (CSR) performance.

This study uses data from the Taiwan Economic Journal database and the Market Observation Post System provided by the Taiwan Stock Exchange. The sample consists of 4,140 annual observations of Taiwanese-listed companies in the electronics industry from 2016–2020.

The results revealed that TMT gender diversity is positively associated with CSR performance, and TMT international experience strengthens the positive association between TMT gender diversity and CSR performance.

CSR is imperative. The TMT’s gender diversity aligns with current environmental trends and social expectations, driven for CSR implementation essential. This diverse configuration enables the TMTs to address corporate adaptability and maintain global competitiveness.

The findings contribute significantly to the literature on TMT gender diversity by extending the application of role congruity theory beyond individual to team-level contexts and across gender boundaries. By incorporating diverse capabilities such as international experience within TMTs, the authors identify key boundary conditions that foster CSR. This expansion not only aligns with practical realities but also opens new avenues for research into the dynamics of diverse management teams.