Women entrepreneurship has attracted the attention of academics and practitioners with a large body of research studies in recent years. Past literature reviews on women entrepreneurship have been criticized for their limited scope, lack of interdisciplinary perspective, and the need for more objective, technology-facilitated analytical methods. Our study provides insights into the development of women entrepreneurship research, including a new analysis through the lens of sustainable development and the impact of the COVID-19 pandemic. Bibliometric indicators and a systematic literature review approach are used to analyze literature published between 1991 and 2021 to better map the development of research and related opportunities for enhancing studies on women entrepreneurship. In addition to traditional bibliometric indicators such as publications, citations, etc., we used altmetrics, a new metric to assess the engagement and impact of publications based on social media presence. The Dimensions database has been used to assemble and arrange 3157 publications on women entrepreneurship, of which 843 publications are directly aligned with the Sustainable Development Goals (SDG) and 80 publications related to COVID-19. Our findings indicate that the top three SDG of interest to researchers are: SDG 8, decent work and economic growth; SDG 10, reducing inequalities; and SDG 5, gender equality. Within each SDG, we find concentrated studies on themes relating to the socio-political and small-medium enterprises, including family business management and gender biases, and their implications for sustainable development. Further, studies on the impact of COVID-19 reveal a significant bias towards women’s empowerment in ICT, digitization, and e-commerce while exposing the need for gender-moderated policies and governmental interventions. We offer suggestions for future studies on enabling and measuring the contributions of women’s entrepreneurship to sustainable development, including capital investments and the long-term impacts of the pandemic on women-led enterprises.

Purpose: This study aims to bring together theoretical concepts from the organizational justice, internal control and fraud literature to develop two distinct models relating to employee fraud and the quality of internal control procedures (ICP), respectively.Design/methodology/approach: Survey data from 64 Australian firms were used to develop the two models. The first model was tested using a logistic regression analysis, and the second model was tested using a multiple regression analysis.Findings: The first model reveals that the quality of ICP has a moderating effect on the relationship between perceptions of organizational justice and employee fraud. The second model indicates that ICP quality is significantly and positively related to three key organizational factors: the corporate ethical environment, the extent of risk management training of staff, and the internal audit (IA) activity level.Practical implications: Risk management strategies relating to employee fraud will need to pay greater attention to organizational factors that affect both perceptions of justice at the workplace and ICP quality, including fostering a more ethical and equitable work environment, increasing IA activities and staff training in risk management.Originality/value: Using the fraud triangle framework, this study extends previous literature by providing empirical evidence on the role of organizational justice and ICP regarding employee fraud.

Purpose: – This paper aims to examine whether the extent and type of corporate social responsibility (CSR) disclosures made by Indian public listed companies are associated with firm ownership and board characteristics. Design/methodology/approach: – Data analysis is based on the top 100 companies listed on the Bombay Stock Exchange (2007-2011) using a 17-item CSR disclosure measure. Findings: – The extent of CSR disclosure is positively associated with foreign ownership, government ownership and board independence and negatively associated with CEO duality. Promoter ownership has a negligible effect on the extent of CSR disclosure. In terms of the type of CSR disclosure, community information increases with government ownership and board independence, while environmental information expands with foreign ownership and board independence. Information on employees/human resources has a positive association with foreign ownership but decreases with CEO duality. The amount of product and services information increases with promoter ownership, foreign ownership and board independence and CEO duality. Practical implications: – Given the positive impact independent directors have on the extent of CSR disclosure, their role can be further strengthened in terms of overseeing quality of information disclosed. Stakeholders and regulators will need to develop greater awareness of firm CSR disclosure biases associated with ownership and more carefully scrutinize firm CSR activities that firms are “not” reporting on. Originality/value: – Empirical evidence on the link between corporate governance and CSR disclosure from a developing nation context is limited. This paper provides much needed evidence in this area from India – one of the largest, rapidly developing economies in the world.

Purpose – The purpose of this paper is to provide a review of the recent literature on internal audit independence and objectivity and discuss opportunities for future research. The topics examined are the organizational status of internal audit, the internal auditor's dual role as a provider of assurance and consulting activities, internal audit's involvement in risk management, outsourcing and co-sourcing of internal audit activities, and the use of internal audit as a training ground for managers. Design/methodology/approach – The approach used in this paper is a review of the literature followed by an identification of further research opportunities. Findings – The paper summarizes the existing body of knowledge relating to internal audit independence and objectivity and identifies gaps in the literature where further research is needed. Originality/value – The paper provides researchers with a useful summary of the literature on internal audit independence and objectivity and stimulates them to engage in further research in the area.

Purpose – The purpose of this paper is to examine how a risk management committee (RMC), as a newly evolving sub-committee of the board of directors, functions as a key governance support mechanism in the oversight an organisation's risk management strategies, policies and processes. However, empirical evidence on the factors associated with the existence and the type of RMCs remains scant. Design/methodology/approach – Using an agency theory perspective, this study investigates the association between board factors such as proportion of non-executive directors, Chief Executive Officer duality, and board size; as well as, other firm-related factors (e.g. auditor type, industry, leverage, and complexity), and the existence of a RMC, and the type of RMC (namely, a separate RMC versus one that is combined with the audit committee). Data was collected from the annual reports of the top 300 Australian Stock Exchange (ASX)-listed companies. Findings – The results, based on logistic regression analyses, indicate that RMCs tend to exist in companies with an independent board chairman and larger boards. Further, the results also indicate that in comparison to companies with a combined RMC and audit committee, those with a separate RMC are more likely to have larger boards, higher financial reporting risk and lower organisational complexity. Research limitations/implications – Data limited to top 200 top ASX-listed companies, thus restricting generalisability of the results. Originality/value – The findings of this study provide additional information on the use and design of RMCs in a voluntary setting.