Purpose The aims of this study are to review the literature examining arguments for and against telephonic qualitative research interviews, develop criteria assessing when use telephone is suitable in if offer detailed strategies effective data collection instrument. Design/methodology/approach a thematic analysis literature, informed by researchers’ experiences using telephone, computer-based audio face-to-face interviews an accounting project involving 50 semi-structured with managers....

Purpose This paper focuses on the market for sustainability assurance (SA) services. The aims of this are to review academic efforts in field, highlighting ground covered, provide a comprehensive understanding new form and identify potential avenues future research. Design/methodology/approach These objectives were met through 50 journal articles identified as relevant SA field. Findings is voluntary exercise most jurisdictions, engagements structured meet needs (demands) capabilities...

Purpose The purpose of this paper is to explore how sustainability reporting managers (SRMs) institutionalise within organisations. Design/methodology/approach In total, 35 semi-structured interviews with SRMs in Australia and New Zealand were analysed using an institutional work perspective. Findings SRMs’ can be categorised into four phases each phase representing a different approach reporting. Organisations transition from one as they achieve higher level maturity deeper embedding...

Purpose The purpose of this paper is to examine the competition between accounting sustainability assurance providers (ASAPs) and non-accounting (NASAPs), how influences institutionalization evolving field assurance. Design/methodology/approach An interpretivist research methodology, guided by an institutional work perspective, used analyze interviews with 15 SAPs 35 reporting managers (SRMs) in Australia New Zealand. Findings ASAPs prefer use International Standard on Assurance Engagements...

Purpose The purpose of this research is to look into the governance–performance relationship in context critical firm characteristics, such as size. Design/methodology/approach Based on total assets, sample firms were classified small or large. governance index, which based 29 provisions covering audit committee, board ownership and compensation structure respective firm, measures quality among firms. A higher index indicates a level vice versa. Accounting market value are used determine...

Purpose This study aims to examine the methodological and method-related challenges opportunities arising from use of video interviews in qualitative accounting research, focussed on collecting contextual data visual cues, enriching communication quality building maintaining rapport with interviewees. Design/methodology/approach Prior literature authors’ experiences using technologies for including conducting interviews, inform this research. uses a transactional conceptual refinement...

Abstract This study examines the extent of and determinants for sustainability assurance quality. Data comprise statements published by top 100 listed companies in Australia New Zealand from 2017 to 2019. The findings indicate that Australian lead their counterparts assurance. Although reporting has risen, rates remain significantly low. Accountants dominate market, prefer use own auditors work. Sustainability quality is poor does not vary among companies. Low‐quality plays a limited role...

Purpose This paper aims to evaluate the extent of materiality assessment disclosures in sustainability reports and their determinants. The study examines disclosure practices listed companies based member states Cooperation Council for Arab States Gulf, colloquially referred as Gulf (GCC). Design/methodology/approach First, were scored through a content analysis published by GCC during five-year period from 2013 2017. Second, fixed effect ordered logic regression was used examine...

Purpose This study aims to examine the moderating effect of intellectual capital (IC) in relationship between board characteristics and firm performance non-financial firms listed on Pakistan Stock Exchange (PSX) from 2010 2019. Design/methodology/approach The modified value-added (MVAIC) was used assess efficiency sample firms’ IC, which is a version Pulic’s (2000) model VAIC that includes an additional component, rational efficiency. Board size, independence, meetings, chief executive...

Purpose The purpose of this paper is to examine how sustainability assurance providers’ (SAPs) promotion influences the scope engagements, its implications for professional and managerial capture ability promote credible reporting. Design/methodology/approach authors conducted in-depth interviews with reporting managers (SRMs) SAPs in Australia New Zealand, using an institutional work lens focus analysis. Findings At start a new engagement, offer pre-assurance flexible scopes, allowing them...

Purpose The purpose of this paper is to analyse the relationship between female representation on corporate boards and intellectual capital (IC) efficiency – while prior studies focus gender diversity firms’ financial performance. Design/methodology/approach Drawing data from top 500 UK listed firms for 2007–2016 (3,279 firm-years), study employs an adjusted-value-added coefficient as a measure IC efficiency. Further, two-step system-generalised method moments has been applied account...

Purpose This study aims to explore the role of corporate social responsibility (CSR) on likelihood financial distress for a sample 139 Pakistan Stock Exchange (PSX) listed firms throughout 2008–2019. Design/methodology/approach The dynamic generalized method moments (GMM) estimator is used examine impact CSR distress. investment in measured through multidimensional approach which comprises sum contribution made by company form charitable donation, employees’ welfare and research development,...

The determinants of financial distress cost: A case emerging marketAll authorsMuhammad Farooq, Ahmed Imran Hunjra , Saif Ullah & Mamdouh Abdulaziz Saleh Al-Faryan https://doi.org/10.1080/23322039.2023.2186038Published online:08 March 2023Display full sizeThis study analyses the cost non-financial firms listed on Pakistan stock exchange. Furthermore, it considers moderating role concentrated ownership in relationship between debt and expected costs. We used panel data 214 from 2010 to 2018...

Purpose Given growing concerns about water scarcity, this study aims to investigate the extent and quality of corporate management disclosures (hereafter disclosures) in countries jurisdictions facing extremely high water-stress levels. Contextual factors, at a macro/country, meso/stock exchange micro/company level, influencing disclosures, are examined. Design/methodology/approach The authors adopted an institutional perspective, integrating multi-level organizational fields, including...

Objective: To determine the frequency of perforated acute appendicitis in patients with and its association clinic demographic characteristics. Study design setting: This cross sectional study was conducted general surgery unit from 1st January 2022 to 31st December 2022. Methodology: 171 were included. Patients who provisionally diagnosed as included study. Sampling technique nonprobability consecutive sampling. Statistical analysis done through SPSS Version 23. Results: The patients, 58.5%...

Purpose This study aims to examine whether and how the presence of co-opted directors (directors appointed after incumbent CEO) influences corporate climate risk disclosure. Design/methodology/approach comprehensively analyses 2,975 firm-year observations US-listed companies, using ordinary least squares with industry year-fixed effects. To confirm reliability results, authors used several techniques, including propensity score matching, address potential issues functional form...

Purpose The purpose of this special issue (SI) lead paper is to examine the role digital technologies in sustainability accounting, reporting and assurance; review articles SI; identify future research directions. Design/methodology/approach This draws on academic literature explore assurance. Findings Digital can assist setting disclosure scope objectives (e-taxonomies); undertaking materiality assessments (digital communication, artificial intelligence big data analytics); collecting...

Purpose The purpose of this study is to examine the impact adopting artificial intelligence (AI) on quality corporate sustainability reporting. role committees, including specialist environmental, social and governance (ESG) in moderating dynamic also examined. Design/methodology/approach Regression analysis used analyze ESG/sustainability disclosures listed Chinese companies from 2015 2022. Robustness ensured through fixed effects analysis, while endogeneity concerns are addressed using...

Objective: To determine the frequency of perforated acute appendicitis in patients with and its association clinic demographic characteristics. Study design setting: This cross sectional study was conducted general surgery unit from 1st January 2022 to 31st December 2022. Methodology: 171 were included. Patients who provisionally diagnosed as included study. Sampling technique nonprobability consecutive sampling. Statistical analysis done through SPSS Version 23. Results: The patients, 58.5%...

Purpose This study aims to investigate the relationship between board gender diversity and choice of assurance procedures used in sustainability engagements. It also examines whether this is dependent on type assurer if it particularly strong reasonable compared limited The concept managerial capture guide analysis. Design/methodology/approach uses a sample Global Fortune 500 firms. Data related variables were manually collected from reports, while financial data obtained Refinitiv Eikon...

This study was designed to formulate and evaluate the anti-sebum secretion effects of a topical skin-care cream (w/o emulsion) sea buckthorn versus its vehicle (Base) as control.Concentrated (H.rhamnoides) fruit extract entrapped in inner aqueous phase w/o emulsion. Base containing no Formulation 1% concentrated H.rhamnoides formulated. Lemon oil incorporated odor. Both were stored at different storage conditions for period 4 weeks predict their stability. Different stability parameters...

Abstract As a result of increasing consumer awareness and stakeholder demands about environmental management, firms face stricter challenges surrounding the impact business operations on environment. In this regards, innovation is one important ways acting in harmony with Thus, purpose study to examine organisational capital measured as process product innovation. Using data from ASSET4 for US listed between 2002 2018, our empirical results reveal significant positive association both...

Purpose This study aims to evaluate corporate sustainability integration by evaluating practices against the principles of inclusivity, materiality, responsiveness and impact outlined in AccountAbility’s AA1000 Accountability Principles (AA1000AP) standard. Design/methodology/approach Data comprise 12 semi-structured interviews with senior managers listed New Zealand companies. Findings are evaluated impact, which based on a normative view stakeholder theory. In terms engagement is primarily...

This research paper investigates the firm-value effects of carbon management practices. Moreover, it also aims to respond recent calls, so as investigate firm value relevance The findings from this study contribute literature that is based on corporate responses climate change initiatives. Centered a sample S&P 500 firms, year 2011–2018 (1780 firm-year observations), finds practices (e.g. reduction targets, external assurance and communication) are positively associated with market equity,...