Search results

1 – 2 of 2
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 30 November 2022

Jashim Uddin Ahmed, Md. Kamrul Hasan, Quazi Tafsirul Islam, Mohammad Jasim Uddin, Anisur R. Faroque and Md. Humayun Kabir Chowdhury

COVID-19 pandemic has significantly impacted the lives of people and businesses around the world in different ways. France, Spain, Italy and the UK are among the worst affected…

399

Abstract

Purpose

COVID-19 pandemic has significantly impacted the lives of people and businesses around the world in different ways. France, Spain, Italy and the UK are among the worst affected countries by this pandemic. The purpose of this paper is to identify and compare different corporate social responsibility (CSR) activities taken by the clubs and player of the major football leagues of these four countries to develop a more comprehensive model of intervention.

Design/methodology/approach

This paper has analyzed the initiatives taken by these football clubs and players to address financial vulnerabilities, mental health problems and domestic violence among the stakeholders and compared them with the existing CSR and humanitarian models. A case study approach has been used to collect and analyze data related to the CSR activities taken by the players and club management. Official websites of the clubs, newspaper and journal articles were among the major sources used to collect data for the paper.

Findings

Football clubs and players of the four major leagues have raised funds through different campaigns and delivered foods and essential medical supplies to the communities and hospitals to address financial vulnerabilities, mental health issues and domestic violence within their communities during the COVID-19 pandemic. They have provided guidance to their followers using social and television media to improve their physical and mental health during the pandemic. Online competitions, quizzes or virtual hangouts have also been used by the players to engage the stakeholders on a frequent basis. Football clubs have also initiated campaigns to raise awareness within the community on available medical services for the victims of domestic violence and also provided them with shelter, food, medical, legal and online counseling services.

Originality/value

Football clubs and players of the major leagues were always at the forefront to help the communities and hospitals to address issues related to mental health problems, financial vulnerabilities and domestic violence during the COVID-19 pandemic. The findings of this paper could help and guide other entities in designing a more comprehensive model of CSR interventions during pandemics or crisis situations to address financial vulnerabilities, mental health problems and domestic violence within their communities.

Details

Society and Business Review, vol. 18 no. 3
Type: Research Article
ISSN: 1746-5680

Keywords

Access Restricted. View access options
Article
Publication date: 4 January 2011

M. Humayun Kabir, Divesh Sharma, Ainul Islam and Amirus Salat

Bangladesh is an emerging economy and international audit firms operate there through affiliated local audit firms. The Bangladesh audit market can be characterized as an…

3152

Abstract

Purpose

Bangladesh is an emerging economy and international audit firms operate there through affiliated local audit firms. The Bangladesh audit market can be characterized as an intensely competitive small audit market with relatively poor demand for high‐audit quality. In addition, Bangladesh has a relatively small and under developed but growing capital market that is characterized by poor corporate regulation and weak investor protection. The purpose of this paper is to examine the association between Big 4 affiliated auditors and accruals quality in Bangladesh.

Design/methodology/approach

Following prior literature, this paper uses both absolute discretionary accruals and signed discretionary accruals as proxies of accruals quality. The sample is 382 firm‐year observations and covers fiscal years 2000‐2003.

Findings

It was found that the association between Big 4 affiliates and accruals quality in Bangladesh depends on measures of accruals quality and accruals models used. Overall, Big 4 affiliates do not have a positive impact on accruals quality of their clients in Bangladesh.

Originality/value

This paper contributes to the literature on audit quality and accruals quality. The results potentially suggest that Big 4 affiliates do not have any positive impact on accruals quality of clients in an intensely competitive audit market where the demand for quality audit is poor and monitoring is lax and raise potential implications for policy makers and market participants in Bangladesh.

Details

Managerial Auditing Journal, vol. 26 no. 2
Type: Research Article
ISSN: 0268-6902

Keywords

1 – 2 of 2
Per page
102050