Search results

This paper aims to examine whether the position of universities in the times higher education (THE) impact rankings (IR) is related to the different dimensions of academic quality of universities according to the THE world universities ranking.

The research, based on universities ranked in the top 100 of THE IRs, uses a regression model obtained by the panel data method, using the fixed effects approach, to identify the relationship of academic quality dimensions with that ranking.

The results show an increase in the dissemination of information on sustainable development goals (SDGs) by universities. In addition, it is shown that research, number of citations and international outlook are positively associated with a higher score obtained by universities in THE IRs, which implies a higher impact on the SDGs by these universities.

Based on multifaceted theories, the study highlighted the universities that are best positioned in the THE IRs in relation to their contribution to the SDGs.

This study aims to elucidate the intricate relationship between cloud-based artificial intelligence (CBAI) and audit reports, specifically emphasizing the mediating role played by auditors.

This study used a quantitative approach, distributing 322 questionnaires to external auditors in Jordan to explore the potential enhancements of CBAI in auditing. Convenient random sampling was used to gather data from available members of the population, which comprises external audit offices in Jordan. There are a total of 454 audit offices in Jordan, employing diverse auditors, such as partner-owner auditors, assistant auditors and certified auditors. Data analysis was conducted using SmartPLS software, which uses structural equation modeling.

The study’s findings suggest potential cost savings associated with CBAI adoption, streamlined audit processes and increased overall efficiency, thereby boosting audit effectiveness and elevating the quality of audit reports. Moreover, the research observes a change in the role of auditors, with a greater emphasis on analytical and advisory tasks rather than traditional manual procedures. These insights highlight the potential benefits for both auditors and audit clients, underscoring the importance of embracing these technologies to propel the auditing profession forward in the digital era.

This study contributes insights into the impact of CBAI on the audit profession by acknowledging the shift in auditing techniques from manual to digital technology and emphasizing the benefits of cloud computing in terms of accessibility, flexibility, scalability of storage and use of financial data. It also stresses the use of CBAI technology and highlights its potential for automating and accelerating audit operations, efficiently managing client data and improving the accuracy and reliability of audit reports.

This paper aims to carry out a comprehensive overview of the academic debate on utilities’ non-financial reporting by highlighting the main issues and the emerging gaps.

Using a structured literature review, this study identifies the state of the art, maps the evolution of non-financial reporting in utility companies and reveals unexplored issues and aspects.

A critical analysis of the existing academic debate shows the development of utilities’ non-financial reporting literature and the focus of this debate. It provides insight into how utilities pay attention to non-financial reporting, what role this plays in corporate actions and relationships with stakeholders and what research gaps need further investigation.

This study provides some useful recommendations to practitioners and regulators to be more conscious of the weaknesses and criticalities of utilities’ non-financial reporting and to address them when building such reporting. However, this study considered only articles published in peer-reviewed academic journals.

A comprehensive literature review in the utilities’ non-financial reporting area is timely, given the increase in this type of reporting. The study has an original focus and develops an analytical framework highlighting the peculiarities of utilities.

This study aims to examine whether the financial market rewards the sustainable companies by investigating the impact of sustainability assurance levels on market capitalization of the CAC 40 firms. This analysis is complemented by examining the role of company characteristics to investors, providing a clearer picture of the functioning of the capital market.

To analyze the effect of sustainability assurance levels on market capitalization for the period 2011–2021, this study used a simplified version of the linear information model which is based on Ohlson model (1995) and Crouse (2007). This model is a multiple linear regression model which will be applied to panel data.

The study found that sustainability assurance levels negatively impact market capitalization. Higher investment decisions occur when sustainability reports have limited assurance, likely due to resource waste and costs exceeding income. In addition, net income, corporate social responsibility (CSR) indexes, leverage and performance significantly influence market capitalization.

This study offers valuable insights for both companies and investors, providing guidance on making investment decisions based on varying levels of sustainability assurance.

The current study sheds light on a relatively unexplored area regarding the connection between sustainability assurance and market reaction. Hence, this research focuses on a novel aspect of sustainability assurance by investigating how firm visibility in terms of sustainability practices impacts market capitalization.