Browsing by Author "Khan HZ"

Now showing 1 - 3 of 3
  • Thumbnail Image
    Item
    Corruption, sustainable development goals performance and modern slavery practices: an international evidence
    (Emerald Publishing Limited, 2025-05-01) Houqe MN; Khan HZ
    Purpose: This study examines the two key research question; (1) Does country-level corruption give rise to modern slavery (MS) practices and (2) Does sustainable development goals (SDGs) performance of different jurisdictions reduce MS practices? Design/methodology/approach: Using a sample of 431 country-year observations (for the period of 2016, 2018 and 2023) from 146 countries, the study test hypotheses applying different econometrics analysis and conducts robustness tests. Findings: Our results indicate that country-level corruption practices increase MS practices in different contexts. These results hold when we use alternative measures for MS construct. Our study also reported that MS practices in different jurisdictions are lessened when country-level SDGs performance is higher. Our additional analysis finds that higher country-level debt serves as a channel between corruption and MS practices. Research limitations/implications: Practically, the findings of the study have a take-away message for different global actors, in particular, different countries’ governments, national regulators working to abate corruption and slavery issues. For other actors such as the United Nations, the ILO and others, the findings will have practical value for their new policy development and interventions. Originality/value: To the best of our knowledge, this study is the first that investigated the role of country-level corruption on MS practice at the country level. Similarly, our attempt towards exploring the impact of country-level sustainable development goals (SDGs) performance on the MS practices is also primary in the literature. Lastly, developing a single framework by integrating different countries’ MS practices with corruption and SDGs performance and providing related empirical evidence with global level data is a new initiative in the accounting and sustainability literature.
  • Thumbnail Image
    Item
    Organic versus cosmetic efforts of the quality of carbon reporting by top New Zealand firms. Does market reward or penalise?
    (ERP Environment and John Wiley and Sons Ltd, 2023-01-06) Khan HZ; Houqe MN; Ielemia IK
    This study explores the quality of carbon reporting (QCR) by New Zealand (NZ) firms and its changes over time. It also explores the impact of QCR on the market reputation of firms. Using a sample of 300 company-year observations between 2015 and 2020 from top listed firms of NZ, the study develops a 14-item QCR index. The study finds that the company-level QCR reporting by NZ firms overall is not praiseworthy, as firms need to improve QCR in many aspects (both in-house efforts as well as external reporting). Although QCR has increased over time, firms' QCR efforts cannot be treated completely authentic. Majority of firms in NZ have disclosed unaudited carbon information to investors and other stakeholders. Additionally, our study finds that QCR positively affects the market reputations of firms, and the market behaves accordingly. Specifically, firms' organic carbon efforts are paid-off (through increased market reputation) by the market players and cosmetic/decoupled behaviour is penalised (through decreased market reputation). This study is the first on QCR reporting using a sample of NZ firms and an account of their initiatives towards the carbon emission reduction initiative and related disclosures. The study's findings have policy implications.
  • Thumbnail Image
    Item
    What determines the quality of carbon reporting? A system-oriented theories and corporate governance perspective
    (ERP Environment and John Wiley and Sons Ltd, 2023-09-11) Houqe MN; Khan HZ
    The study examines the determinants of the quality of carbon reporting (QCR) by top listed firms of a developed country. Using a sample of the top 50 listed firms of New Zealand (NZ) sampled over a period of 6 years (2015–2020), the study measured QCR index using 14-items and analysed the data using regression analysis. The study finds that external factors, namely, carbon regulation (Emission Trading Scheme—ETS law), use of a standardised reporting format for non-financial reporting (Global Reporting Initiative, GRI) template, and environmental and social (E&S) performance, all positively influence the QCR. The study also finds that corporate governance attributes namely board diversity (women's representation on the board) and board size positively influence the QCR. Lastly, the study finds that top firms in NZ have many areas of improvement in reporting quality carbon information. The study is the first empirical research on QCR from NZ firms that evidences multiple institutional factors and governance elements as key explanatory factors driving towards making carbon reporting credible and reliable.