Exploring the impact of digital knowledge, integration and performance on sustainable accounting, reporting and assurance

P De Silva, N Gunarathne, S Kumar - Meditari Accountancy Research, 2024 - emerald.com
Purpose The purpose of this study is to perform bibliometric analysis to systematically and
comprehensively examine the current landscape of digital knowledge, integration and …

Factors influencing the digitalization of sustainability accounting, reporting and disclosure: a systematic literature review

D Valentinetti, MA Rea - Meditari Accountancy Research, 2024 - emerald.com
Purpose This study is motivated by the rising regulatory demand for new digital solutions
enabling searchable and comparable sustainability corporate information. It aims at …

Information Technology Governance and Corporate Boards' Relationship with Companies' Performance and Earnings Management: A Longitudinal Approach

HP Singh, HN Alhulail - Sustainability, 2023 - mdpi.com
In accordance with the segregation of oversight from management decision making, the
board-level information technology governance is accountable for supervising managerial IT …

The relationship between Islamic corporate governance, human governance, usage of information technology and sustainability reporting: comparison of Shariah …

H Haron, IG So, A Gui, SA Sari… - … Journal of Business …, 2022 - publisher.unimas.my
This study aims to evaluate the relationship between Islamic corporate governance (ICG),
human governance (HG), and information technology (IT) usage on sustainability reporting …

Analysis of corporate governance and corporate sustainability performance in the Indonesian context

A Zarefar, A Zarefar - Business: Theory and Practice, 2023 - jau.vgtu.lt
This study aims to examine the effect of corporate governance on the Corporate
sustainability performance. The samples of this study consist of publicly-traded primary and …

Does digitalization affect shariah supervisory board efficiency? Evidence from Islamic banks

S Cherni, A Ben Amar - Journal of Islamic Accounting and Business …, 2024 - emerald.com
Purpose This study aims to examine how digitalization affects the work efficiency of the
Shariah Supervisory Board (SSB) in Islamic banks. Design/methodology/approach This …

Does stakeholder pressure determine sustainability reporting disclosure?: evidence from high-level governance companies

E Ruhiyat, DR Hakim, I Handy - Jurnal Reviu Akuntansi dan …, 2022 - ejournal.umm.ac.id
Penelitian ini menganalisis pengaruh stakeholder's pressure, good corporate governance
(GCG), dan struktur modal terhadap sustainability reporting disclosure (SRD). Penelitian ini …

[HTML][HTML] Determinants of Tax Avoidance Intentions in Tourism SMEs: The Mediating Role of Coercive Power, Digital Transformation, and the Moderating Effect of CSR

S Balaskas, T Nikolopoulos, M Koutroumani, M Rigou - Sustainability, 2024 - mdpi.com
Tax compliance and avoidance are critical issues for governments and businesses
worldwide, especially as businesses often use legal methods to minimize taxes, which can …

Determinants of Firm Value: A Study on Islamic Banking in Indonesia

M Ridwan, ES Alghifari, W Yadiati… - … International Journal Of …, 2023 - sijdeb.unsri.ac.id
This study attempts to measure the effect of Islamic corporate governance and Islamic social
responsibility on firm value and to analyse the moderation role of profitability. Data from 12 …

[PDF][PDF] Kinerja Keuangan Perusahaan Perbankan: Intellectual Capital, Sustainability Report, Dan Good Corporate Governance

C Laura, Y Fitri, NE Ariani - Jurnal Ilmiah Mahasiswa …, 2023 - pdfs.semanticscholar.org
This study aims to determine the effect of intellectual capital, sustainability reports, and good
corporate governance on financial performance (ROE) in banking companies listed on the …