Purpose – This paper aims to explore the relationship between corporate social responsibility (CSR) disclosures and earnings quality proxied by accruals. Specifically, we examine whether CSR are context-specific, that is, companies dominated powerful stakeholders obliged behave in a responsible manner constrain management, thereby reporting higher-quality investors. Design/methodology/approach explores Findings Results show managers an emerging economy manage when they provide more...

The emergence of Generative Artificial Intelligence (AI) marks a revolutionary advancement in education. This study explores the profound impact implementing AI on teachers' teaching performance, with focus enhancing effectiveness and pedagogical practices. research uses survey methodology, employing proportionated stratified random sampling technique. A total 466 participants, consisting teachers, were involved this study, questionnaires serving as primary tool for data collection. analysis...

Purpose The purpose of this paper is to, the first its kind, investigate relationship between intellectual capital efficiency and organisational performance pharmaceutical sector in Bangladesh, an emerging economy that enjoys Trade-Related Aspects Intellectual Property Rights (TRIPS) relaxation. Design/methodology/approach study used hand-picked data from annual reports for five years. efficient use corporate was examined through practical human capital, structural employed. Multiple...

Purpose This study aims to examine the relationship among corporate risk disclosure, cost of equity capital and performance within banking institutions in a developing country setting. The authors argue that disclosure reduces as investors attain better information have confidence business less may generate ambiguity for potential stakeholders. Design/methodology/approach uses population all 30 listed banks on Dhaka Stock Exchange, Bangladesh, years 2006 2012 three-stage least-squares...

Abstract This article presents an empirical investigation into the corporate social reporting practices of listed companies from Bangladesh, where is a matter voluntary disclosure. Analysis annual reports published in 2007 reveals that only 15.45% made such disclosures. extensive survey contents, form, nature, and extent companies. over wide range industries banking sector secure highest rank terms reporting; three fourths all disclosures are generalized qualitative statements without any...

Purpose This paper seeks to examine the relationship between corporate governance and value‐relevance of accounting information in Australia. Design/methodology/approach uses board, audit committee external related variables proxy for governance. Value‐relevance is measured by adjusted R 2 derived from a regression stock price on earnings equity book values following Ohlosn's accounting‐based valuation framework. Findings Regression results show that firms with strong structure exhibit...

The purpose of this study is to use structural equation modelling (SEM) investigate the extent which different monitoring mechanisms – board and its committees, shareholders independent auditors are complements (i.e. a positive covariance) or substitutes (a negative for each other. lack consistent results in previous corporate governance research may be attributable attention not being paid mechanisms’ substitution complementary relationships. By using SEM, concludes that relationships among...

Purpose – The purpose of this paper is to investigate the association between risk governance and bank performance in a country where disclosure information virtually voluntary. Design/methodology/approach Using 210 bank-year observations comprising hand-collected data for period 2006-2012, study uses regression analysis test whether significant relationship exists banks’ accounting- market-based performance. Findings This investigates terms disclosure, number committees existence management...

Purpose The purpose of this paper is to investigate the extent risk disclosure and factors determining for all listed banks in Bangladesh. Design/methodology/approach Relying on a theoretical framework based agency theory creation index (RDI) International Financial Reporting Standard (IFRS) 7, Basel II: market discipline, prior literature, hand-collected data from annual reports 30 traded Dhaka Stock Exchange over 2007-2012, creating 180 bank-year observations, are analysed. Findings study...

Purpose – The purpose of this paper is to provide an understanding the intellectual capital (IC) reporting practices Bangladeshi pharmaceutical industry, one most significant industries economy. It investigates extent and qualitative characteristics IC disclosures made by listed companies in Bangladesh. Design/methodology/approach Data are gathered through a content analysis 2006 annual reports 16 quoted on Dhaka Stock Exchange. performed topic (i.e. categories subcategories) three semantic...

Purpose The purpose of this paper is to explore what extent risk disclosure associated with banks’ governance characteristics. research also focuses on how the business environment and culture may create a bank’s awareness management its disclosure. This study conducted in setting where banks are not mandated follow international standards for their disclosures. Design/methodology/approach Using 300 bank-year observations comprising hand-collected private commercial bank data, uses...

Purpose – The purpose of this study is to illuminate the disclosure biodiversity material contained in reported information 151 local government authorities (LGAs) New South Wales, Australia. introduction 1992 Convention on Biological Diversity (an international treaty sustain rich diversity life earth) has made issue fauna management and monitoring, associated requirement for cost-effective information, much more important. As communities are best placed make decisions about protection...

Purpose In this study the authors examine nature and contents of key audit matters (KAMs), consequences KAMs reporting on quality in context a developing country, Bangladesh. The authors’ proxies qualities are discretionary accruals, small positive earnings surprise, report lag, management via below line items fees. Design/methodology/approach use content analysis for period 2018–2021 to understand extent reported by auditors then multivariate regression effect number characteristics using...

Purpose Combatting corruption is an important social and commercial issue in most human societies. Many researchers have revealed how effective anti-corruption practice can possibly minimise organisation. However, studies focusing on organisations which are relatively successful managing at the employee level rare. On this note, study aims to focus Grameen Bank particular, a Nobel-Prize-winning microfinance institute that was able its of among employees country where norm....

IMPACTThis article will help government managers, regulators, and standard setters to improve risk management disclosure in emerging economies. Evidence from in-depth interviews guide government-owned banks Bangladesh effectively manage voluntarily disclose practices. The authors argue that legitimization might be a strategy for pursuing survive the finance industry.

Purpose The paper aims to provide insights into executives' perceptions of risk management disclosures and such disclosures' determinants. extends the emerging literature by using institutional theories in context a developing country. Design/methodology/approach Semi-structured in-depth interviews were conducted with 36 executives directly involved disclosures, policy-making monitoring. Findings interview data show evidence that corporate are still at low level. reasons for non-disclosure...

A well-functioning pharmaceutical industry can contribute directly to social wellbeing. Corporate sustainability is an important precondition for the further development and growth of industry. In this research multi methods are used provide a complete, holistic contextual portrait level CSR by companies in developing country - Bangladesh. Firstly, we content analysis investigate corporate reporting listed companies. Secondly, conducted surveys document management responses. Thirdly, sought...

Purpose The purpose of this paper is to re-kindle debate about finding a conceptual and pragmatic basis for accounting accountability researchers incorporate biodiversity management into the internal practices, routines communication organizations. Design/methodology/approach A qualitative interplay theories, particularly structuration theory, applied an interdisciplinary, communitarian eco-centric perspective will be used demonstrate need change: practitioners interact with other...

With a view to expanding the discussion on professional scepticism, and motivating broader perspective in research undertaken with aim of helping auditors meet ongoing demands for an elevated level we consider literature trust distrust as it relates auditor scepticism. We draw from range disciplines, highlight new opportunities previously unidentified challenges exercise distinguish between note that issue scepticism is likely be much about being insufficiently distrusting overly trusting. A...

Purpose This study aims to examine the strategies that auditors in Bangladesh follow identifying and reporting key audit matters (KAMs). The also examines factors affecting auditors’ identification disclosures of KAMs. Design/methodology/approach authors have conducted interviews with partners, chief financial officers (CFOs) regulators involved KAMs monitoring. used lens institutional theory coercive, mimetic normative isomorphism concept decoupling. Findings Auditors a decoupling strategy...

Executive pay became a much discussed issue during the recent global financial crisis. Substantial research has been done in United States and Kingdom, while Australia is still limited, especially terms of using data for This paper will investigate relationship between Australian executives’ remuneration their companies’ performance Two approaches were used to examine relationship: firstly, an investigation pay-for that existed crisis; secondly, checking robustness test by one year...