The effect of the board on corporate social responsibility: bibliometric and social network analysis

Dwekat, Aladdin; Seguí‐Mas, Elies; Tormo‐Carbó, Guillermina

doi:10.1080/1331677x.2020.1776139

Cited by 52 publications

(47 citation statements)

References 80 publications

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“…We conduct a systematic review of accounting ethics education literature by searching for the Scopus following many previous bibliometric studies (i.e., Alshater et al, 2021;Ferramosca & Verona, 2020;Hallinger & Wang, 2020); we depend on Scopus as the document repository due to its comprehensive coverage of peer-reviewed research documents in accounting, education and management (Hallinger & Wang, 2020). Furthermore, it is considered one of the world's foremost scientific citation search and systematic knowledge databases used in numerous academic articles throughout the previous eras (Dwekat et al, 2020). It also provides users with advanced search capabilities and an easy way to clean and export all the related data to conduct a bibliometric and SLR analysis (Alshater et al, 2021).…”

Section: Methods Sources and Datamentioning

confidence: 99%

Rethinking the accounting ethics education research in the post- COVID-19 context

Mardawi

Seguí‐Mas

Tormo‐Carbó

2021

Cogent Business & Management

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Now more than ever before, studies of accounting ethics should be at the front of every research that is commenced throughout and following COVID-19 to protect students, academics, professionals, and broader communities. Accounting Ethics Education Research is traditionally linked to the global crisis. Therefore, the purpose of this study is to map the knowledge of accounting ethics education literature and to pay closer inception in facing the waves of destressing and the repeated financial scandals in the Covid-19 context. A systematic literature review was performed on 31 empirical research published on the Scopus database for 1993 to 2020. This study also suggests new avenues and insights for future research by analysing the articles into three primary levels according to the scope (environmental, university, and individual), which would help to find the main focus of researchers and draw a clear picture of literature gap. Moreover, this study is the first by far to provide and discuss the key variables (gender, age, accounting ethics course) used by previous studies. The study findings help provide an overarching picture of the accounting ethics education patterns and trends to avoid falling into

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Section: Methods Sources and Datamentioning

confidence: 99%

Rethinking the accounting ethics education research in the post- COVID-19 context

Mardawi

Seguí‐Mas

Tormo‐Carbó

2021

Cogent Business & Management

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“…In the last decades, CSR has become of interest to different parties such as academics, investors, standard setters and consumers. Stakeholders also realise its importance in maintaining an appropriate balance between companies' longstanding feasibility and commitment to society (Dwekat, Seguí‐Mas, & Tormo‐Carbó, 2020). Several articles indicate that CSR activities positively impact financial performance in several ways, including sales, operating efficacy, financing and litigation risk (Galant & Cadez, 2017; McWilliams & Siegel, 2000).…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

The role of the audit committee in enhancing the credibility of CSR disclosure: Evidence from STOXX Europe 600 members

Dwekat

Meqbel

Seguí‐Mas

et al. 2022

Business Ethics Env & Resp

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This study examines the influence of audit committee attributes, namely financial expertise, independence, meeting frequency and size, on the adoption of CSR assurance. The study also offers insight into the effect of audit committee attributes on the scope and level of CSR assurance and the selection of CSR assurance providers. Contextually, this is achieved using a sample of European companies listed on the STOXX 600 index over the period 2012–2018. The findings show that attributes related to audit committee financial expertise, audit committee independence and audit committee meeting frequency and the existence of a CSR committee, are positively linked with the adoption of CSR assurance. Moreover, our empirical analysis further highlights the critical role of audit committee financial expert members in enhancing the scope and level of CSR assurance. Furthermore, audit committee with more frequent meetings lead to higher assurance scopes. Our findings offer significant and multidimensional insights for regulators, policymakers and professionals, regarding the revision and establishment of regulations concerning the audit committee structure.

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“…These control variables help in avoiding model misspecification and capture other factors that may have an influence on the extent of CSR disclosure. Based on a profound review of prior literature (Zaid et al, 2020a;Zaid et al, 2020b;Zaid et al, 2019;Issa and Zaid, 2021;Dwekat et al, 2020;Omran et al, 2021;Adel et al, 2019;Ullah et al, 2019;Al Farooque and Ahulu, 2017). the extent of CSR reporting can be influenced by a variety of firm-specific determinants, such as firm size (SIZE), profitability (return on equity [ROE]), leverage (LEV), deposit to assets ratio (DTA) and loans to assets ratio (LTA).…”

Section: Csrjmentioning

confidence: 99%

An examination of board diversity and corporate social responsibility disclosure: evidence from banking sector in the Arabian Gulf countries

Issa

Zaid

Hanaysha

et al. 2021

IJAIM

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Purpose The purpose of this study is to examine the impact of board diversity (e.g. education, gender, nationality and royal family members) on voluntary corporate social responsibility (CSR) disclosure for a sample of banks listed in the Arabian Gulf Council countries. Design/methodology/approach The authors use the Global Reporting Initiative guidelines to construct the CSR disclosure index. The empirical analysis is based on the data of banks listed in the Gulf Cooperation Council countries over the period 2011–2019. To tackle the potential issue of endogeneity, the authors apply the system generalized method of moments (GMM) estimation approach to investigate the relationship between board diversity and CSR disclosure index. Findings The findings of the analysis show that there is a significant relationship between board diversity and the level of voluntary CSR disclosure. Specifically, the authors find that diversity captured by the education level, nationality and the presence of royal family members on board is positively associated with the level of voluntary CSR disclosure while diversity captured by the gender of board members is negatively associated with the level of voluntary CSR disclosure. Practical implications The regulators, policymakers, stakeholders and the board of directors become aware of the diversity mechanisms that must be used to promote CSR practices in the banking sector of Arabian Gulf countries. Originality/value The authors extend the existing literature by providing empirical evidence on the association between board diversity and voluntary CSR disclosure practices of banks operating in the Arabian Gulf countries. This study also highlights that board gender diversity may have a different impact on voluntary CSR disclosure between developed countries and developing countries. This paper also provides preliminary evidence on the importance of education level, the presence of foreign and royal directors on board to influence CSR practices of banks operating in the Arabian Gulf countries.

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The effect of the board on corporate social responsibility: bibliometric and social network analysis

Cited by 52 publications

References 80 publications

Rethinking the accounting ethics education research in the post- COVID-19 context

Rethinking the accounting ethics education research in the post- COVID-19 context

The role of the audit committee in enhancing the credibility of CSR disclosure: Evidence from STOXX Europe 600 members

An examination of board diversity and corporate social responsibility disclosure: evidence from banking sector in the Arabian Gulf countries

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