• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.1021-1034
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• 2021

The study investigates and measures the impact of the emotional intelligence orientation on audit sustainability in Vietnam. Survey data for this research were collected from 260 auditors (CPAs) currently working in auditing firms, for the period from April 2020 to July 2020. In this study, we have built a model with two dependent variables (Emotional intelligence orientation and Audit sustainability) and six independent variables (Proactive audit vision, Continuous audit development, Dynamic audit experience, Audit environmental change, Stakeholder expectation pressure, Advocacy culture). The research methods used include Cronbach's Alpha test, exploratory factor analysis (EFA), confirmation factor analysis (CFA) and linear structural model analysis (SEM). The results showed that (1) Proactive audit vision, (2) Continuous audit development, (3) Dynamic audit experience, (4) Audit environmental change, (5) Stakeholder expectation pressure are positively related to emotional intelligence orientation. However, Advocacy culture is not positively related to Emotional intelligence orientation. The findings of this study suggest that emotional intelligence orientation positively impacts audit sustainability (similar to the findings by Thapayom, Ussahawanitchakit, & Boonlua, 2017, 2018 in Thailand). The results of this study provide a scientific basis for managers at auditing firms to make appropriate decisions to improve auditing activities in the coming years.

• Industry Promotion Research
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• v.5 no.4
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• pp.39-53
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• 2020

With the recent increase in the demand for corporate trust based on transparency in accounting, such as management disclosures and autonomous management disclosures for Social Innovative Enterprises, the duties of Social Innovative Enterprises on accounting and tax affairs have become important. This study looked at the effects of NCS accounting, audit and tax functions on the sustainability of Social Innovative Enterprises, which have not been studied. In particular, issues such as management disclosures and adequacy of financial statements depend on how ethically the accounting officer performs the work. Accordingly, we looked at the intermediation of accounting ethics held by the person in charge of accounting in relation to the sustainability of the NCS accounting, audit and taxation functions. The research subjects surveyed 500 people in charge of accounting at 50 social innovation companies, including social enterprises established in special cities and metropolitan cities such as Seoul and Busan, as well as social cooperatives. A path analysis was conducted with 372 valid questionnaires. As a result of the analysis, NCS accounting, audit and tax functions have a significant impact on both economic value and social value and environmental value, which are the sustainability elements of Social Innovative Enterprises. It was also found that NCS accounting, audit and tax affairs had a significant impact on accounting ethics, and accounting ethics had a significant impact on social and environmental values, excluding economic values. In addition, accounting ethics were found to have a mediated effect between NCS accounting, audit and taxation functions and the sustainability elements of Social Innovative Enterprises. In particular, the relationship between NCS accounting, audit and tax affairs and social value was found to be completely mediated.

• The Journal of Sustainable Design and Educational Environment Research
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• v.19 no.3
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• pp.26-37
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• 2020

The purpose of this study is to prepare a plan for the development of an ecological audit program that can be applied to the elementary school curriculum for sustainability education. School ecological audits enable students or groups of students to identify and solve the school's environmental problems on their own, thereby fostering sustainable decision-making and attitudes. As a result of the study through literature research, an ecological audit project learning program applicable to the elementary school curriculum was developed. The developed program is aimed at 6th graders and is composed of 16 steps reflecting the procedural and ecological processes of the ecological audit. In order to settle the developed program in the school site and improve the school sustainability of the developed program, it is necessary to introduce a school environment management system that can periodically monitor the school environment, strengthen the capacity of school teachers, and provide a professional certification system outside the school. In addition, with this bottom-up policy-making system, students can expect to spread a sustainable school culture through environmental education activities.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.831-843
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• 2020

The objective of this study is to examine the effects of audit socialization and professional commitment on professional success of tax auditors in Thailand through individual learning as the moderator. The specific research questions are: (1) How audit socialization affects professional commitment, (2) How professional commitment influences professional success, and (3) How individual learning moderates the audit socialization-professional commitment relationships, the audit socialization-professional success relationships, and the professional commitment-professional success relationships. This study collected data from 249 tax auditors in Thailand by using questionnaire. To investigate the research relationships, both structural equation model and multiple regression analysis are implemented. Within the research results, audit socialization has a significant positive effect on professional commitment and professional success while professional commitment has an important positive influence on professional success. Similarly, individual learning positively moderates the professional commitment-professional success relationships. In summary, audit socialization is important for auditing professions and it is a key determinant of professional success. Thus, auditors need to pay attention to audit socialization through learning and understanding it and applying its concepts to audit works to increase auditors' professional success, continuous survival and long-term sustainability.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.885-894
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• 2020

This paper aims to provide a review concept regarding the relationship between corporate governance and corporate sustainability in Indonesia. This paper examines the mechanisms and guidelines for implementing good corporate governance. This research used the literature review method and explores some effective corporate governance principles such as transparency, accountability, responsibility, independence, fairness, and equality to achieve business sustainability in Indonesia's setting. The results show that good corporate governance regulation in Indonesia has been improved, but the enforcement is still needed to be optimized because good corporate governance will positively impact corporate sustainability. Thus, sustainability requires more corporate innovation because sustainability is about how a company can create profits and value-added to society through corporate social responsibility (CSR) programs and how the company can contribute to the preservation of nature and the environment. In Indonesia, the board of directors, the board of commissioners, and the audit committees are positively related to CSR disclosure. Thus, leadership and management efforts are crucial. However, to comprehensively support the synergy of implementing good corporate governance, we need the role of the state, the business community, and society. This study provides important insights into the implementation of good corporate governance in achieving corporate sustainability in Indonesia.

• Hwankyungkyoyuk
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• v.21 no.4
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• pp.1-11
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• 2008

The purpose of this study is to evaluate an environmental education model school and to devise proper plans for school management through the school eco-audit. The results of this study are as follows. Firstly, environmental education model school is analysed from view point of planning and executing. So that, environmental education model school put emphasis on executing rather than planning. It requires to emphasis planning, for example, establishing environment management system, ecological measures, environment reporting. Secondly, environmental education model school is in the incipient stage as the environment prevention. The preparation for planning is inefficient compared to the ecological pretest of school eco-audit. In the aspect of ecological measures and education, the participant of all the school staff is unsatisfactory. In conclusion, the school eco-audit could be presented as a key role for establishing basic organizational conditions, ecological measures and education for sustainable development, It is necessary to drive environmental education model school to achieve extended effect for sustainable society.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.4
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• pp.251-259
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• 2022

This study investigates the impact of ownership structures and audit quality on carbon emission disclosure. It also examines how audit quality affects the relationship between ownership structures and carbon emission disclosure. This research includes 106 standalone sustainability reports from non-financial companies that were listed on the Indonesia Stock Exchange (IDX) between 2015 and 2018. Our findings show that family and concentrated ownerships convey less information about carbon emissions. Our results fail to demonstrate that disclosure of carbon emissions could be a corporation's approach to respond to stakeholder pressure and public visibility and to provide legitimacy for its existence. We also find a positive and significant association between high-quality (Big4) auditors and carbon emission performance. Our further result suggests that Big4 auditors seem to compromise their high standard quality on auditing family and concentrated ownership firms. They fail to influence their family and concentrated ownership clients to be socially responsible. Policymakers should support the existence of Big4 auditors as a driver of carbon emission performance. Top management should be proactive to tackle carbon emission issues by adopting stakeholder-driven mechanisms and establishing legitimacy with society. Nevertheless, the involvement of family and highly concentrated shareholders in decision-making processes and information disclosure should not be encouraged.

• The Journal of Asian Finance, Economics and Business
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• v.10 no.2
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• pp.99-108
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• 2023

This study's goal is to investigate the effects of board size, the number of annual board meetings, the profitability of the company, and the audit Committee on the disclosure of climate change in Saudi companies listed on the stock exchange. It was conducted to evaluate affecting some factors on carbon emissions by the regression model. The study uses the content analysis method. Data was collected from the annual and sustainability reports, and the platform database Refinitiv, an LSEG (London Stock Exchange Group Company) for the period 2018 to 2021. The study sample is 51 companies. The study findings showed Saudi Arabia saw its first significant overall drop in CO2 emissions with a 22.61 MtCO2 decline (3.93%) in 2018. The study revealed a positive connection between the size of the director's board, and the disclosure of carbon emissions in Saudi firms listed on the stock market. While other factors are not related to the number of director's board meetings, the audit committee, and the profitability of the company on the disclosure of carbon emissions in the Saudi companies listed on the stock exchange.

• Journal of Korean Society of Transportation
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• v.29 no.2
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• pp.47-58
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• 2011

Nowaday OECD countries actively introduce the performance audit to evaluate the performance of public policies. Motivated by the current trend in practice, this paper presents performance audit indices and methodology developed for evaluating the transportation investment projects and policies. The main contribution of this study would be twofold:1) key performance indices, 5Es + 4Cs rule, and methodology of performance audit are derived from foreign (GAO, NAO) and domestic (BAI) audit reports; 2) checklists (key issues and focuses) of performance audit are suggested as ranks. It is also suggested that further studies are needed to maintain the indices and the methodology to achieve sustainable performance of transportation projects and policies.

• Fashion & Textile Research Journal
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• v.24 no.2
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• pp.206-216
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• 2022

This study sought to examine the sustainability criteria found in the global sourcing practices of global fashion retailers. Sustainable supply chain management, with a particular focus on the sustainability criteria of global sourcing, was analyzed. This qualitative study was based on a focus group interview and corporate social responsibility (CSR) annual reports. Eight master categories, 18 middle categories, and 37 bottom categories were extracted. The key categories and their middle categories were as follows: (1) Social compliance (working conditions, employment, safety); (2) Environment concerns (environmental pollution management, eco-friendly production, supply chain environment); (3) Energy efficiency (energy saving program, store environment); (4) Consumer protection (restricted substances management, consumer product safety improvement); (5) Management system (code of conduct, triangle audit system); (6) Community social activities (local community service, voluntary activities, charitable activities); (7) External stakeholder engagement (media & non-governmental organization management, maintenance of relationship with local authority); (8) Brand protection (respect for companies' intellectual property). The findings of this study offer academically significant insights into the sustainability criteria that can be encountered by companies under diverse global sourcing scenarios, revealing that global sourcing by fashion retailers is not merely a means of reducing costs, but a way of generating new jobs and making a social contribution to developing countries. The study's findings also have practical significance, offering guidelines for general CSR activities in the global sourcing process.