Elies Seguí‐Mas
Biographic Data
| ID | 6699794 |
|---|---|
| NAME | Elies Seguí‐Mas |
| GIVEN NAMES | Elies |
| FAMILY NAME | Seguí‐Mas |
| SIGNATURE | MAS E S |
| AFFILIATIONS | Universitat Politècnica de València |
| ORCID | 0000-0001-6985-4758 |
| VERIFIED | Yes |
| TOTAL WORKS | 5 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 5 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2015 |
| LATEST PUBLICATION YEAR | 2025 |
| H-INDEX | 0 |
Is all that glitters gold? Exploring sustainability and business ethics education in ethics-friendly environments
Purpose This study aims to identify students’ perceptions of the importance and objectives of sustainability and business ethics education, considering contextual factors (ethics-friendly environments) and including the social desirability (SD) bias to strengthen data robustness and assess response truthfulness. Design/methodology/approach A survey was administered to 170 business students at an Icelandic university to measure their attitudes and…
Should I Stay or Should I Go? Auditor Ethical Conflict and Turnover Intention
Ethical conflicts (ECs), dilemmas auditors face when personal values or professional obligations clash with their actions, pose significant challenges to the auditing profession, potentially influencing turnover intention (TI). This study addresses a knowledge gap in the related research by focusing on two critical EC triggers: workload (WL) and perceived auditor ethical failure (PAEF: ethical sensitivity), which refers to auditors’ perceptions o…
The role of the audit committee in enhancing the credibility of CSR disclosure
This study examines the influence of audit committee attributes, namely financial expertise, independence, meeting frequency and size, on the adoption of CSR assurance. The study also offers insight into the effect of audit committee attributes on the scope and level of CSR assurance and the selection of CSR assurance providers. Contextually, this is achieved using a sample of European companies listed on the STOXX 600 index over the period 2012–…
The effect of the board on corporate social responsibility
This is the first study that presents a full picture of the field by using a combination of two methodologies, bibliometric and social network analysis (SNA). Thus, this work maps the knowledge of previous research and suggest new avenues for future research for the relationship between board characteristics and corporate social responsibility (CSR) and CSR disclosure (CSRD). We analysed 242 articles published on Web of Science database (WoS) jou…
Sustainability Assurance on the Biggest Cooperatives of the World
Sustainability Assurance (SA) is increasing worldwide. Cooperatives are highly susceptible to CSR but there is an interesting research gap regarding SA in them. We use mixed research methods (statistical and content analysis) to study SA practices of the top 300 cooperatives worldwide. Paradoxically, our results show scarce or late SA adoption, and country‐level and sector sensibility do not affect SA adoption significantly. Conversely, country‐l…
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Sustainability Assurance on the Biggest Cooperatives of the World
Sustainability Assurance (SA) is increasing worldwide. Cooperatives are highly susceptible to CSR but there is an interesting research gap regarding SA in them. We use mixed research methods (statistical and content analysis) to study SA practices of the top 300 cooperatives worldwide. Paradoxically, our results show scarce or late SA adoption, and country‐level and sector sensibility do not affect SA adoption significantly. Conversely, country‐l…
The effect of the board on corporate social responsibility
This is the first study that presents a full picture of the field by using a combination of two methodologies, bibliometric and social network analysis (SNA). Thus, this work maps the knowledge of previous research and suggest new avenues for future research for the relationship between board characteristics and corporate social responsibility (CSR) and CSR disclosure (CSRD). We analysed 242 articles published on Web of Science database (WoS) jou…
The role of the audit committee in enhancing the credibility of CSR disclosure
This study examines the influence of audit committee attributes, namely financial expertise, independence, meeting frequency and size, on the adoption of CSR assurance. The study also offers insight into the effect of audit committee attributes on the scope and level of CSR assurance and the selection of CSR assurance providers. Contextually, this is achieved using a sample of European companies listed on the STOXX 600 index over the period 2012–…
Should I Stay or Should I Go? Auditor Ethical Conflict and Turnover Intention
Ethical conflicts (ECs), dilemmas auditors face when personal values or professional obligations clash with their actions, pose significant challenges to the auditing profession, potentially influencing turnover intention (TI). This study addresses a knowledge gap in the related research by focusing on two critical EC triggers: workload (WL) and perceived auditor ethical failure (PAEF: ethical sensitivity), which refers to auditors’ perceptions o…
Is all that glitters gold? Exploring sustainability and business ethics education in ethics-friendly environments
Purpose This study aims to identify students’ perceptions of the importance and objectives of sustainability and business ethics education, considering contextual factors (ethics-friendly environments) and including the social desirability (SD) bias to strengthen data robustness and assess response truthfulness. Design/methodology/approach A survey was administered to 170 business students at an Icelandic university to measure their attitudes and…
Political science (5 works) · Business (4 works) · Public relations (4 works) · Accounting (3 works) · Auditing, Earnings Management, Governance (3 works) · Corporate Social Responsibility Reporting (3 works) · Audit (2 works) · Business ethics (2 works) · Computer Science (2 works) · Corporate Finance and Governance (2 works)