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This study aims to identify students’ perceptions of the importance and objectives of sustainability and business ethics education, considering contextual factors (ethics-friendly environments) and including the social desirability (SD) bias to strengthen data robustness and assess response truthfulness.

A survey was administered to 170 business students at an Icelandic university to measure their attitudes and perceptions toward sustainability and business ethics courses. Descriptive statistics, Mann–Whitney tests, χ² tests and multivariate regression were used for the analysis.

The results show no significant differences among participants, depending on individual and organizational factors. The authors did not find significant differences in gender, age or exposure to sustainability and business ethics courses concerning social desirability bias. Contextual solid factors can explain these results.

This study expands on previous research by examining students’ perceptions of sustainability and business ethics education in an “ethics-friendly environment” like Iceland, a new and fertile territory for business ethics education research. These elements are crucial for further research on students’ attitudes toward sustainability and business ethics and the role of this subject in university curricula.

This study aims to provide the intellectual structure of the academic literature on board characteristics and corporate social responsibility disclosure (CSRD) and corporate social responsibility performance (CSRP). To do that, the authors analyse the main theories, data sources and methodologies used by researchers, providing information on methodological bias and research gaps. Beyond that, this study offers a novel picture of the most critical drivers of CSRP/CSRD and offer constructive suggestions to guide future research.

A content analysis was performed on 242 articles extracted from the Web of Science database from 1992 to 2019.

Results indicate that board characteristics have a significant and increasing impact on corporate social responsibility (CSR) literature. The results also revealed that the board practices play a crucial role in managing CSRP/CSRD-related issues. The study also identifies the effect of the critical board characteristics on CSRP, CSRD quantity and CSRD quality. Furthermore, the study findings provide an overarching picture of the patterns and trends of the systematic nexus between board characteristics and CSRP/CSRD quality and quantity.

The study findings help provide an overarching picture of the systematic nexus patterns and trends between board characteristics and CSRP/CSRD quality and quantity. These results draw potential future avenues to bridge the void in the current board–CSR literature by presenting fruitful and indispensable directions for future research (governance mechanisms, new methodologies, variables, countries, etc.). It also suggests multidimensional and in-depth insights for reforming the board of directors’ guidelines.

To the best of the authors’ knowledge, minimal attention has been paid to systematising the literature on board and CSR.

Drawing on the Theory of Planned Behaviour (TBP) and Social Cognitive Theory (SCT), this study delves into how, in entrepreneurship-unfriendly environments, university students’ entrepreneurial intention (EI) is shaped, focusing particularly on the role of entrepreneurship education (EE) and an entrepreneurial family context (EFC).

A sample of 688 students at a Spanish university was used for testing our hypotheses using GUESSS project data, through PLS-SEM regression and multigroup analysis (entrepreneurship course vs non-course students).

Positive and significant impacts of entrepreneurial attitude (EA) and entrepreneurial self-efficacy (ESE) on EI, and of subjective norms (SN) on EA and ESE, were found in both groups. Conversely, the impacts of an EFC on EA, SN and EI were significant only for course students, and the impact of SN on EI was significant only for non-course students. The impact of EFC on ESE was not significant for either group.

This investigation delves into how the TPB components shape university students’ EI in entrepreneurship-unfriendly contexts, and offers an original multigroup analysis to explore the role of EE in such dynamics. A novel contribution of this study is the finding that EE is a relevant catalyser for making entrepreneurial parents become an effective trigger for entrepreneurship. Conversely, EE was, unexpectedly, deemed irrelevant or counter-productive for some aspects of entrepreneurial dynamics. Further research is encouraged, delving into the role of social and cultural contexts.

To the best of the authors' knowledge, this is the first study that aims to present a comprehensive view of the auditing ethics literature by unboxing 40 years of efforts in the field.

This study combined bibliometric, social network and content analysis by analyzing 114 articles published in accounting and top business ethics journals on the Web of Science database from 1980 to 2021.

The results show a rising interest in this topic and reveal auditors’ ethical decision-making and moral reasoning as the most discussed topics in the literature. The work also clusters the literature according to keywords and scopes, identifying literature gaps and suggesting new avenues for future research.

The research results assist provide an overarching image of the auditing ethics field. In addition, these results draw possible future avenues to bridge the void in the current auditing ethics literature by presenting indispensable directions for potential research. For example, future research could pay more attention to whistleblowing, fraud, personal auditor characteristics, auditor ethical sensitivity, auditor ethical conflict, ethical climate and underreporting of time. Moreover, the rapidly changing business environment necessitates the auditing ethics research to move to more practical implications to mitigate previous mistakes and avoid any future risks.

All crises are an ideal breeding ground to motivate fraud and audit failures. In fact, auditing ethics research has been subordinated to the different economic crises. However, despite increasing awareness of the topic’s relevance, no comprehensive study focuses on auditing ethics literature. Now, the devastating effects of the COVID-19 crisis are producing a new wave of financial distresses and avoiding former mistakes is timelier than ever. With this novel and integrated approach, this work goes one step forward, developing a comprehensive picture of the auditing ethics literature.