茉莉花革命十年后:社会审计对投资和信贷决策重要吗?

IF 3.8 Q2 BUSINESS EuroMed Journal of Business Pub Date : 2023-03-21 DOI:10.1108/emjb-04-2022-0076
Feten Arfaoui, I. Kammoun, Imen Ben Slimene
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引用次数: 0

摘要

目的本研究旨在探讨突尼斯金融分析师和银行家眼中经审计的社会信息在经济决策中的有用性。设计/方法论/方法作者使用12次半结构化访谈进行了一项探索性的定性研究:其中7次是对金融分析师进行的,5次是对银行家进行的。发现这项研究的结果表明,金融分析师和银行家在做出投资/信贷决策时很少关注经审计的社会信息。作者还表明,社会审计的低有用性是由许多与政治、经济、监管、教育、文化和认知因素有关的原因造成的。原创性/价值这项研究在几个方面对当前的文献做出了贡献。首先,它丰富了人们对社会审计有用性的认识。据作者所知,这是第一项探索金融分析师和银行家对经审计的社会信息的看法及其对决策的有用性的研究。第二,对突尼斯背景的关注是有趣的,因为自茉莉花革命爆发以来,政治、经济和社会条件的不确定性和不稳定就标志着突尼斯背景。第三,本研究进一步探讨了影响社会审计感知的最重要因素。
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Ten years after the Jasmine Revolution: do social audits matter for investment and credit-granting decision-making?
PurposeThis research aims to explore the perceived usefulness of audited social information in making economic decisions, in the eyes of both Tunisian financial analysts and bankers.Design/methodology/approachThe authors conduct an exploratory qualitative study using twelve semi-structured interviews: seven are carried out with financial analysts, and five are performed among bankers.FindingsThis study’s results reveal that financial analysts and bankers paid little attention to the audited social information in making investment/credit granting decisions. The authors also show that the low perceived usefulness of social audit is due to many reasons related to political, economic, regulatory, educational, cultural and cognitive factors.Originality/valueThis study contributes to the current literature in several ways. First, it enriches the knowledge about the perceived usefulness of social audit. To the authors’ knowledge, this is the first study to explore the perception of financial analysts and bankers to audited social information and its usefulness for decision-making. Second, the focus on the Tunisian context is interesting as it was marked, since the outbreak of the Jasmine Revolution, by the uncertainty and the instability of political, economic and social conditions. Third, this research goes further by exploring the most important factors affecting the perceiveness of social auditing.
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来源期刊
CiteScore
9.80
自引率
19.20%
发文量
61
期刊介绍: The EuroMed Journal of Business (EMJB) is the premier publication facilitating dialogue among researchers from Europe and the Mediterranean. It plays a vital role in generating and disseminating knowledge about various business environments and trends in this region. By offering an up-to-date overview of emerging business practices in specific countries, EMJB serves as a valuable resource for its readers. As the official journal of the EuroMed Academy of Business, EMJB is committed to reflecting the economic growth seen in the European-Mediterranean region. It aims to be a focused and targeted business journal, highlighting environmental opportunities, threats, and marketplace developments in the area. Through its efforts, EMJB promotes collaboration and open dialogue among diverse research cultures and practices. EMJB serves as a platform for debating and disseminating research findings, new research areas and techniques, conceptual developments, and practical applications across various business segments. It seeks to provide a forum for discussing new ideas in business, including theory, practice, and the issues that arise within the field.
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