Green environmental management system and environmental performance: Results from PLS-SEM and fsQCA
Sustainable Futures,
Journal Year:
2024,
Volume and Issue:
8, P. 100276 - 100276
Published: Aug. 15, 2024
Language: Английский
The Impact of Audit Quality and Female Audit Committee Characteristics on Earnings Management: Evidence from the UK
Journal of risk and financial management,
Journal Year:
2025,
Volume and Issue:
18(3), P. 136 - 136
Published: March 5, 2025
This
study
explores
the
impact
of
audit
quality
and
proportion
women
on
an
committee
earnings
management.
Moreover,
we
examined
how
age
diversity
presence
non-foreign
committees
influence
Our
utilizes
data
from
165
UK-based
listed
companies
between
2011
2021.
A
combination
static
dynamic
analysis
was
used
to
empirically
reveal
our
results.
The
results
show
a
negative
significant
relationship
management,
as
per
Kothari
model.
female
does
not
affect
However,
when
control
for
demographic
variables
like
nationality,
found
that
members
reduced
while
among
had
no
effect.
Additional
using
Dechow
model
revealed
both
their
nationality
affected
findings
contribute
ongoing
discussions
corporate
governance
by
providing
evidence
management
in
UK-listed
companies.
is
one
few
examines
attributes
(e.g.,
or
age).
Language: Английский
Enhancing the internal auditors' effectiveness in jordanian companies: The impact of cloud-based accounting usage and the moderating role of digital proficiency
Computers in Human Behavior Reports,
Journal Year:
2024,
Volume and Issue:
15, P. 100442 - 100442
Published: June 20, 2024
The
main
aim
of
this
research
was
to
explore
how
the
digital
proficiency
internal
auditors
impact
relationship
between
adopting
cloud-based
accounting
and
efficiency
in
Jordanian-listed
industrial
firms.
98
questionnaires,
gathered
from
audit
managers
these
companies,
underwent
analysis
using
Statistical
Package
for
Social
Sciences
(SPSS)
descriptive-analytical
methods.
Results
indicated
that
significantly
influences
effectiveness
companies.
Moreover,
study
found
positively
affects
much
adoption
impacts
their
effectiveness.
These
findings
hold
importance
regulators
decision-makers,
offering
insights
shape
potential
new
regulations
aimed
at
enhancing
use
departments
within
Jordan's
sector.
This
could
ultimately
help
overseeing
public
funds.
Given
extensive
cloud
technology
on
modern
business,
it's
crucial
understand
innovations
can
improve
precision
benefits
functions.
Exploring
factors
drive
implementation
technologies
is
also
essential.
Notably,
represents
initial
attempt
examine
existing
role
concerning
Language: Английский
The governance of non-governmental organizations: Critical lens for laws and regulations
Journal of Open Innovation Technology Market and Complexity,
Journal Year:
2024,
Volume and Issue:
10(2), P. 100299 - 100299
Published: May 16, 2024
In
the
context
of
evolving
legal
frameworks,
this
research
investigates
changing
dynamics
Non-Governmental
Organizations
(NGO)-government
relationships
in
Jordan.
Employing
a
critical
methodology,
study
conducts
in-depth
interviews
with
NGO
board
members
to
gain
insights
into
these
intricate
interactions.
The
primary
findings
highlight
significant
demands
within
sector.
Firstly,
there
is
call
for
streamlined
process
registering
new
NGOs,
aimed
at
reducing
bureaucratic
obstacles
and
promoting
organizational
agility.
Secondly,
respondents
emphasize
need
curtail
government
intervention
domain,
advocating
more
autonomous
civil
society.
Concurrently,
push
expanding
operational
scope
freeing
them
from
unnecessary
constraints.
These
collectively
signify
transformation
typology
NGO-government
relationship,
moving
away
traditional
autonomy
competition
towards
paradigm
characterized
by
complementarity,
collaboration,
direct
engagement.
This
shift
has
notable
implications
governance,
impacting
communication
styles
facilitating
flow
foreign
funds.
essence,
offers
glimpse
relationship
its
potential
enhance
efficiency
resilience
NGOs
Jordan,
reflecting
broader
global
trends
governance
Language: Английский