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  • 1.
    Alsayegh, Maha Faisal
    et al.
    Faculty of Economics and Administration, King Abdulaziz University, Jeddah 21589, Saudi Arabia.
    Abdul Rahman, Rashidah
    Faculty of Economics and Administration, King Abdulaziz University, Jeddah 21589, Saudi Arabia.
    Homayoun, Saeid
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Corporate Sustainability Performance and Firm Value through Investment Efficiency2023In: Sustainability, E-ISSN 2071-1050, Corporate Sustainability Performance and Firm Value through Investment Efficiency, Vol. 15, no 1, article id 305Article in journal (Refereed)
    Abstract [en]

    This study investigates the influence of corporate sustainability performance (CSP) on firm value through investment efficiency. By applying a panel regression analysis using a large sample of 26,838 firm-year observations that represent 9218 Asian listed companies over the period of 2012–2019, we illustrate that high corporate sustainability performance (CSP) increases investment efficiency. This result coincides with both stakeholder theory and information asymmetry theory where economic, environmental, social, and governance involvements play a fundamental role in improving firm value. Our results further show that the social dimension significantly improves investment decisions, unlike dimensions associated with environment and governance, which show no significant effect on investment efficiency. These insights about the impact of CSP on investment decisions will be useful to stakeholders, decision-makers, policymakers, as well as academics to improve their awareness of the importance of corporate sustainability practices. Particularly, the positive relationship between the social dimension of CSP and investment efficiency should motivate managers to improve their corporate social responsibility policy formation and implementation, and the management of investment portfolios in enhancing firm value.

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  • 2.
    Alsayegh, Maha Faisal
    et al.
    King Abdulaziz University, Jeddah, Saudi Arabia.
    Rahman, Rashidah Abdul
    King Abdulaziz University, Jeddah, Saudi Arabia.
    Homayoun, Saeid
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Corporate economic, environmental, and social sustainability performance transformation through ESG disclosure2020In: Sustainability, E-ISSN 2071-1050, Vol. 12, no 9, article id 3910Article in journal (Refereed)
    Abstract [en]

    Within the environmental, social, and governance (ESG) disclosure-corporate sustainability performance (economic, environmental and social; EES) framework, our empirical analysis examined the impact of ESG information disclosure on EES sustainability performance among Asian firms from 2005 to 2017. The positive ESG disclosure-EES sustainability performance relationship found in this study provides evidence that disclosing the implementation of environment and social strategies within an effective system of corporate governance in the organization strengthens corporate sustainability performance. The results also show that environmental performance and social performance are significantly positively related to economic sustainable performance, indicating that the corporation's economic value and creating value for society are interdependent. In line with the stakeholder theory and the shared value theory, ESG information disclosure to all stakeholders is an important factor in creating a competitive advantage for enhancing corporate sustainability performance.

  • 3. Bagherian Kasgari, Abbas
    et al.
    Mousavi, Hamed
    Homayoun, Saeid
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Extensible Visual Business Intelligence for Analyzing XBRL Big Data on Blockchain2020In: Eurofiling Online Conferences 2020 TECTONIC SHIFT: HOW DATA TECHNOLOGIES TRANSFORM FINANCIAL SECTOR’S REGULATION AND SUPERVISION / [ed] Maria Mora,, Liasion officer: Ignacio Boixo, Eurofiling Foundation, 2020Conference paper (Refereed)
    Abstract [en]

    The state-of-the-art patented EVBI (Extensible Visual Business Intelligence) provides a new visual programming language for modeling Business Intelligence applications over all databases at the intra- and inter-organizational levels. This paper describes the EVBI (Extensible Visual Business Intelligence) based on a case study research method in for illustrating how the solution aid for analyzing XBRL big data securely on Blockchain. The EVBI makes it easy for senior executives to design and develop supervisory reports using an extensible visual modeler desktop, without help of technical staff such as programmers. The results would be easy to use, as well. A one-click reporting component can be served to non- technical users, which at the organizational level, senior executives of the country can access all supervised entities and organizations, even without interacting with supervised entities, at any time. Ability to model processes and processing algorithms as visual multilayer models, enable the implementation of SQL Procedures visually and without the need for technical staff, which in addition to the ability to store knowledge, the ability to develop knowledgeable teams stored in models is realized by the state-of-the-art idea. The output can be displayed in any environment, including, but not limited to web pc/smartphone applications.

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  • 4.
    Darush, Yazdanfar
    et al.
    Department of Business, Economics and Law, Centre for Research on Economic Relations, Mid Sweden University, Östersund, Sweden.
    Öhman, Peter
    Department of Business, Economics and Law, Centre for Research on Economic Relations, Mid Sweden University, Östersund, Sweden.
    Homayoun, Saeid
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Financial crisis and SME capital structure: Swedish empirical evidence2019In: Journal of economic studies, ISSN 0144-3585, E-ISSN 1758-7387, Vol. 46, no 4, p. 925-941Article in journal (Refereed)
    Abstract [en]

    Purpose: The purpose of this paper is to empirically examine capital structure determinants of small- and medium-sized enterprises (SMEs) during and after the global financial crisis.

    Design/methodology/approach: Statistical methods, including ordinary least squares and the generalised method of moments, were used to analyse a sample of over 40,800 Swedish SMEs operating in four industries during the 2008–2015 period.

    Findings: The results indicate that the independent variables – i.e. financial crisis, profitability, size, tangibility and industry affiliation – to various degrees explain changes in short-term debt (STD) and long-term debt (LTD) ratios. In particular, the empirical findings indicate that the sampled SMEs tended to rely more on STD and LTD during (2008–2009) than after (2010–2015) the financial crisis.

    Research limitations/implications: Due to data availability, the current study is limited to a sample of Swedish SMEs in four industries covering eight years. Further research could examine the generalisability of these findings by investigating other firms operating in other industries and other countries.

    Originality/value: This study is one of few examining determinants of short- and long-term SME debt during and after the global financial crisis, using data from a large-scale cross-sectional database.

  • 5.
    Hartwig, Fredrik
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration. Dalarna University.
    Homayoun, Saeid
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Accounting for sustainability indicators: A systemised model2017In: A good life for all: Essays on sustainability celebrating 60 years of making life better / [ed] Fagerström, Arne och Cunningham, Gary M., Mjölby: Atremi AB , 2017, 1, p. 163-187Chapter in book (Other academic)
    Abstract [en]

    Sustainability accounting focuses on providing information about sustainability-related risks and opportunities. Systematic sustainability accounting allows consistency and comparability of sustainability indicators over time and among companies. This chapter develops a standardised three-dimensional sustainability accounting model that considers risk levels, opportunity levels, materiality levels and total threat levels. Moreover, a categorisation of potential sustainability indicators is presented. An extended and concrete model to lead sustainability accounting to the next level is outlined, but further work is needed. Whether internal and external stakeholders consider the information generated by the model as relevant and reliable, for example, is an empirical question and needs further investigation. This chapter provides the impetus and a framework for such further research.

  • 6.
    Homayoun, Saeid
    Luleå tekniska universitet.
    Internet corporate reporting disclosure and transparency2012Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    The recent wave of well-publicized global corporate accounting scandals has highlighted the importance of the enhanced adoption of Internet technology and hence the increased transparency resulting from the enhanced disclosure of firm information. The objective of this study is to explore and identify Internet corporate reporting (ICR) disclosure in a context of publically listed firms. On a descriptive level, this thesis show that a considerable portion of publically listed firms have relativity high quality in their ICR disclosure, which is indicated by results showing that publically listed firms publish reasonably well-developed Internet-based reporting. In line with the Financial Accounting Standards Board, this thesis depicts characteristics of ICR disclosure practice by outlining the extent of content and presentation. As an indication of the quality of ICR, on average, the frequency of the identified items disclosed by the firms for the content of their websites was higher than for the presentation ofinformation. One of the characteristics of presentation format is extensible business reporting language (XBRL). Consequently, the thesis also seeks to identify the important factors that drive publically listed firms to adopt of XBRL by conducting open-ended interviews. At the explanatory level, the results in this thesis indicate that among firm characteristics and the variables identified as important determinants for the disclosure of firm information in general, only profitability (proxy by return of equity) shows significant association with the extent of ICR disclosure. In addition, the thesis results show that among corporate governance mechanisms, only board size influences the ICR disclosure of firms. The thesis offers an integrated model for ICR disclosure and transparency anchored in multiple theoretical lenses and contributes to the field of corporate Internet reporting. The integrated model is based on four complementary theories: agency theory, stakeholder theory, signaling theory and legitimacy theory. Accordingly, the framework offers the potential for a rich understanding of the phenomena of internet corporate reporting disclosure practice and determinants.

  • 7.
    Homayoun, Saeid
    Luleå Tekniska Universitet.
    The extent and determinates of internet corporate reporting by Malaysian listed companies2011Licentiate thesis, comprehensive summary (Other academic)
    Abstract [en]

    In response to the wave of well-publicized corporate scandals, firms in the US, New Zealand, Singapore and other countries have enhanced its transparency via adoption of Internet technology that provides a new way for firm to make continuous disclosure of corporate information. This is an important and emerging financial reporting issue worldwide as more public listed firms now executive their transaction and events online and prepared online and real-time financial reports. The thesis use online research and content analysis of Internet Corporate Reporting (ICR) for a sample of 100 large public listed firms in Malaysia. Results suggest that the slight majority (59 percent) of these firms have developed and implemented a high-quality ICR whereas highest disclosures and scores for ICR are achieved for accounting and financial attributes and lowest for technology related attributes. The increasing use of ICR creates new challenges to management, regulators, and investors as there is no evidence guidance on thissubject. The finding may also propose that new regulatory guidance in corporate governance lead to improved disclosure via ICR. The thesis also find that no firms use the eXtensible Business Reporting Language (XBRL) platform, thus Malaysian public listed firms should start using the XBRL for their counterparts in the United States will be required to adopt for their financial reporting by 2014. This thesis includes the five papers. In the first paper, agency and signaling theories were used to generate hypotheses regarding the determinants of Internet corporate reporting (ICR). The results of univariate analysis and multiple regressions indicated that among firm characteristics variables only profitability (proxy by return of equity), and among corporate governance mechanisms variables only board size (proxy by number of directors) are significantly associated with the extent of Internet corporate reporting. In the second paper, the result indicates that more than 59 percent of Malaysian public listed firms published reasonably well-developed Internet-based reporting and achieved a quality score for ICR. On average, the frequency of the identified items disclosed by the firms for the content of the Web site was higher than for the presentation of information. In the third paper, examine the level of corporate governance disclosure using the internet as a communication tool in improving Corporate Governance. The results show that the maximum raw score for corporate governance obtained by the firms amounted to 17 (71 percent) of the total possible 24 points. The minimum raw score obtained by the firms is 10 (42 percent). The mean score for the 24 items representing corporate governance disclosure is 13.68 (58 percent). The results indicate that most Malaysian firms recognise the importance of practicing good corporate governance and they fully support the initiatives taken by the regulators to promote good corporate governance in Malaysia. In the fourth paper, examine the level of Corporate Social Responsibility disclosure. The maximum raw score for corporate social responsibility obtained by the firms was 7 (or 88% of the total possible 8 points). The minimum score was 0. The average, corporate social responsibility raw score was 4.79 (or 63%). The finding may also propose that new regulatory guidance in Corporate Social Responsibility lead to improved disclosure via Internet Corporate Reporting. In the fifth paper, the study seeks to determine the important factors that drive Malaysian public listed firms to adopt XBRL by conducting open-ended interviews. The result of this study indicates that the most influential factor is the peer adoption of XBRL imposed by the government and its regulators. At the same time, trading partners too pose as an important factor in the adoption of the XBRL reporting format. This study therefore has implications on the policy-makers, regulators, audit firms, and investors encouraging the adoption of XBRL in Malaysian public listed firms.

  • 8.
    Homayoun, Saeid
    et al.
    Universiti Teknologi MARA, Malaysia.
    Abdul Rahman, Rashidah
    Corporate governance, firm characteristics and web-based corporate reporting: Evidence in Malaysia2010Conference paper (Refereed)
  • 9.
    Homayoun, Saeid
    et al.
    Universiti Teknologi MARA.
    Abdul Rahman, Rashidah
    Universiti Teknologi MARA.
    Determinants of web-based corporate reporting among top public listed companies in Malaysia2010In: International Journal of Arts and Sciences, ISSN 1557-718X, E-ISSN 1944-6934, Vol. 3, no 13, p. 187-212Article in journal (Refereed)
    Abstract [en]

    The main objective of this paper is to examine the extent of Internet corporate disclosure among a sample of 100 top companies listed on Bursa Malaysia (based on market capitalization) for the year 2009. Using a disclosure score checklist, the result shows the average raw score for all companies is 49.04 (or 56%) of the total possible 87 points, and 70% of the firms obtain a score ranging from 50-70% of the total score. The result indicates that there is still room for Malaysian companies to improve their Internet corporate reporting (ICR). Further, the result indicates that among firm characteristics variables only profitability (proxy by return of equity) is significantly associated with the extent of Internet corporate reporting. The result supports the signaling theory that argues profitable companies have strong incentives to disclose information in order to stand out from their competitors and avoid an incorrect assessment of their performance. In addition, the study also finds that among corporate governance mechanisms only board size influence a firm’s internet disclosure behavior, presumably in response to the information asymmetry between management and investors and that a larger board is more likely to be vigilant for agency problems simply because a greater number of people will be reviewing management actions to disclose more information via the Internet.

  • 10.
    Homayoun, Saeid
    et al.
    Universiti Teknologi MARA, Shah Alam, Malaysia.
    Abdul Rahman, Rashidah
    Ghani, Erlane K.
    Internet corporate governance disclosure among Malaysian listed companies2012In: International Journal of Management and Administrative Sciences (IJMAS), ISSN 2225-7225, Vol. 1, no 5, p. 1-19Article in journal (Refereed)
    Abstract [en]

    This study examines the relevance of internet in improving corporate governance practices among listed companies in Malaysia. Using 100 companies listed on the Bursa Malaysia, the results of this study indicate that there is an acceptable level of reporting for internet corporate governance. Such results indicate that more than half Malaysian companies recognise the importance of practicing good corporate governance and fully supported the recommendations of Malaysia Code of Corporate Governance (MCCG). Such results suggest that there is an acceptable level of corporate governance via the internet in Malaysia. This study suggests that an important reformation is taking place in corporate reporting disclosure via the internet. This step is inherently important to ensure that Malaysian public listed companies could compete globally in the near future. The findings in this study could promote Malaysian regulators to specify the means by which Malaysian listed companies are to disclose transparent and credible information.

  • 11.
    Homayoun, Saeid
    et al.
    Luleå tekniska universitet.
    Abdul Rahman, Rashidah
    University Teknologi MARA, Malaysia.
    Johansson, Jeaneth
    Luleå tekniska universitet.
    Malmström, Malin
    Luleå tekniska universitet.
    Internet corporate social responsibility disclosure among Malaysian listed companies2012In: BIOINFO Financial Management, ISSN 2250-091X, E-ISSN 2250-0928, Vol. 2, no 1, p. 42-50Article in journal (Refereed)
    Abstract [en]

    The aim of the study is to examine the type and quantity of Corporate Social Responsibility disclosure practices among a sample of 100 top companies listed on the Bursa Malaysia by Market capitalization for the financial year ended 2007. This research made use of online search for the website survey and content analysis by physical observation of the websites. The maximum raw score for corporate social responsibility obtained by the companies was 7 (or 88% of the total possible 8 points). The minimum score was 0. The average, corporate social responsibility raw score was 4.79 (or 63%), indicating an acceptable level of reporting for CSR. Therefore the findings in this study may promote Malaysian regulators to specify the means by which Malaysian listed companies are to disclose transparent, credible information. The finding may also propose that new regulatory guidance in Corporate Social Responsibility lead to improved disclosure via Internet Corporate Reporting.

  • 12.
    Homayoun, Saeid
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Al-Thani, F. F. J.
    Maersk Oil, Qatar .
    Homayoun, Sakine
    Arian Hesab Audit Firm, Iran .
    A sustainability accounting: Case study on exploration, production and midstream activities at Maersk Oil2016In: International Journal of Energy Economics and Policy, ISSN 2146-4553, Vol. 6, no 1, p. 20-27Article in journal (Refereed)
    Abstract [en]

    This paper gives a short introduction to sustainable accounting and its essential measurement problems. The greatest challenge seems to be how companies should create sustainability reports that achieve the demands for transparency and accuracy. Because the current frameworks vary considerably, the development of standards and guidance to report sustainability will most likely continue to evolve. This study proposes a model to Maersk Company allowing them to use a sustainability accounting framework as guidance for disclosure of material sustainability and accounting metrics to determine sustainability-related risks and opportunities it faces using the sustainability accounting standard for the oil and gas industries, particular to exploration, production and midstream activities.

  • 13.
    Homayoun, Saeid
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration. Luleå Tekniska Universitet.
    Homayoun, Sakine
    Islamic Azad University, Marvdasht, Iran.
    Internet-Based Compulsory Information Disclosure by Listed Companies in Tehran Stock Exchange2015In: International Business Management, ISSN 1993-5250, Vol. 9, no 5, p. 791-797Article in journal (Refereed)
    Abstract [en]

    This study is aimed at investigating the effect of the industry concentration on the internet-based compulsory information disclosure with respect to the control variables of the firm size, industry, profitability and leverage and independent or non-executive independent board. Statistical population of the study is the firms accepted in Tehran Stock Market, 230 firms were selected omission during 2010-2011period as the statistical sample and their information was investigated. In this study, the data required to test research hypotheses were collected by a field method through financial statements and notes associated with stock firms and accepted firms web site, then they were created and processed in the form of databases in excel and finally the data and research variables were analyzed using EVIEWS Software. In this study, the researcher analyzed the effect of industry concentration on the information compulsory index. The results show that the industry concentration, the firm size, profitability, leverage and the other industries except the energy and service sector have a significant effect on the compulsory information index but there is no effect for the independent or non-executive independent board.

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    Homayoun, S
  • 14.
    Homayoun, Saeid
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Homayoun, Sakine
    Johansson, Jeaneth
    Luleå Tekniska Universitet.
    Malmström, Malin
    Luleå Tekniska Universitet.
    The role of accounting accruals’ for information content of earning and cash flows for Malaysia Public Listed companies2013In: International Conference on Economics and Finance Management, 2013, p. 69-74Conference paper (Other academic)
  • 15.
    Homayoun, Saeid
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Imeny, Vahid Molla
    Ferdowsi University of Mashhad, Mashhad, Iran.
    Salehi, Mahdi
    Ferdowsi University of Mashhad, Mashhad, Iran.
    Moradi, Mahdi
    Ferdowsi University of Mashhad, Mashhad, Iran.
    Norton, Simon
    University of Cardiff, Cardiff, UK.
    Which is more concerning for accounting professionals - personal risk or professional risk?2022In: Sustainability, E-ISSN 2071-1050, Vol. 14, no 22, article id 15452Article in journal (Refereed)
    Abstract [en]

    Personal and professional risks have been considered separately in research. However, these two concepts have not so far been investigated in research together. In this study, we first tested the importance of these two risks for Iranian accounting professionals through trade-off scenarios. The analysis of data gathered from an online survey of 487 Iranian accounting professionals shows that accounting professionals in Iran prefer to avoid personal risk rather than professional risk when facing a choice between personal and professional risk. Iranian accountants and auditors are personal risk averters and professional risk lovers, even though they think they are not risk-averse in their personal lives and not risk takers in their professional lives. Therefore, there is a gap between Iranian accounting professionals’ thoughts about their personal and professional risk aversion and their personal and professional risk aversion in practice. Furthermore, we found significant relationships between accounting professionals’ gender, religiosity, welfare, and personal risk aversion. In addition, there are significant relationships between accounting professionals’ gender and personal and professional risk aversion. 

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  • 16.
    Homayoun, Saeid
    et al.
    Luleå tekniska universitet.
    Johansson, Jeaneth
    Luleå tekniska universitet.
    Malmström, Malin
    Luleå tekniska universitet.
    Rezaee, Zabihollah
    Luleå tekniska universitet.
    Internet corporate social responsibility disclosures and its determinants: evidence from Malaysian listed companies2012In: Asian Journal of Research in Business Economics and Management, ISSN 2250-1673, E-ISSN 2249-7307, Vol. 2, no 9, p. 1-22Article in journal (Refereed)
    Abstract [en]

    The increase for Internet corporate social responsibility (ICSR) creates new challenges to investors, management, and regulators as there is no guidance. Prior studies have found significant relationship between firm characteristics and corporate governance mechanisms and papers based for corporate social responsibly disclosure. Additionally prior studies have also found there is not significant relationship between firm characteristics and corporate governance mechanisms and Internet reporting. There is gap between these studies. The study use online research and content analysis of Internet corporate social responsibility disclosure for a sample of 100 large public listed companies in Malaysia. Agency and signalling theories as well as disclosure literature were used to generate hypotheses regarding the determinants of ICSR disclosure. However, the result of the current study can’t find that firm characteristics and corporate governance mechanisms are related to ICSR. We propose legitimacy theory (environmental pressures including political, social and economic) as a potential alternative explanation for ICSR disclosure.

  • 17.
    Homayoun, Saeid
    et al.
    Luleå tekniska universitet.
    Johansson, Jeaneth
    Malmström, Malin
    Rezaee, Zabihollah
    Research opportunities for Internet corporate social responsibility disclosure2013In: Asian Journal of Research in Business Economics and Management, ISSN 2250-1673, E-ISSN 2249-7307, Vol. 3, no 1, p. 1-20Article in journal (Refereed)
    Abstract [en]

    The voluntary use of Internet in corporate social responsibility (CSR) disclosure is an important step in applying Internet for corporate social responsibility disclosure. The challenging issues revolve both providers of Internet corporate social responsibility as well as users of the CSR report via Internet. Prior research has not been able to find relationships between firm characteristics and corporate governance mechanisms and use of Internet in corporate social responsibility disclosure. This study propose legitimacy theory as a potential alternative theory for explaining Internet corporate social responsibility (ICSR) disclosure. Furthermore, the study propose the stakeholder attributes on legitimacy and power may influence the CSR disclosure via Internet.

  • 18.
    Homayoun, Saeid
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Mashayekhi, Bita
    Department of Accounting and Auditing, Faculty of Management, University of Tehran, Tehran 1411713114, Iran.
    Jahangard, Amin
    Department of Accounting and Auditing, Faculty of Management, University of Tehran, Tehran 1411713114, Iran.
    Samavat, Milad
    Department of Accounting and Auditing, Faculty of Management, University of Tehran, Tehran 1411713114, Iran.
    Rezaee, Zabihollah
    Crews School of Accountancy, Fogelman College of Business and Economics, University of Memphis, Memphis, TN 38152, USA.
    The Controversial Link between CSR and Financial Performance: The Mediating Role of Green Innovation2023In: Sustainability, E-ISSN 2071-1050, Vol. 15, no 13, article id 10650Article in journal (Refereed)
    Abstract [en]

    The contentious relationship between corporate social responsibility (CSR) and corporate financial performance (CFP) has been extensively and yet inconclusively debated in the sustainability literature. We further investigate the link between CSR and CFP by examining the mediating role of green innovation performance (GIP). We perform pooled ordinary least squares (OLS) analysis on a panel data of UK firms from 2006 to 2017 provided by the ASSET4 database. We find that CSR is positively and significantly associated with CFP and that GIP plays a significant and positive mediating role in this relationship. Our findings contribute to the extant sustainability literature by using a comprehensive measure of CFP and addressing the mediating effects of GIP on the link between CSR and CFP. The results provide policy, practice, and research implications as investors demand more robust CSR information, regulators establish environmental and climate change rules, and companies focus on the efficiency and effectiveness of their green innovation practices and performance.

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  • 19.
    Homayoun, Saeid
    et al.
    Universiti Teknologi MARA, Shah Alam, Malaysia.
    Rahman, Rashidah Abdul
    Universiti Teknologi MARA, Shah Alam, Malaysia.
    Bashiri, Neda
    Yerevan State University, Armenia.
    Internet corporate reporting among public listed companies in Malaysia: An exploratory study2011In: African Journal of Business Management, ISSN 1993-8233, E-ISSN 1993-8233, Vol. 5, no 30, p. 11863-11873Article in journal (Refereed)
    Abstract [en]

    This study examines the utilisation of the Internet for disseminating corporate information among 100 top companies listed on Bursa Malaysia in the year 2007. These companies were chosen based on market capitalisation and relied on website observation and content analysis. An Internet disclosure index of 61 content items was categorised into four major groups: accounting and financial information, corporate governance, corporate social responsibility (CSR), contact details of investor relations and related conveniences. In addition, 26 presentation format items categorised into two major groups: technological features and convenience and usability of website navigation support were used as benchmark. The results indicate that the highest disclosure by the companies accrued for accounting and financial information attributes. The lowest disclosures by companies accrued for technology features attributes. The results show that more than 59% of the Malaysian public listed companies published reasonably well-developed Internet-based reporting and achieved a quality score for Internet Corporate Reporting (ICR). On average, the frequency of the identified items disclosed by the companies for the content of the website was higher than for the presentation of information. Among the six categories identified, technological features theme was considered as a critical part that needs attention from the Malaysian companies. The results also show that most companies provided their full annual reports using Portable Document Format (PDF). However, none of the companies adopt Extensible Business Reporting Language (XBRL) format. Therefore, Malaysian companies are urged to seize more opportunities provided by the Internet technology in preparing their ICR.

  • 20.
    Homayoun, Saeid
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Rezaee, Zabihollah
    The University of Memphis.
    Global Analysis of Factors and Determinants of Sustainability Reporting and Assurance2020In: AAA, Global Regulatory Bodies: Global Analysis of Factors and Determinants of Sustainability Reporting and Assurance, American Accounting Association , 2020Conference paper (Refereed)
    Abstract [en]

    Purpose: This paper examines the factors and determinants of sustainability reporting and assurance (SRA) worldwide.

    Design/methodology/approach: We perform descriptive and regression analyses in determining the trends in quality and quantity of SRA and determinants of SRA using the Global Reporting Initiative database from 2005-2016.  

    Findings: We find: (1) the quantity and quality of SRA have significantly increased worldwide in the past decade; (2) a positive association between the quality and quantity of SRA and sustainability disclosure, and the United Nations Sustainable Development Goals (SDGs); (3) sustainability reporting quantity and quality are significantly associated with legal, social, ethical and environmental factors.

    Research limitations/implications:  We collect sustainability reporting and assurance quantity and quality from the GRI database and thus our results are affected by the data availability of the most recent years. Furthermore, the selected variables as proxies for the determinants of SRA are collected from the UN sustainability development goals that are evolving and are not all inclusive.

    Practical implications: Our findings are relevant to current debates among global policymakers, regulators, standard-setters, the business community, and the accounting profession in improving the quantity and quality of SRA by standardizing reporting on ESG sustainability information.

    Social implications: This paper untangles whether an increased quality and quantity of SRA is value relevant to investors by linking SRA factors to SRA determinants.

    Originality/value: Our results provide insight to both factors and determinants of SRA, which shed light in identifying the nature and benefits of SRA in the highly controversial voluntary disclosure literature.

  • 21.
    Homayoun, Saeid
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Rezaee, Zabihollah
    Fogelman College of Business and Economics, The University of Memphis, USA.
    Ahmadi, Zahra
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Corporate Social Responsibility and Its Relevance to Accounting2015In: Journal of Sustainable Development, ISSN 1913-9063, E-ISSN 1913-9071, Vol. 8, no 9, p. 178-189Article in journal (Refereed)
    Abstract [en]

    Corporate social responsibility (CSR) has been extensively and inconclusively debated in the literature. In this essay, we examine the development of CSR by both reviewing the evolution of the conceptual framework and models of CSR and discussing social responsibility accounting and auditing. We conclude that both business and academic communities worldwide should pay closer attention to CSR and its components of economic, social, and environmental performance. Business organizations worldwide are just starting to recognize the importance of quality as it relates to CSR and the link between profitability and social behavior. Justifications for CSR are fulfilling moral obligations, maintaining a good reputation, ensuring sustainability and licensing to operate, and creating shared value for all corporate stakeholders.

  • 22.
    Homayoun, Saeid
    et al.
    Luleå Tekniska Universitet.
    Rezaee, Zabihollah
    Bashiri, Neda
    Fraud prevention strategies on different types of corporate fraud2011Conference paper (Refereed)
    Abstract [en]

    An increase in the number of corporate scandals due to fraud indicate a pressing need for fraud to be dealt with effectively. The current study attempts to match fraud prevention strategies to specific types of fraud by incorporating the perceptions of professional practitioners and regulators actively involved in preventing fraud in private, public, government and nonprofit sectors. The study will enable them to better understand the different types of strategies needed in handling each unique category of fraud. The findings shall be beneficial for organizations that wish to develop effective fraud prevention strategies by enabling the process of matching fraud prevention strategies with different types of fraud. This study will provide prescriptive information to accounting practitioners, internal auditors, external auditors and fraud examiners ultimately enabling organizations to effectively deal with fraud and improve safeguards against fraud.

  • 23.
    Homayoun, Saeid
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Seifzadeh, Maryam
    Islamic Azad University, Qeshm, Iran.
    The Social Capital and Cash Holdings in an Emerging Economy2022In: Economies, E-ISSN 2227-7099, Vol. 10, no 11, article id 271Article in journal (Refereed)
    Abstract [en]

    The present study aims to evaluate the relationship between social capital and cash holdings in firms. The population under study comprises all listed companies on the Tehran Stock Exchange. A total of 175 firms (1050 year-firm) were selected from 2014 to 2020 to evaluate the relationship between variables using the systematic elimination method. Moreover, the moderating role of financial reporting quality in the relationship between social capital and cash holdings was also studied. This paper used multivariable linear regression (panel data) and the EViews software to implement the study’s objectives. The present study results show a negative relationship between the social capital of firms and cash holdings and a positive association between social capital and financial reporting quality. In other words, cash holdings drop with the increase in social capital. Further, financial reporting quality improves with the increase in social capital. The financial reporting quality moderates the relationship between the social capital of firms and cash holdings. This paper indicates that the region’s social capital, where the firm is located, has a significant role in contributing to its cash value. The current study is the first to assess social capital structure in the cash holdings literature. The impacts of social capital contribute to financial outputs. Social capital has a positive economic result against strong cooperation norms and dense social networks. Few studies analyzed the effect of social capital on firms’ decision making. In this area, the present study contributes to the literature development and the impact of social capital on firms’ results.

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  • 24.
    Homayoun, Saeid
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Velashani, Mohammad Ali Bagherpour
    Faculty of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad 9177948974, Iran.
    Abbas Alkhafaji, Bashaer Khdhair
    Faculty of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad 9177948974, Iran.
    Jabbar Mezher, Siham
    Faculty of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad 9177948974, Iran.
    The Effect of COVID-19 on the Performance of SMEs in Emerging Markets in Iran, Iraq and Jordan2023In: Sustainability, E-ISSN 2071-1050, Vol. 15, no 10, article id 7847Article in journal (Refereed)
    Abstract [en]

    his research aims to investigate the effect of COVID-19 on the performance of small and medium enterprises (SMEs) in emerging markets in Iran, Iraq and Jordan. In order to collect the required data, a standard questionnaire provided in the literature was used. The research period is the second quarter of 2022, and its population includes managers, accountants and auditors engaged in listed and non-listed companies. The research findings indicate that the outbreak of COVID-19 has affected SMEs’ performance in investigated emerging markets. For the first time, this research has examined the impact of COVID-19 on the performance of SMEs in emerging markets. The research was conducted in the three countries of Iran, Iraq and Jordan, which have different environmental conditions indicating the impact of contextual factors on the effects of the spread of COVID-19. The results can be useful for different parties, such as SMEs’ owners and regulatory bodies in similar markets.

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  • 25.
    Jing, Huey Chin
    et al.
    Malaysia University of Science and Technology.
    Mansori, Shaheen
    UNITAR International University, Malaysia.
    Rezaee, Zabihollah
    University of Memphis, USA.
    Homayoun, Saeid
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    The Role of Religiosity, Ethnicity and Gender Identification in Individual’s Moral Judgments; The Mediation Effect of Self-transcendence2021In: Pertanika Journal of Social Sciences & Humanities, ISSN 0128-7702, E-ISSN 2231-8534, Vol. 29, no 4, p. 2815-2832Article in journal (Refereed)
    Abstract [en]

    Most recently, corporate financial scandals, and unethical behaviour cast doubt on investors and raised public concern globally. It is due to the weak corporate governance structure and low ethic awareness amongst the people. The purpose of this research is therefore to justify the factors that influence an individual’s moral judgement. This study also seeks to provide practical recommendations to corporations and different associations. As such, to evaluate the proposed hypotheses, 300 self-administered questionnaires were distributed in five universities in Malaysia using a non-probability sampling approach. As a result, the findings demonstrate that ethnicity has the highest impact on self-transcendence and moral judgement, followed by religiosity and gender identification (gender difference). The contribution of this research is to evaluate the relationships between religiosity, ethnicity, and gender identification towards moral judgement with the intervention of mediating variable (self-transcendence). In essence, ethical values and moral obligations should be highlighted in corporations, and these values should be practised and embraced into the organisational culture. Thus, organisational decision-makers should highly emphasise the role of ethicality and morality in corporations because ethical competence aligns with an employee’s responsibility as a whole.

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  • 26.
    Lions, Catherine
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Homayoun, Saeid
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Legitimacy gaps, CSR strategy and their effect on tax information2018In: Rättsliga och ekonomiska reflektioner över internationell skatteplanering / [ed] Yvette Lind, Uppsala: Iustus förlag, 2018, 1, p. 196-225Chapter in book (Other academic)
  • 27.
    Poursoleyman, Ehsan
    et al.
    Urmia University, Iran.
    Joudi, Samira
    Urmia University, Iran.
    Mansourfar, Gholamreza
    Urmia University, Iran.
    Homayoun, Saeid
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    The impact of corporate governance performance on the association between information asymmetry and opportunities' optimal levels: evidence from developed markets2023In: Journal of Economic and Administrative Sciences, ISSN 1026-4116, Vol. 39, no 4, p. 1241-1259Article in journal (Refereed)
    Abstract [en]

    Purpose

    Previous literature posits that corporate governance and information asymmetry are the main factors in making efficient investments. Meanwhile, a growing body of studies is of the opinion that corporate governance can also mitigate the problem of information asymmetry and consequently exerts significant impacts on the association between information asymmetry and investment efficiency. This study aims to analyze the impact of corporate governance and information asymmetry on investment efficiency. It also tests the moderating role of corporate governance in the relationship between information asymmetry and investment efficiency.

    Design/methodology/approach

    The sample consists of 4,082 firms domiciled in 20 developed countries over the years from 2003 to 2019, including 33,812 firm-year observations. The bid–ask spread is used as a proxy for information asymmetry. To measure corporate governance performance, a proxy provided by ASSET4 is employed, and to determine the optimal levels of investments, we relied on the growth opportunity. To estimate the models, ordinary least squares and generalized method of moment are used.

    Findings

    The results reveal that information asymmetry is inversely related to investment efficiency, and, corporate governance mitigates this negative association.

    Originality/value

    This paper sheds light on the role of corporate governance in firms as a lever for mitigating information asymmetry and tries out information asymmetry and agency theories in relation to the impact of information asymmetry on investment efficiency. It also confirms the theory stating that corporate governance can be considered as a determinant of investment efficiency.

  • 28.
    Poursoleyman, Ehsan
    et al.
    Department of Accounting and Finance, Urmia University, Urmia, Iran.
    Mansourfar, Gholamreza
    Department of Accounting and Finance, Urmia University, Urmia, Iran.
    Hassan, Mohammad Kabir
    Department of Economics and Finance, University of New Orleans, New Orleans, USA.
    Homayoun, Saeid
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Did Corporate Social Responsibility Vaccinate Corporations Against COVID-19?2024In: Journal of Business Ethics, ISSN 0167-4544, E-ISSN 1573-0697, Vol. 189, p. 525-551Article in journal (Refereed)
    Abstract [en]

    Using an international setting consisting of 5410 corporations domiciled in 24 countries, we test the insurance-like effect of corporate social responsibility (CSR) performance in the era of the pandemic and confirm that CSR performance increases socially responsible companies’ resilience against the adverse effects of the crisis. Comparing stakeholders' responses to CSR activities during the pandemic and normal periods, we observe that the link between CSR performance and firm value is stronger during the crisis period. We also realize that the social aspect of CSR performance is the main driver for the mentioned effects. Finally, comparing the resilience of highly committed socially responsible companies with those with moderate and very low CSR ratings, we observe that best-in-class companies enjoy the greatest buffering effects, implying that the insurance-like effect of CSR performance is non-linear against systematic crises. Findings are robust to ceremonial CSR activities, extreme values of market-based instruments, endogeneity concern, etc. 

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  • 29.
    Poursoleyman, Ehsan
    et al.
    Urmia University, Urmia, Iran.
    Mansourfar, Gholamreza
    Urmia University, Urmia, Iran.
    Homayoun, Saeid
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Rezaee, Zabihollah
    The University of Memphis, Memphis, TN, United States.
    Business sustainability performance and corporate financial performance: the mediating role of optimal investment2022In: Managerial Finance, ISSN 0307-4358, E-ISSN 1758-7743, Vol. 48, no 2, p. 348-369Article in journal (Refereed)
    Abstract [en]

    Purpose: Employing a large sample consisting of 3,701 corporations domiciled in developed and emerging countries, this paper aims to analyze the mediating role of investment efficiency in the association between business sustainability performance and corporate financial performance.

    Design/methodology/approach: Four different aspects of corporate sustainability offered by the ASSET4 database are used as proxies for business sustainability performance, including economic, corporate governance, social and environmental dimensions. In addition to these aspects, the aggregate measure of business sustainability performance is also employed. In order to test the association between business sustainability and corporate performance via investment efficiency, ordinary least squares, fixed-effect, random-effect and generalized method of moments statistical models were employed.

    Findings: The results suggest that business sustainability performance is positively associated with corporate financial performance, indicating that sustainable corporations enjoy higher financial performance. Moreover, Sobel, Aroian and Goodman tests confirm that investment efficiency mediates the positive relationship between business sustainability performance and financial performance. Finally, further analyses show that the positive association between sustainability performance and investment efficiency is stronger for those firms headquartered in developed countries than in those located in emerging nations.

    Originality/value: This paper contributes to the literature by investigating how growth opportunities advance the influence of business sustainability to corporate financial performance using a large sample from 43 countries.

  • 30.
    Poursoleyman, Ehsan
    et al.
    Urmia University, Iran.
    Mansourfar, Gholamreza
    Urmia University, Iran.
    Nazari, Jamal
    Simon Fraser University, Burnaby, Canada.
    Homayoun, Saeid
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Corporate social responsibility and COVID ‐19: Prior reporting experience and assurance2023In: Business Ethics, the Environment & Responsibility, ISSN 2694-6416, Vol. 32, no S3, p. 212-242Article in journal (Refereed)
    Abstract [en]

    The novel COVID-19 has created an exogenous shock to capital markets and, hence, an ideal opportunity for researchers to assess whether CSR-related activities provide an insurance-like mechanism to protect firms against the shock. Using a large sample of 4361 firms domiciled in 40 countries, we investigate the roles of CSR reporting and assurance in the negative consequences of COVID-19 on firm value. The results confirm that prior CSR reporting experience buffers firms against the adverse effects of the health crisis. The results also support that not only does the assurance on CSR reports create a buffering effect against the health crisis, but it also intensifies the buffering effects of prior CSR reporting experience against the pandemic. Moreover, using difference-in-difference method for testing the link between CSR reporting and firm value, we show that the positive association of reporting and assurance with firm value is more pronounced during the pandemic as compared with the years preceding it. The results of this study are robust to various analyses. Replicating the analyses to the context of the global financial crisis, we find that prior CSR reporting experience and assurance provide similar buffering effects when a market is exposed to various exogenous shocks. The results also hold for the mandatory disclosure regimes. By distinguishing first and subsequent reports and assurance, we show that, unlike subsequent CSR reports and assurance, the initial ones cannot mitigate the negative effects of the crisis on firm value, indicating that stakeholders take into account longer-term CSR reporting experiences. Aside from reporting and assurance aspects of CSR, we analyze the role of CSR report's quality and accuracy and show that the adoption of Global Reporting Initiatives (GRI) frameworks can enhance socially responsible firms' resilience against systematic shocks.

  • 31. Quigley, Behnaz
    et al.
    Mohamad, Shafi
    Homayoun, Saeid
    Universiti Teknologi MARA.
    Measuring the performance of Islamic banks: what is the most reliable indicator?2011Conference paper (Refereed)
  • 32.
    Rezaee, Zabihollah
    et al.
    University of Memphis, Memphis, TN, USA.
    Homayoun, Saeid
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Sustainability in Action at the Corporate, Industry and National Level2017In: Corporate Social Performance: Reflecting on the Past and Investing in the Future / [ed] Stachowicz-Stanusch, A., Information Age Publishing, 2017, p. 53-76Chapter in book (Refereed)
  • 33.
    Rezaee, Zabihollah
    et al.
    University of Memphis, Memphis, United States.
    Homayoun, Saeid
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Mora, Maria
    University of Bristol, Bristol, United Kingdom.
    Integration of real-time analysis of big data into sustainability attributes2017In: XBRL Academic Track Proceedings: Proceedings of the XBRL Academic Track co-located with Eurofiling XBRL week in Frankfurt and 19th XBRL Europe day (XBRL 2017) / [ed] Mariano Rico and María Mora, CEUR-WS , 2017, Vol. 1890Conference paper (Refereed)
    Abstract [en]

    The use real-time analysis of big data necessitates auditors modify their evidence-gathering procedures of employing continuous auditing in assuring sustainability attributes. We suggest a model that integrates assurance and its continuous auditing into all five economic, governance, social, ethical and environmental (EGSEE) dimensions of sustainability performance reporting. Real-time analysis of big data facilitates more transparent and timely available information for auditors to perform procedures provide reasonable assurance on accuracy, consistency and completeness of information. Big Data is often referred to as electronic data and is the capability of accessing, analysing, and assessing a huge amount of data and transforming them into information in a timely manner for decision making. The application of Big Data and Data Science Analytics to auditing is currently at an early stage. This study examines the real-time analysis of big data, which including evidence-gathering procedures and tests on audit and assurance services for sustainability attributes. We provide policy, practical and educational implications of employing real-time analysis of big data for sustainability performance as the implementation of continues auditing.

  • 34.
    Rezaee, Zabihollah
    et al.
    University of Memphis, Memphis, Tennessee, 38152, USA.
    Homayoun, Saeid
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Poursoleyman,, Ehsan
    Urmia University, Urmia, Iran.
    Environmental, Social and Governance Sustainability Disclosures: Evidence from EU and US2022In: Proceedings European Financial Management Association 2022 Annual Meetings, 2022Conference paper (Refereed)
    Abstract [en]

    We examine whether higher levels of environmental, social, and governance (ESG)sustainability disclosures are attained under voluntary or mandatory disclosure regimes.We use the regulatory differences between the United States (US) and European Union(EU) settings, as firms in the US are currently disclosing ESG information on a voluntarybasis, whereas their counterparts in the EU are required to disclose such informationstarting fiscal year 2017. Drawing on a sample of 2563 firm-year observations from theUS and EU in a period from 2007-2019, we report three main findings: (1) for the fullsample period, EU firms have an overall higher ESG disclosure relative to US firms; (2)EU firms outperform US firms under voluntary disclosure requirements (2007-2016); (3)after 2017, the ESG disclosure of EU firms further improves relative to US firms. Takentogether, our results suggest that the 2017 adoption of disclosure guidelines in the EU isassociated with improvements in EU firms’ ESG disclosure. We contribute to theliterature by examining ESG disclosure under voluntary and mandatory regimes andwhether the EU disclosure guidance has influenced disclosure of non-financial ESGsustainability information. Our results are robust after performing additional analyses inaddressing potential endogeneity concerns. Overall, our findings have policy, practical,and research implications, as they underscore the importance of more rigorous ESG sustainability disclosures.

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  • 35.
    Rezaee, Zabihollah
    et al.
    Fogelman College of Business and Economics, Crews School of Accountancy, University of Memphis, Memphis, TN 38152, USA.
    Homayoun, Saeid
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Poursoleyman, Ehsan
    Faculty of Economics and Management, Urmia University, Urmia, Iran.
    Rezaee, Nick J.
    Chan School of Public Health, Harvard University, Boston, MA, USA.
    Comparative analysis of environmental, social, and governance disclosures2023In: Global Finance Journal, ISSN 1044-0283, E-ISSN 1873-5665, Vol. 55, article id 100804Article in journal (Refereed)
    Abstract [en]

    We examine the level of environmental, social, and governance (ESG) sustainability disclosure by firms between two regimes where disclosure is mandatory versus voluntary. We use the regulatory environment between the United States (US) and European Union (EU) to compare ESG disclosures. Firms in the US are currently under a voluntary disclosure regime. In contrast, EU members are under a mandatory disclosure regulatory regime that began in 2017. We find that EU firms outperform US firms under voluntary disclosure requirements (2007–2016), and the ESG disclosure of EU firms further improves relative to US firms after the implementation of the mandatory disclosure in Europe in 2017. Our results suggest that the 2017 adoption of disclosure guidelines in the EU is associated with improvements in EU firms' ESG disclosure. Our results regarding the value-relevance of ESG disclosure support a move toward mandatory ESG disclosures. Results support current initiatives that have been taken by global regulators and stock exchanges in recommending and requiring globally listed companies to disclose their ESG sustainability information to portray accurate and comprehensive corporate reporting. The results further our understanding of how firms from different institutional environment settings may have disclosed their ESG practices, thus providing opportunities for future research.

  • 36.
    Rezaee, Zabihollah
    et al.
    The University of Memphis, Tennessee, USA.
    Homayoun, Saeid
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Rezaee, Nick J.
    California Institute of Technology, California, USA.
    Sustainability Assurance Factors and Determinants in ASIA2020In: US-China Education Review. B, ISSN 2161-6248, Vol. 10, no 5, p. 200-215Article in journal (Refereed)
    Abstract [en]

    This paper examines the factors and determinants of sustainability assurance (SA) for a sample of firms in Asia in the period of 2012-2016. We find that the quality and quantity of SA reports have made a steady improvement in recent years in Asia with a total of 2,196 assurance reports. We also find that SA factors are associated with both quality and quantity of sustainability reporting (SR) and assurance obtained from Big 4 and some of the United Nations Sustainable Development Goals (SDGs) relevant to environmental, social, and governance (ESG) dimension of sustainability performance. Among Asian countries, five that are significantly associated with the quantity and quality of SA are Japan, Singapore, Philippine, South Korea, and Thailand. In addition, five industries that are significantly associated with the quantity and quality of SA are energy, financial, material, healthcare, and telecommunication services.

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    Rezaee and Homayoun
  • 37.
    Rezaee, Zabihollah
    et al.
    Fogelman College of Business and Economics, The University of Memphis, Memphis, Tennessee, USA.
    Homayoun, Saeid
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Rezaee, Nick J.
    School of Public Health, Harvard University, Cambridge, Massachusetts, USA.
    Poursoleyman, Ehsan
    Department of Economics and Management, Faculty of Accounting and Finance, Urmia University, Urmia, Iran.
    Business sustainability reporting and assurance and sustainable development goals2023In: Managerial Auditing Journal, ISSN 0268-6902, E-ISSN 1758-7735, Vol. 38, no 7, p. 973-996Article in journal (Refereed)
    Abstract [en]

    Purpose

    This paper aims to examine the association between sustainable development goals (SDGs) at the micro level and firms’ inclination to sustainability reporting and assurance (SRA).

    Design/methodology/approach

    The authors use global data from 44 countries in the 2016–2021 period and perform the probit and logistic models in testing the hypotheses.

    Findings

    The results show that socially responsible firms adopting SDGs are more likely to issue sustainability reports and obtain assurance statements. The authors find that the link between firms’ compliance with SDGs and SRA is stronger for firms domiciled in stakeholder-oriented countries.

    Originality/value

    SRA issues are gaining the attention of regulators, investors, businesses and academics worldwide. Results pertaining to the relationship between SDGs and SRA are robust to alternative measures and several sensitivity tests and, thus, provide policy, practice and research implications.

  • 38.
    Rezaee, Zabihollah
    et al.
    University of Memphis.
    Homayoun, Saeid
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Rezaee, Rose Y
    University of California.
    Emergence of Sustainability Reporting and Assurance: A Global Perspective2023In: Indian Accounting Review, ISSN 0972-1754, Vol. 27, no 1, p. 1-21Article in journal (Refereed)
    Abstract [en]

     This paper examines the factors and consequences of sustainability reporting and assurance (SRA) worldwide using the Global Reporting Initiative database from 2005- 2016. Sustainability factors are both the quality and quantity of SRA. We construct several variables pertaining to the consequences of SRA, such as environmental, social, and governance (ESG) sustainability performance disclosures, indices, ratings, and the use of the United Nations Sustainable Development Goals (SDGs). We find (1) a significant worldwide increase in both the quantity and quality of SRA in the past decade; (2) a positive association between the quality and quantity of SRA and sustainability disclosure and many of the SDGs and (3) a significant association between the quantity, quality of SRA and the legal, social, ethical, and environmental attributes. Our findings are relevant to current debates among global policymakers, regulators, standard setters, the business community, and the accounting profession in improving the quantity and quality of SRA and the move toward mandatory and standardized integrated sustainability reporting.

  • 39.
    Salehi, Mahdi
    et al.
    Ferdowsi University of Mashhad, Mashhad, Iran.
    Ali Mohammed Al-Msafir, Hasanain
    Ferdowsi University of Mashhad, Mashhad, Iran.
    Homayoun, Saeid
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Zimon, Grzegorz
    Rzeszów University of Technology, Rzeszów, Poland.
    The effect of social and intellectual capital on fraud and money laundering in Iraq2023In: Journal of Money Laundering Control, ISSN 1368-5201, E-ISSN 1758-7808, Vol. 26, no 2, p. 227-252Article in journal (Refereed)
    Abstract [en]

    Purpose: This study aims to assess the relationship between intellectual and social capital and financial statement fraud and money laundering of Iraqi firms before and after the emergence of the Islamic State of Iraq and Syria (ISIS). In other words, this paper seeks to answer the question of “whether the intellectual and social capital can contribute favourably to fraud in financial statements and money laundering or not.”

    Design/methodology/approach: For the study, the multivariate regression model is used for hypothesis testing. Research hypotheses have also been examined using a sample of 35 listed firms on the Iraqi Stock Exchange during 2012–2018, using the panel data technique-based multivariate regression pattern and fixed-effect model.

    Findings: The results show a negative and significant relationship between social capital and intellectual capital, fraud in financial statements and money laundering. Besides, the results indicate a positive and significant effect of the interactive variable of ISIS on the relationship between social and intellectual capital and fraud in financial statements and money laundering.

    Originality/value: Since this paper is the first study on such a topic in the emergent markets, it provides helpful information for the users, analysts and legal institutions about intellectual capital and social capital that contributes significantly to fraud and money laundering of business units. Moreover, the study results help the development of science and knowledge in this field and fill the existing gap in the literature.

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  • 40.
    Salehi, Mahdi
    et al.
    Ferdowsi University of Mashhad, Iran.
    Fahimi, Mohammad Ali
    Imam Reza International University of Mashhad, Iran.
    Zimon, Grzegorz
    Rzeszow University of Technology, Poland.
    Homayoun, Saeid
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    The effect of knowledge management on intellectual capital, social capital, and firm innovation2022In: Journal of Facilities Management, ISSN 1472-5967, E-ISSN 1741-0983, Vol. 20, no 5, p. 732-748Article in journal (Refereed)
    Abstract [en]

    Purpose

    This study aims to analyze the literature on knowledge management on intellectual capital, social capital and its contribution to Iranian companies’ innovation.

    Design/methodology/approach

    To investigate knowledge management’s relationship on intellectual capital, social capital and innovation, using structural equation modeling based on data collected from 205 chief executive officers, production managers and marketing managers of Iranian companies. The research instrument is a standard questionnaire consisting of 109 questions in which 5 of them are demographic questions, 26 questions were asked to reveal the knowledge management process, 40 questions for intellectual capital, 21 for social capital and 17 for innovation.

    Findings

    The results show that knowledge management has a positive and significant relationship between intellectual capital and social capital. Knowledge management did not have a significant effect on innovation. However, intellectual capital and social capital have a significant effect on innovation. On the other hand, knowledge management mediated by intellectual capital and social capital has a positive and significant indirect effect on innovation.

    Originality/value

    The paper includes the implications for developing knowledge management and intellectual, social capital leading to innovation in manufacturing companies. Knowledge management can improve the innovation performance of a company if it is shared and applied effectively. This study addresses an important subject and the findings may be used by professionals and managers or another person interested in advancing knowledge management that leads to innovation.

  • 41.
    Salehi, Mahdi
    et al.
    Ferdowsi University of Mashhad, Iran.
    Lari Dashtbayaz, Mahmoud
    Ferdowsi University of Mashhad, Iran.
    Homayoun, Saeid
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Comparing psychological characteristics with organizational conflicts and occupational innovation barriers2022In: The TQM Journal, ISSN 1754-2731, E-ISSN 1754-274X, Vol. 34, no 5, p. 877-900Article in journal (Refereed)
    Abstract [en]

    Purpose: This study aims to assess the auditor's psychological characteristics (self-consciousness, envy, prejudice, trust, cautiousness, happiness, agility, shyness, aggressiveness, forgiveness) on organizational conflicts and occupational innovation barriers in Iraqi audit firms. In other words, the study attempts to answer the question that “whether the psychological characteristics of the auditor can settle the organizational conflicts and occupational innovation barriers of audit firms or not.” Design/methodology/approach: The statistical population includes 195 employed auditors in Iraqi audit firms, among whom 131 participants are selected using the Cochran sampling method in 2020. Findings: The results show a positive and significant relationship between auditors' psychological characteristics, organizational conflicts and occupational innovation barriers in audit firms. Originality/value: Since no study is carried out so far on the effect of different types of psychological characteristics on organizational conflicts and occupational innovation barriers in Iraqi audit firms, this paper can provide useful information and contribute to science and knowledge development.

  • 42. von Koch, Christopher
    et al.
    Nilsson, Ola
    Jönsson, Micael
    Homayoun, Saeid
    Luleå Tekniska Universitet.
    The interaction between country-level and firm-level corporate governance2013Conference paper (Refereed)
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