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A dynamic information technology capability model for fostering innovation in digital transformation 促进数字化转型创新的动态信息技术能力模型
IF 15.6 1区 管理学 Q1 BUSINESS Pub Date : 2024-10-01 DOI: 10.1016/j.jik.2024.100589
The advent of the digital era has transformed the way businesses create, compete, and maintain their existence, particularly in the aftermath of the COVID-19 pandemic. To maintain resilience in the ever-changing business landscapes of today, especially in emerging economies, businesses utilize dynamic information technology capabilities (DITC) to cultivate organizational capacities that foster innovation. This article argues that Dynamic Information Technological Capabilities (DITC) allows companies to develop flexible and adaptive skills to foster innovation. The results from 684 Brazilian businesses showed that implementing DITC improved their ability to come up with both new ideas and ways to use existing ones. This was possible because DITC improved the firms' dynamic and improvisational skills. The post hoc analysis of FIMIX PLS and PLS-POS reveals that DITC plays a greater role in fostering innovation through dynamic capabilities (DCs) rather than improvisational capabilities. The research on unobserved heterogeneity showed that a high level of DITC hasBig and strong effects on developing dynamic and improvisational skills for coming up with new ambidexterity ideas. The results indicated that companies should integrate the potential of digital technology and information to establish organizational capacities that can effectively compete within developing economies.
数字时代的到来改变了企业的创造、竞争和生存方式,尤其是在 COVID-19 大流行之后。为了在当今瞬息万变的商业环境中保持弹性,尤其是在新兴经济体,企业利用动态信息技术能力(DITC)来培养促进创新的组织能力。本文认为,动态信息技术能力(DITC)使企业能够发展灵活、适应性强的技能,从而促进创新。来自 684 家巴西企业的研究结果表明,实施 DITC 提高了企业提出新想法和利用现有想法的能力。之所以能做到这一点,是因为 DITC 提高了企业的活力和随机应变能力。对 FIMIX PLS 和 PLS-POS 的事后分析表明,DITC 在通过动态能力(DC)而非即兴能力促进创新方面发挥了更大的作用。对未观察到的异质性的研究表明,高水平的 DITC 对发展动态能力和即兴能力以提出新的灵活创意有很大的影响。研究结果表明,企业应整合数字技术和信息的潜力,建立能够在发展中经济体中有效竞争的组织能力。
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引用次数: 0
The implications of blockchain for logistics operations and sustainability 区块链对物流运作和可持续性的影响
IF 15.6 1区 管理学 Q1 BUSINESS Pub Date : 2024-10-01 DOI: 10.1016/j.jik.2024.100611
Empirical studies based on detailed, theory-based analyses are essential for a deep understanding of technology adoption. This study provides an overview of blockchain applications in logistics management, employing a comprehensive theoretical framework. Blockchain is considered a critical digital infrastructure for logistics operations due to its distinctive characteristics, including decentralization, transparency, immutability, real-time information sharing, reliability, and end-to-end visibility. These characteristics address many contemporary logistics challenges. The study introduces a research model that integrates the fit-viability model (FVM) and task technology fit theory (TTF), demonstrating blockchain's suitability for enhancing logistics operational functions and sustainability performance. To validate the model, data were collected from logistics managers of 576 companies and analyzed using partial least squares (PLS) regression. This research offers valuable insights for managers, policymakers, and decision-makers on practical challenges and potential solutions in logistics through the application of blockchain. Furthermore, the study demonstrates that the implementation of blockchain can improve the alignment, resilience, transparency, integration, and sustainability of logistics tasks.
基于详细理论分析的实证研究对于深入了解技术应用至关重要。本研究采用全面的理论框架,概述了区块链在物流管理中的应用。区块链因其去中心化、透明性、不变性、实时信息共享、可靠性和端到端可视性等显著特点,被认为是物流运营的关键数字基础设施。这些特点解决了许多当代物流挑战。本研究引入了一个研究模型,该模型整合了适用性-可行性模型(FVM)和任务技术适用性理论(TTF),证明了区块链在增强物流运营功能和可持续性绩效方面的适用性。为了验证该模型,研究人员收集了 576 家公司物流经理的数据,并使用偏最小二乘法(PLS)进行了回归分析。这项研究为管理者、政策制定者和决策者提供了宝贵的见解,帮助他们了解通过应用区块链解决物流中的实际挑战和潜在解决方案。此外,研究还表明,区块链的实施可以提高物流任务的一致性、弹性、透明度、整合性和可持续性。
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引用次数: 0
Building an entrepreneurial ecosystem through Open Innovation fostered by public policies 通过公共政策促进开放式创新,建立创业生态系统
IF 15.6 1区 管理学 Q1 BUSINESS Pub Date : 2024-10-01 DOI: 10.1016/j.jik.2024.100587
Entrepreneurial ecosystems (EEs) are a growing focus for policymakers and academics seeking to foster innovation and economic growth. While existing literature has analysed various aspects of EEs, limited research has examined how public policies can contribute to their development. Through a single-case study, this study addresses this gap by analysing the role of a regional government in overcoming the challenges of building an EE. We explore the creation and development of the Biscay Startup Bay (BSB) EE in Bilbao City (Bizkaia, Basque Country, Spain). We describe the unique framework that they crafted and implemented, highlighting the key attributes that generate value for all stakeholders. This single-case study of the BSB EE in Spain offers valuable insights for policymakers seeking to design and implement successful Open Innovation-driven approaches to creating and developing regional EEs.
对于寻求促进创新和经济增长的政策制定者和学者来说,创业生态系统(EEs)日益成为关注的焦点。虽然现有文献分析了 EE 的各个方面,但对公共政策如何促进 EE 发展的研究却很有限。本研究通过一项单一案例研究,分析了一个地区政府在克服建设环境企业的挑战中所扮演的角色,从而弥补了这一空白。我们探讨了毕尔巴鄂市(西班牙巴斯克地区比斯开亚)比斯开创业湾(BSB)创业企业的创建和发展。我们描述了他们精心设计和实施的独特框架,强调了为所有利益相关者创造价值的关键属性。这项关于西班牙毕尔巴鄂创业园区的单一案例研究为决策者设计和实施成功的开放式创新驱动方法以创建和发展地区创业园区提供了宝贵的见解。
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引用次数: 0
Human resources well-being in innovative start-ups: Insights from a systematic review of the literature 创新型初创企业的人力资源福利:系统性文献综述的启示
IF 15.6 1区 管理学 Q1 BUSINESS Pub Date : 2024-10-01 DOI: 10.1016/j.jik.2024.100580
This study aims to unify the fragmented knowledge on human resource (HR) well-being in innovative start-ups, a critical factor in their success. Through a systematic literature review, we analysed 42 peer-reviewed articles using MySLR software to identify key themes and dimensions in this area. Our findings suggest that HR well-being in start-ups can be understood as a higher-order construct, encompassing three main dimensions: job satisfaction, psychological well-being, and work-life balance, including gender-related considerations. The study's implications are significant for academics and practitioners; as such, the proposed framework serves as a reference model for future research and a practical guide for start-up managers to improve employee well-being. The originality of this study lies in its comprehensive approach to synthesising existing research on HR well-being in start-ups, providing a unified framework that clarifies previously unclear and fragmented findings in the literature.
本研究旨在统一有关创新型初创企业人力资源(HR)福利的零散知识,这是企业成功的关键因素。通过系统的文献综述,我们使用 MySLR 软件分析了 42 篇同行评审文章,以确定该领域的关键主题和维度。我们的研究结果表明,初创企业的人力资源福利可以理解为一种高阶结构,包含三个主要维度:工作满意度、心理福利和工作与生活的平衡,包括与性别相关的考虑因素。这项研究对学术界和从业人员都具有重要意义;因此,所提出的框架既可作为未来研究的参考模型,也可作为初创企业管理者改善员工福利的实用指南。本研究的独创性在于它采用了一种全面的方法,综合了有关初创企业人力资源福利的现有研究,提供了一个统一的框架,澄清了以前文献中不明确和零散的研究结果。
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引用次数: 0
Applying the technology acceptance model to online self-learning: A multigroup análisis 将技术接受模型应用于在线自学:多组分析
IF 15.6 1区 管理学 Q1 BUSINESS Pub Date : 2024-10-01 DOI: 10.1016/j.jik.2024.100571
This study focuses on the structure of self-learning as a multidimensional construct, through competences such as autonomy and study planning of undergraduate students, over the last three years. The objective of this study, framed by Technology Acceptance Model (TAM), aims to gain insights into the acceptance of self-learning in online educational models within a post-pandemic, university context. More specifically and innovatively, this study sets out to explore gender differences in self-learning adoption, as previous studies have observed various findings.
Action variables and motivation play crucial roles in self-learning. Davis's original TAM model (1989) put forward five key variables, all of which are dealt with both theoretically and practically in this study. Additionally, this study puts forward several hypotheses based on the TAM model, addressing perceived ease of use, perceived usefulness, attitude, user satisfaction and intention to use in the context of online learning.
From a practical perspective, a multi-group analysis is carried out that has been applied to a sample made up of 313 male and female Spanish university students from different areas of knowledge. Questionnaires were conducted with all participants and statistics calculated; the results make it possible to affirm that the different dimensions of the self-learning structure are interrelated, and significant differences between men and women are observed in the adoption of the model.
The study concludes that online education fosters a positive attitude toward self-learning in female students, unlike what happens with male students. While the sample size might be considered a limitation of the study, the study nonetheless observes that female students appear to be more inclined to develop a sense of self-learning. In contrast, male students—though consumers of self-learning– do not generate the same attitude. Therefore, the conclusion can be drawn that online teaching is a way to promote self-learning in women, which may inform universities when designing programs promoting student autonomy with new technologies.
本研究的重点是过去三年中,通过本科生的自主性和学习规划等能力,将自学作为一种多维结构进行研究。本研究以技术接受模型(TAM)为框架,旨在深入了解后流行时代大学背景下在线教育模式中自学的接受程度。更具体和创新的是,本研究旨在探索自学采用中的性别差异,因为以往的研究已经观察到了不同的结果。戴维斯(Davis)最初的 TAM 模型(1989 年)提出了五个关键变量,本研究从理论和实践两方面探讨了所有这些变量。此外,本研究还根据 TAM 模型提出了若干假设,涉及在线学习中的感知易用性、感知有用性、态度、用户满意度和使用意向。研究对所有参与者进行了问卷调查,并计算了统计数据;结果表明,自学结构的不同维度是相互关联的,男女生在采用该模式方面存在显著差异。研究得出结论,与男生不同,在线教育促进了女生对自学的积极态度。虽然样本数量可能被认为是研究的一个局限,但研究仍然发现,女生似乎更倾向于培养自学意识。相比之下,男生虽然是自学的消费者,但并没有产生同样的态度。因此,可以得出这样的结论:在线教学是促进女性自学的一种方式,这可以为大学在设计利用新技术促进学生自主性的项目时提供参考。
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引用次数: 0
How does digitalization promote productivity growth in China? 数字化如何促进中国生产力的增长?
IF 15.6 1区 管理学 Q1 BUSINESS Pub Date : 2024-10-01 DOI: 10.1016/j.jik.2024.100586
In the context of Industry 4.0, advancements in computer technology and the digital revolution have profoundly impacted global economic growth. As digitalization assumes an increasingly critical role, this study innovatively integrates digital capital as a fundamental input, alongside labor and traditional capital, into non-parametric production technologies to evaluate the Luenberger-Hicks-Moorsteen total factor productivity(TFP) indicator. This approach provides a novel perspective on productivity growth in China during the digitalization era. Furthermore, a new input-based decomposition of the productivity indicator is proposed to identify the driving forces behind China's rapid economic expansion. The factors influencing productivity change and its decomposition components are further analyzed. Utilizing panel data from 30 provinces in China covering the period from 2012 to 2021, the findings reveal that overall productivity growth in China increased by 2.73 % during the sample period, with contributions of 64.97 % from labor and 35.01 % from digital capital. Conversely, the contribution rate of non-digital capital to TFP growth was -0.02 %. This suggests that China's economic growth is primarily driven by labor, followed by digital capital, while the influence of traditional capital is diminishing. Furthermore, the regression results underscore the significant contribution of digital economy development to TFP growth.
在工业 4.0 的背景下,计算机技术的进步和数字革命深刻影响了全球经济增长。随着数字化扮演着越来越重要的角色,本研究创新性地将数字资本作为一种基本投入,与劳动力和传统资本一起纳入非参数生产技术,以评估卢恩伯格-希克斯-莫尔斯坦全要素生产率(TFP)指标。这一方法为数字化时代中国的生产率增长提供了一个新的视角。此外,还提出了一种新的基于投入的生产率指标分解方法,以确定中国经济快速扩张背后的驱动力。此外,还进一步分析了影响生产率变化的因素及其分解成分。利用中国 30 个省份 2012 年至 2021 年的面板数据,研究结果表明,样本期内中国总体生产率增长了 2.73%,其中劳动力贡献率为 64.97%,数字资本贡献率为 35.01%。相反,非数字资本对全要素生产率增长的贡献率为-0.02%。这表明,中国经济增长的动力主要来自劳动力,其次是数字资本,而传统资本的影响力正在减弱。此外,回归结果凸显了数字经济发展对全要素生产率增长的重要贡献。
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引用次数: 0
Highlighting gaps in technology acceptance research: A call for integrating happiness and well-being into smart city development 强调技术接受度研究的差距:呼吁将幸福和福祉融入智慧城市发展
IF 15.6 1区 管理学 Q1 BUSINESS Pub Date : 2024-10-01 DOI: 10.1016/j.jik.2024.100585
Today's world is dealing with various challenges such as global warming, overpopulation, resource allocation, uneven economic development and many others. Most of these issues are not novel; however, since the number of global populations living in urban areas is expected to increase, these problems will become more and more difficult to manage. Some of these challenges and issues refer to fast urbanization, old infrastructure or the difficulty of properly managing new technologies in cities. Smart city initiatives are frequently viewed as solutions to these challenges, but the reliance on technology alone may be misleading. Despite the widespread adoption of advanced technologies in urban areas to overcome several problems, there is a lack of research on their impact on residents' overall well-being and happiness. Our paper addresses this gap by critically evaluating existing technology acceptance models, which have primarily focused mostly on usage intention and use behaviour, to identify their limitations in addressing the complex effects of technology on well-being. The aim was therefore to explore the extent to which technology can contribute to increased happiness in smart cities and how existing research streams address this relationship. To achieve our aim, we employ a mixed-methods approach, namely integrating the IMD Smart City Index and Happy City Index to explore the connection between “smartness” and “happiness” a scoping review and bibliographic analysis of over 5000 papers on technology adoption, complemented with an empirical survey of 193 millennials on their attitudes towards smart technology and well-being.
Through an extensive literature review, this paper highlights the overlooked research on smart city to improve well-being by proposing that future research should focus on expanding technology acceptance frameworks that should include measures for happiness and well-being. Our findings highlight the importance for continued research into the impact of technology on well-being and the necessity for a holistic approach that merges technological advancements and well-being in smart city development. This study emphasizes the need for future research to expand technology acceptance frameworks to include measures for happiness and well-being, providing a more comprehensive understanding of the role of technology in enhancing urban life.
当今世界正面临着各种挑战,如全球变暖、人口过剩、资源分配、经济发展不平衡等。这些问题中的大多数并不新奇,但由于预计全球居住在城市地区的人口数量将不断增加,这些问题将变得越来越难以管理。其中一些挑战和问题涉及快速城市化、基础设施陈旧或城市中新技术难以妥善管理等问题。智慧城市倡议经常被视为这些挑战的解决方案,但仅仅依赖技术可能会产生误导。尽管城市地区广泛采用先进技术来克服若干问题,但却缺乏关于这些技术对居民整体福祉和幸福感的影响的研究。我们的论文针对这一空白,对现有的技术接受模型进行了批判性评估,这些模型主要侧重于使用意向和使用行为,以确定它们在解决技术对幸福感的复杂影响方面的局限性。因此,我们的目的是探索技术能在多大程度上促进智慧城市幸福感的提升,以及现有的研究流派是如何处理这种关系的。为了实现这一目标,我们采用了一种混合方法,即整合 IMD 智能城市指数和幸福城市指数,探索 "智能 "与 "幸福 "之间的联系,对 5000 多篇关于技术采用的论文进行了范围界定和文献分析,并对 193 名千禧一代进行了实证调查,了解他们对智能技术和幸福感的态度。我们的研究结果强调了继续研究技术对幸福感的影响的重要性,以及在智慧城市发展中将技术进步与幸福感相结合的整体方法的必要性。本研究强调,未来的研究需要扩展技术接受度框架,纳入幸福感和福祉的衡量标准,从而更全面地了解技术在改善城市生活中的作用。
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引用次数: 0
Who uses it and for what purpose? The role of digital literacy in ChatGPT adoption and utilisation 谁在使用?数字扫盲在 ChatGPT 的采用和使用中的作用
IF 15.6 1区 管理学 Q1 BUSINESS Pub Date : 2024-10-01 DOI: 10.1016/j.jik.2024.100602
This article investigates the critical role of Digital Literacy (DL) in shaping the adoption and use of ChatGPT. As advanced AI tools rapidly integrate into daily life, it is essential for both policymakers and technology developers to understand the factors driving their mainstream adoption. DL was quantified using the Internet Skills Scale (ISS) tool, applied on a scale of 0 to 10 across six areas of ChatGPT application: general use, testing possibilities, entertainment, fulfilling work and school tasks, obtaining new knowledge, and companionship during moments of solitude. The study employs non-parametric difference tests, relational analyses, and binomial logistic regression models, analysing data from a statistically representative sample (N = 1,025) of the Czech population. The findings reveal significant relationships between DL and five of the six areas. Higher DL levels correlate with using ChatGPT for testing, entertainment, and acquiring new knowledge. Conversely, lower DL levels are linked to using ChatGPT as a companion during moments of solitude. Notably, no significant relationship was found between DL and using ChatGPT for work or educational purposes. These results suggest that as DL improves, the use of AI tools like ChatGPT will diversify across different contexts. The study highlights the need for targeted DL programs to enhance AI adoption, reduce digital inequalities, and ensure that advanced technologies are accessible to all population segments.
本文研究了数字素养(DL)在影响聊天GPT 的采用和使用方面的关键作用。随着先进的人工智能工具迅速融入日常生活,政策制定者和技术开发者必须了解推动其主流应用的因素。DL 采用互联网技能量表(ISS)工具进行量化,在 ChatGPT 应用的六个领域(一般使用、测试可能性、娱乐、完成工作和学习任务、获取新知识以及独处时的陪伴)采用 0-10 分制。研究采用了非参数差异检验、关系分析和二项式逻辑回归模型,分析了具有统计代表性的捷克人口样本(N = 1,025)的数据。研究结果表明,DL 与六个领域中的五个领域之间存在重要关系。较高的 DL 水平与使用 ChatGPT 进行测试、娱乐和获取新知识相关。相反,较低的 DL 水平则与使用 ChatGPT 作为独处时的伴侣有关。值得注意的是,在 DL 与将 ChatGPT 用于工作或教育目的之间没有发现明显的关系。这些结果表明,随着 DL 的提高,像 ChatGPT 这样的人工智能工具的使用将在不同环境中多样化。这项研究强调,有必要制定有针对性的 DL 计划,以提高人工智能的采用率,减少数字不平等现象,并确保所有人群都能使用先进技术。
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引用次数: 0
Addressing barriers to big data implementation in sustainable smart cities: Improved zero-sum grey game and grey best-worst method 解决可持续智慧城市中实施大数据的障碍:改进的零和灰色博弈和灰色最佳-最差法
IF 15.6 1区 管理学 Q1 BUSINESS Pub Date : 2024-10-01 DOI: 10.1016/j.jik.2024.100593
The optimization of sustainable smart cities is an essential endeavor in modern urban development, aiming to enhance the quality of life for citizens while minimizing environmental impacts. Big data plays a critical role in achieving these goals by enabling the collection, analysis, and utilization of vast amounts of information to make informed decisions. However, implementing big data in smart cities faces significant barriers, including data-sharing challenges, technical limitations, and organizational non-cooperation. Addressing these barriers is crucial for the successful deployment of smart city initiatives. We propose a novel approach to tackle these challenges using the Improved Zero-Sum Grey Game (IZSGG) theory and the Grey Best-Worst Method (G-BWM). This method comprehensively analyzes the risks and uncertainties associated with big data implementation in smart cities. By modeling the interactions between different stakeholders and their competing interests, IZSGG theory provides a framework to identify optimal strategies for data management. The G-BWM further refines these strategies by evaluating and prioritizing the various factors influencing big data utilization. Our findings reveal that the worst-case scenario for a smart city involves the simultaneous occurrence of several risks, all of which have positive values, indicating their potential to significantly disrupt smart city operations. The specific risks identified include: the sharing of data and information, the collection and recording of data, technical limitations and challenges associated with technology, the non-cooperation of organizations, and issues related to the interpretation of complex information. The technical barrier is the most significant with a weight of w(T)=0.6152, indicating its critical role compared to other barriers. Within this category, the sub-barrier of technical and technological constraints is particularly critical, with a weight of 0.39267375.
优化可持续智慧城市是现代城市发展的一项重要工作,旨在提高市民的生活质量,同时最大限度地减少对环境的影响。大数据通过收集、分析和利用海量信息做出明智决策,在实现这些目标方面发挥着至关重要的作用。然而,在智慧城市中实施大数据面临着巨大的障碍,包括数据共享挑战、技术限制和组织不合作。解决这些障碍对于成功部署智慧城市计划至关重要。我们提出了一种新方法,利用改进的零和灰色博弈(IZSGG)理论和灰色最佳-最差法(G-BWM)来应对这些挑战。该方法全面分析了与智慧城市大数据实施相关的风险和不确定性。IZSGG 理论通过模拟不同利益相关者之间的互动及其相互竞争的利益,为确定数据管理的最佳策略提供了一个框架。G-BWM 通过对影响大数据利用的各种因素进行评估和优先排序,进一步完善了这些策略。我们的研究结果表明,智慧城市最坏的情况是同时发生几种风险,所有这些风险都具有正值,表明它们有可能严重破坏智慧城市的运行。已确定的具体风险包括:数据和信息共享、数据的收集和记录、技术限制和与技术相关的挑战、组织的不合作以及与复杂信息的解释相关的问题。技术障碍是最重要的障碍,其权重为 w(T)=0.6152,表明与其他障碍相比,技术障碍起着关键作用。在这一类别中,技术和工艺限制子障碍尤为重要,权重为 0.39267375。
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引用次数: 0
Are material ESG issues making their way into key audit matters? An analysis of Colombian innovative companies 重大环境、社会和治理问题是否正在成为关键审计事项?对哥伦比亚创新企业的分析
IF 15.6 1区 管理学 Q1 BUSINESS Pub Date : 2024-09-26 DOI: 10.1016/j.jik.2024.100574
This study examines whether auditors are innovating in their audit reports by incorporating material environmental, social, and governance (ESG) issues from companies' sustainability reports into the Key Audit Matters (KAMs) section. Additionally, it assesses whether ESG performance influences this inclusion. Content analysis was conducted on the materiality matrices of sustainability reports and KAMs disclosures for 20 Colombian companies listed on the COLCAP index during the period 2019–2021. Using logistic regression analysis, we examined relationships between ESG scores and KAMs disclosure of material ESG issues. The results obtained show that auditors strongly emphasise governance but tend to overlook social and environmental issues within their KAMs. Furthermore, higher governance scores increase the likelihood of ESG consideration in the KAMs, while lower profitability and leverage also lead to greater ESG inclusion in the KAMs. This pioneering study offers an initial analysis of whether material ESG issues arising from sustainability reports also appear in KAMs disclosures, thus addressing a significant literature gap. The study findings suggest that auditors need appropriate guidance and enhanced competencies to perform holistic ESG risk evaluation, as the acceptance of integrated sustainability reporting is gaining momentum globally.
本研究通过将公司可持续发展报告中的重大环境、社会和治理 (ESG) 问题纳入关键审计事项 (KAMs) 部分,探讨审计师是否在审计报告中进行了创新。此外,它还评估了 ESG 表现是否会影响这种纳入。我们对 20 家哥伦比亚 COLCAP 指数上市公司 2019-2021 年期间可持续发展报告和 KAMs 披露的实质性矩阵进行了内容分析。利用逻辑回归分析,我们研究了 ESG 分数与 KAMs 披露重大 ESG 问题之间的关系。结果表明,审计师非常重视治理,但往往忽视其 KAM 中的社会和环境问题。此外,治理得分越高,在 KAM 中考虑 ESG 的可能性就越大,而盈利能力和杠杆率越低,在 KAM 中纳入 ESG 的可能性就越大。这项开创性的研究对可持续发展报告中出现的重大环境、社会和治理问题是否也会出现在 KAMs 披露中进行了初步分析,从而填补了文献空白。研究结果表明,随着全球对综合可持续发展报告的接受度不断提高,审计师需要适当的指导和更强的能力来进行全面的 ESG 风险评估。
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引用次数: 0
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