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This paper aims to investigate the effect of environmental, social and governance disclosure (ESGD) on firm performance (FP) before and after the introduction of integrated reporting (IR) further to exploring a potential moderation effect of corporate governance mechanisms on this relationship.

Ordinary least squares and firm-fixed effects models were estimated based on data related to FTSE 350 between 2009 and 2018. The data has been mainly collected from Bloomberg and Capital IQ. This analysis was supplemented with applying a two-stage least squares (2 SLS) model to address any concerns regarding the expected occurrence of endogeneity problems.

The results show a positive and significant relationship between ESGD score and FP before and after 2013, among a sample of FTSE 350. Furthermore, the study is suggestive of a moderation effect of corporate governance mechanisms (i.e. ownership concentration, gender diversity and board size) on the ESGD-FP nexus. Additionally, this paper finds that firms voluntarily associated with IR have a tendency to achieve better firm financial performance.

The findings of the present study have several policy and practitioner implications. For example, managers may engage in ESGD to enhance their firms’ financial performance by the voluntary involvement in IR, which believed to help investors to rationalise their investment decisions. Likewise, the results reiterate the crucial need to integrate more social, environmental and economic regulations to promote sustainability in the UK. The paper also offers a systematic picture for policymakers in the UK as well as future researchers.

The findings of this paper indicate that IR plays a significant role in the relationship between ESGD and FP, where IR firms seemed to be achieving better FP as compared with their non-IR counterparts. This implies that stakeholders may have played a magnificent effort to encourage firms’ voluntary engagement in IR in the UK.

To the best of the authors’ knowledge, this is the first study to explore the potential moderating effect of ownership concentration, gender diversity and board size on the relationship between ESGD and FP and to examine whether firms’ voluntary involvement in IR can lead to better FP after the introduction of IR in 2013 in the UK.

The purpose of the study is to further understanding of entrepreneurship education, highlighting current trends and directions for further research.

This paper used systematic literature review of published articles to collect, evaluate, and interpret entrepreneurship education literature from selected databases between 2009 and 2019. The study reviewed 90 articles from the entrepreneurship education literature. There are several different topics that have been analyzed; with the most researched topic being analyzed was focusing on entrepreneurship education development.

Entrepreneurship education programs have become an increasingly important focus of attention in recent years. This paper deeply investigates the literature on entrepreneurship education to help entrepreneurship education decision makers to develop better solutions.

It must be noted that this study has some limitations, which suggest avenues for further research. In reviewing the articles, the study used only four databases and only considered papers published between 2009 and 2019. Other studies may include more databases and a longer time frame.

Regarding the theories most used in the reviewed articles, TPB and social learning theory (SLT) were most used in relation to entrepreneurship education. This shows that researchers were focusing on the influence of entrepreneurship education in relation to the entrepreneurial intention, behavior and attitude of the individuals.

This paper aims to examine the mediating role of big data adoption (BDA) on the association between board governance (BG) and audit report lag (ARL).

This study uses data extracted from financial reports for a sample from EGX100 over the period from 2015 to 2019. This study applies content analysis approach to measure the level of BDA. This study uses ordinary least squares, structure equation modelling and principal component analysis to investigate the relationship between BG, BDA and ARL.

The findings indicate that BDA can be used as a predictor of ARL for companies listed on the Egyptian stock exchange. The results show that board diversity has a significant effect on ARL when BDA is used as a mediator.

This study only includes technology, telecommunications and health-care industries in the sample.

This paper raises investor and stakeholder awareness for the importance of BDA and corporate governance (CG) procedures in reducing audit report delays in developing countries such as Egypt. This study can assist regulators in developing audit report requirements and enforcing regulations to guarantee timely audit report publication.

This paper provides a shred of unique evidence on the role of BDA in mediating the relationship between BG and ARL in a developing country.