Media coverage as a moderator in the nexus between audit quality and ESG performance: Evidence from China DOI Creative Commons

Chun Cai,

Saddam A. Hazaea, Maha Faisal Alsayegh

et al.

PLoS ONE, Journal Year: 2024, Volume and Issue: 19(10), P. e0312510 - e0312510

Published: Oct. 31, 2024

In response to growing pressure on companies manage and improve their reputation regarding environmental, social, governance (ESG) issues, the audit is regarded as a vital resource for ensuring ESG risk management, improving transparency, mitigating opportunistic constraints, guaranteeing accurate reporting. The objective of this paper was investigate role quality in performance, well examine media coverage represented by controversy score moderating these relationships. We analyzed 303 Chinese with 2,121 observations covering period from 2017 2023. results suggest that effects measured Big 4 fee performance are positive but not significant. On other hand, reveal serves positive, albeit non-significant, variable between while it has significant negative effect when evaluated based fees. indicate significantly linked auditors intensifying practices implementing work more stringently. More importantly, an important additional driver economic incentive encourages steer clear poor ESG-related practices.

Language: Английский

Sustainability reporting and greenwashing: a bibliometrics assessment in G7 and non-G7 nations DOI Creative Commons
Sheela Sundarasen, Beata Zyznarska-Dworczak, Sanjay Goel

et al.

Cogent Business & Management, Journal Year: 2024, Volume and Issue: 11(1)

Published: March 11, 2024

This study aims to provide a comprehensive overview of the scholarly work and discussion on greenwashing in sustainability reporting (GiSR) tease out dominant themes that emerge from literature, different emphasis research between G7 non-G7 nations. Based total 87 articles Web Science (WoS) database, this adopts bibliometrics content analysis approach, which uses both numerical visualization techniques examine extant literature 2003 – 2022. The outcomes scientific bibliographic coupling identified three themes: (i) Greenwashing (exaggeration green effort); (ii) ESG disclosures performance gap (iii); Communicative legitimation strategies negative aspects. Results highlighted overlaps differences countries, need for further countries institutional, cultural, socioeconomic variances greenwashing, firm-level variations behavior, leadership strategy use technology detecting as well role regulatory governance corporate mitigate greenwashing. hopes attract attention researchers, policymakers, businesses counteract by recognizing its determinants contribute quality credibility reporting.

Language: Английский

Citations

9
Business Strategy and Auditor Report Lag: Do Board Characteristics Matter? Evidence from an Emerging Market DOI Open Access
Aref M. Eissa, Ahmed Diab,

Arafat Hamdy

et al.

Journal of risk and financial management, Journal Year: 2025, Volume and Issue: 18(2), P. 47 - 47

Published: Jan. 22, 2025

This study investigates the association between business strategy and audit report lag (ARL). In addition, it reveals moderating influence of board characteristics on this relationship. We used data collected from Egyptian firms listed EGX100 during period 2014 to 2019, which were analyzed using ordinary least squares binary logistic regression models. Our revealed a decrease in ARL for adopting cost leadership or differentiation strategies. we found that decreased with higher percentage non-executive director meetings. Moreover, directors. contributes literature potential factors affecting link quality financial reporting by focusing ARL, is rarely examined literature, especially emerging markets such as Egypt. The findings are valuable investors, auditors, corporate management, other stakeholders, who should consider particular attributes better predict ensure effective adoption implementation

Language: Английский

Citations

0
Educational Background of Board Secretaries and Corporate Environmental, Social, and Governance Performance: Evidence From China DOI
Wanyi Chen, Xiaoming Li, Lanfang Wang

et al.

Journal of International Financial Management and Accounting, Journal Year: 2025, Volume and Issue: unknown

Published: April 7, 2025

ABSTRACT Environmental, social, and governance (ESG) have gradually become important indicators for investors to evaluate enterprises. Researchers begun pay attention the role of board secretaries in enterprise development. This study uses data from A‐share listed companies Shanghai Shenzhen 2013 2022 examine relationship between secretaries' educational background corporate ESG performance. The results show that highly educated play a significant promoting performance by improving green innovation cooperation, reputation, information disclosure. In addition, academic enhances their capacity interpret communicate effectively, while holding additional positions enables them access greater exert broader influence. These factors—academic experience or supplementary roles—further reinforce positive association qualifications expands research on economic consequences characteristics, which further enriches application upper echelons theory literature factors influencing provides practical implications selection enterprises' can inform policies related improve

Language: Английский

Citations

0
The Impact of CEO and Firm Attributes on ESG Performance: Evidence from an Emerging Market DOI Open Access
Fahad Alrobai, Maged M. Albaz

Journal of risk and financial management, Journal Year: 2025, Volume and Issue: 18(5), P. 268 - 268

Published: May 15, 2025

The research aims to unveil the impact of CEO traits and firm attributes on corporate environmental, social, governance (ESG) performance within Egyptian context as an emerging market. Using quantitative approach, we analyzed a panel data from 43 listed firms in S&P/EGX ESG index 2014 2022 through three statistical models examine how power, confidence, tenure influence sustainability practices. Our findings reveal that power confidence shape firm’s strategy. However, there is no significant related tenure. Moreover, found mixed evidence regarding financial attributes, such positive size operating cash flow negative listing contribute literature by adding new empirical this arguable area market provide insights into first man (CEO) shaping its practices, especially ESG. In addition, it gives professional authorities policymakers nexus between strategies, disclosure, performance. can motivate future re-examine role other countries create comprehensive understanding knowledge field.

Language: Английский

Citations

0
Media coverage as a moderator in the nexus between audit quality and ESG performance: Evidence from China DOI Creative Commons

Chun Cai,

Saddam A. Hazaea, Maha Faisal Alsayegh

et al.

PLoS ONE, Journal Year: 2024, Volume and Issue: 19(10), P. e0312510 - e0312510

Published: Oct. 31, 2024

In response to growing pressure on companies manage and improve their reputation regarding environmental, social, governance (ESG) issues, the audit is regarded as a vital resource for ensuring ESG risk management, improving transparency, mitigating opportunistic constraints, guaranteeing accurate reporting. The objective of this paper was investigate role quality in performance, well examine media coverage represented by controversy score moderating these relationships. We analyzed 303 Chinese with 2,121 observations covering period from 2017 2023. results suggest that effects measured Big 4 fee performance are positive but not significant. On other hand, reveal serves positive, albeit non-significant, variable between while it has significant negative effect when evaluated based fees. indicate significantly linked auditors intensifying practices implementing work more stringently. More importantly, an important additional driver economic incentive encourages steer clear poor ESG-related practices.

Language: Английский

Citations

2