This document seeks to identify the associated factors that lead banking institutions to adopt and disclose CSR practices, considering that previous studies show contradictory results. Therefore, is important to integrate the findings from previous research, given the importance of CSR practices for the financial performance and the level of risk of organizations. The study employed the random effect meta-analysis technique, the data analysis was carried out with papers published between 2005 and 2021 and integrates the results of research that has analyzed a total of 6208 observations in 40 countries. The results of the research show a significant positive association between, legitimacy of existence and reputation as associated factors for developing CSR practices, whereas the regulation, the inclusion of foreign board members, and stakeholder relationships have an insignificant positive association as an associated factor with the development of CSR practices. Corporate governance factors have a significant positive relationship with the presence of women on the board and the size of the board. In addition, the board’s independence and the duality of the CEO have an insignificant negative association. This paper provides evidence of the need for research in CSR practices in the banking sector, especially in Latin America where the literature is almost non-existent. In addition, it also shows the need for research on corporate governance factors, especially on how the presence of women on the board influences the development of CSR practices, considering the scarce existing literature that analyses these factors.

This study adopts an integrated approach to analyze the environmental, social, and governance (ESG) dimensions and their relationship with corporate value in terms of two separate hypotheses: financial performance and market value. While previous studies in the literature have researched ESG from an overall aspect, this study stands out by simultaneously considering all three dimensions individually, providing a holistic and detailed view of their combined impact on corporate value to obtain insights for sustainable investments. Another contribution to the literature is the best practices associated with dialogue with stakeholders, as this study significantly contributes to the ongoing debate regarding sustainable investments. It is very important to demonstrate the relationship between ESG dimensions and corporate value based on empirical evidence. Thus, this study fills a gap in the literature and offers a basis for future research on sustainable investments from a multidimensional perspective of ESG. A relevant contribution is a dataset that includes detailed information about ESG dimensions for 100 publicly listed companies on the B3 stock market in Brazil. This comprehensive research allows for a robust generalization of the results and proposes insights that can be applied in a variety of contexts, increasing the relevance and practical applicability of this paper.

Companies in the Water Industry present digital Corporate Social Responsibility (CSR) agenda and, also, the social and environmental commitment to their stakeholders through the websites. The purpose of this research is to assess the digital CSR in Portuguese companies of the Water Industry. Furthermore, the research examines factors that impacts on the digital status of the online disclosure. The authors analyze the CSR information published on their websites of the Portuguese companies, operating in bottle water industry using empirical analysis. The data was collected based on the Global Reporting Initiative (GRI 2021a) standards that details the level of disclosure in this industry and highlight areas of underreporting. The results point to factors that need to improve to companies’ digital CSR report good practices and weak points based on the companies’ size, number of employees and turnover as factors that influence this level of disclosure.

This research identifies trends in artificial intelligence (AI) in auditing and fraud detection using a combination of two methods: a bibliometric and a systematic review of AI trends in auditing in fraud detection. This research develops a bibliometric analysis of 1,348 papers on “fraud”, “auditing”, and “artificial intelligence” from 1986 to 2022. The results provide a robust set of information for in-depth research on AI trends in auditing and security detection. They not only demonstrate that there is growing academic interest in the research topic of fraud but also show clear evidence that the words “fraud”, “crime”, and “fraud detection” were the most cited, generating a great impact in the literature and developing concern with the topic. Our analysis suggests that the application of AI allows for greater facilitation of procedures to combat fraud and irregularities in the field of criminal justice and fundamental rights. Most technological changes increase ethical motivations to deter fraud, and these changes will lead to a long-term decrease in the incidence of fraud (Karpoff, 2021). This research contributes to AI valuing in audit procedures to detect and prevent fraud and simultaneously mitigate it. It also contributes to the literature, highlighting trends in AI, auditing and fraud detection, thereby enabling the development of professional judgment on the topic and providing direction for future investigations.

El cambio normativo que se ha producido en España en materia de auditoría posibilita analizarla en función de los posicionamientos de los distintos grupos profesionales implicados en ese mercado. El objetivo del presente artículo es analizar la prestación de servicios adicionales de auditoría, realizando un estudio empírico sobre el posicionamiento de los profesionales relacionados con la auditoria de los aspectos legales que regulan la realización de éstos servicios, a fin de determinar su acuerdo o desacuerdo con la actual regulación y proporcionar conclusiones relevantes para futuras reformas en auditoria. La investigación empírica fue realizada mediante encuesta a 266 profesionales especializados en auditoría. Se aplicó el método de componentes principales y los intervalos de confianza. Se identificaron las variables más importantes para medir el grado de independencia de una firma y se analizaron las diferencias entre los tres colectivos profesionales establecidos en función de su nivel de prohibición con respecto a la legislación. Los resultados señalan que estos tres subgrupos profesionales, tienen un comportamiento claramente diferenciado respecto del nivel de prohibición global de las incompatibilidades analizadas y del nivel de importancia asignada a las prohibiciones en las dos tipologías de servicios que se han hallado. Se concluye que la actual legislación es demasiado laxa