Abstract Responsible Artificial Intelligence (RAI) is a subset of the ethics associated with the
use of artificial intelligence, which will only increase with the recent advent of new regulatory …

Purpose This study aims to examine whether senior Enron executive emails celebrated, or
at least left a space for, corporate irresponsibility. Engaging with prior organizational …

Purpose The aim of this study is to critically examine the transparency and reporting practice
of Environmental, Social, and Governance (ESG) controversies within the pharmaceutical …

Despite the recognized advantages of sustainability disclosure and transparency in
reducing information asymmetries, the quality of sustainability reports often falls short …

Purpose This study aims to analyse the motivations and underlying assumptions of decision
makers driving the adoption of sustainability-oriented targets in executive compensation …

This paper acts as a counterweight to the recent swell of optimism among some accounting
scholars about how the performative potential of environmental accounting might be …

Global development has taken a new dimension with emphasis on addressing sustainable
development in conjunction with economic growth and development. The prime …

Constructing an institutional environment centered around information disclosure (ID) is the
direction of development for capital market reforms. This paper innovatively explores the …

This research explores the impact of innovations in managerial accounting on sustainable
cost management, focusing on the integration of green business practices. The objectives …

Sustainability disclosure is a key concern for the corporate sector in terms of safeguarding
nature and preserving long‐term trust. This research investigates the impact of 20 …