Kemi C. YekiniAston University · Aston Business School
Kemi C. Yekini
About
51
Publications
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Introduction
Professor Kemi C. Yekini currently works at the Department of Accounting, Aston Business School, Aston University, Birmingham. Kemi does research in Quantitative Social Research and Sociological Theory. Their current project is to harness state-of-the-art technologies to develop a digital semiotics framework, integrating traditional semiotic principles with advanced tools for sustainability report evaluation.
Additional affiliations
December 2017 - October 2019
September 2012 - November 2017
September 2011 - September 2014
Publications
Publications (51)
Organisations are increasingly expected to respond to societal and environmental issues within their supply chains. The nuances of this expectation necessitate the consideration of the disparities in corporate social responsibility (CSR) practices within supply chains. Drawing on the stakeholder theory, this paper examines the meanings and influenc...
Purpose
This study aims to examine the effects of firm performance on chief executive officer (CEO) turnover and the moderating role of CEO attributes on the firm performance–CEO turnover relationship.
Design/methodology/approach
Probit regressions were used to examine the relationship between various CEO attributes and CEO turnover and the modera...
Purpose
This study aims to examine the level of corporate social responsibility (CSR) disclosure among the UK extractive and retail sectors and consequently ascertain whether corporate board characteristics and firm characteristics can explain observable differences in the extent of CSR disclosure.
Design/methodology/approach
Based on the KPMG sur...
This study examines the relationship between board composition and voluntary risk disclosure during uncertainty for a sample of United Kingdom-listed companies. A strand of the disclosure literature focusing on the impact of the board on corporate disclosure argues that board composition influences the extent and quality of corporate disclosure, bu...
Environmentalism is an increasing concern of the non-government organisation (NGOs) arising from the strategic partnership that they provide for their governmental counterparts. Environmental rights are broad in terms of philosophy, ideology and social movement, such that the cooperation between governmental and non-governmental organisation is fas...
Despite the proliferation of studies on corporate social responsibility (CSR), there is a lack of consensus and a cardinal methodological base for research on the quality of CSR communication. Over the decades, studies in this space have remained conflicting, unintegrated and sometimes overlapping. Drawing on semiotics-a linguistic-based theoretica...
Non-governmental organisations (NGOs) play a key role in all aspects of human endeavour through advocacy, and especially in supporting the most vulnerable in the society. The role of NGOs is more pertinent as the world faces the reality of a global pandemic on a scale that has not been seen for generations. Consequently, NGOs will continue to play...
Purpose: This paper examines two important issues in CSR scholarship. First, the study problematizes corporate social responsibility (CSR) as a form of self-regulation. Second, the research explores how CSR strategies can enable firms to recognise and internalise their externalities while preserving shareholder value.
Design/Methodology: This study...
Purpose
The purpose of this study is to re-examine the factors that affect the level of environmental information disclosures (EID) following the issuance of the “Environmental Information Disclosure Guidelines for Chinese Listed Companies”.
Design/methodology/approach
The study is underpinned by stakeholder and legitimacy theories. Level of EID w...
Purpose - This study examines the extent to which board characteristics and ownership structure affect firm performance with specific focus on providing new empirical insights following the revised Corporate Governance (CG) code 2012.
Design/methodology/approach - This study uses a sample of non-financial firms listed on Pakistan Stock Exchange (...
The Issues
Countries across the world are dealing with environmental, social, and economic impacts of rapid population growth as well as development and natural resource constraints. Therefore, a strong non-governmental organisation (NGO) community are rising to join hands with other institutions in dealing with these issues more successfully (Pelo...
Purpose
Financial transactions fraud (FTF) and financial statements fraud (FSF) grew exponentially during the past decades coupled with complex and sophisticated technological developments. This study aims to investigate the practitioners’ interpretation of fraud with recurring audit issues in the disclaimer audit opinions (DAOs) reports within the...
This study re-examines the factors that affect the level of Environmental Information Disclosures (EID) following the issuance of the “Environmental Information Disclosure Guidelines for Chinese Listed Companies”. The study is underpinned by stakeholder and legitimacy theories. The level of EID was measured for 100 Chinese companies using a scoring...
In this paper we examined the relationship between CSR and corporate sustainability of Chinese companies listed on the Shenzhen Stock Exchange. This is necessitated by the high demand and increase in CSR activities and disclosures around the globe. Using a sample of 317 companies, we drew insights from the triple bottom line (TBL) and stakeholder t...
This study investigates the practitioners’ interpretation of fraud with recurring audit issues in the Disclaimer Audit Opinions (DAOs) reports within the Solomon Islands Public Sector (SIPS). The empirical study involves qualitative data analysis. The analysis alongside theoretical developments is informed by the “fraud triangle” theory. The resear...
Purpose
The purpose of this paper is to examine how differences in the institutional environments of a multinational enterprise (MNE) shape the role of management control systems (MCSs) and social capital in the headquarter (HQ)-subsidiary relationship of an emerging economy MNE.
Design/methodology/approach
A case study design was adopted in this...
Abstract:
Purpose - This study investigates employee fraud within small enterprises in the Nigerian
mobile phone sector. It also seeks to understand the key factors that motivate employees to engage in fraudulent behaviours against their employers, and the consequences of these fraudulent behaviours on small businesses (SMEs) in Nigeria.
Design/me...
Despite increase mistrust between corporations and societies in the aftermath of the global corporate misbehaviours, the literature examining the impact of community concerns on corporate communications is undeveloped. Our paper is timely; it contributes to the literature on corporate social responsibility (CSR) by considering the impacts of commun...
The chapter argues for a linguistic based theory and analytical tool – Semiotics in evaluating the quality and authenticity of Corporate Social Responsibility Reports (CSRR). Despite the proliferation of studies on CSR communication, there is lack of consensus and cardinal methodological base for evaluating the quality of CSRR. Over the decades, th...
One method of achieving company expansion to address new markets and access cheaper funds is through
international mergers and acquisitions (M&A). The companies in the Gulf zone following Islamic principles are keen
to engage with non-Islamic companies, for example, European companies to access the benefits of globalization.
However, for such takeo...
This study investigates the link between board independence and the quality of community disclosures in annual reports. Using content analysis and a panel dataset from UK FTSE350 companies the results indicate a statistically significant relationship between board independence, as measured by the proportion of nonexecutive directors, and the qualit...
This study investigates the link between board independence and the quality of community disclosures in annual reports. Using content analysis and a panel dataset from UK FTSE 350 companies the results indicate a statistically significant relationship between board independence, as measured by the proportion of nonexecutive directors, and the quali...
Title of chapter: Bridging Governance Gap with Political CSR
Abstract
Corporate social responsibility (CSR) has attracted varied applications in management. This chapter contribution provides evidence of a political CSR where multinational corporations (MNCs) are complementing government’s role in bridging governance gap. The governance gap thesis...
This study uses the lenses of the stakeholder and the media agenda-setting theories to investigate the impact of community expectations on Corporate Community Involvement disclosures (CCID) in the annual reports of UK listed companies. Using content analysis and a panel study approach, we find no significant support for CCID/community expectation r...
(ICT) among the Small and Medium Enterprises (SME) in Nigeria. An exploratory research
design was adopted using a structured survey instrument administered to 40 SMEs that was
conveniently selected from the database of SMEs in Lagos, Ogun and Oyo States of Nigeria.
Descriptive statistics was employed for the analysis through the use of statistical...
Purpose: This article investigates the perspectives of managers involved in sustainability reporting in the
Nigerian oil industry.
Design/Methodology: The article adopts a survey methodology in its approach to conduct this investigation.
The survey employed a structured interview to investigate five themes built around the motivation for
sustainabi...
Spatio-Temporal Auditing (STA) entails a critical examination of performance of economic policies and
development programmes within a defined context, space and time. This paper employs the STA to critique
Nigeria’s industrial policies (IPs) and entrepreneurship development interventions (EDIs) from 1946 to 2013 with
a view to answering the salient...
Religion in the contemporary times has potentials from which conventional models and theories
could leverage for public wellbeing. Considering the moral and ethical dimensions of corporate
social responsibility (CSR), understanding this nebulous concept from the religious
lenses could help strengthen CSR compliance and reporting in the industrial s...
Religion in the contemporary times has potentials from which conventional models and theories could leverage for public wellbeing. Considering the
moral and ethical dimensions of corporate social responsibility (CSR), understanding this nebulous concept from the religious lenses could help strengthen CSR compliance and reporting in the industrial s...
This study focused on Corporate Community Involvement Disclosures (CCID), a theme usually disclosed under Corporate Social Responsibility Disclosures (CSRD) in annual reports. The primary aim of the research is to investigate the genuineness and raison d'être of CCID in annual reports. To do this the researcher adopted a holistic approach employing...
Purpose
The purpose of this study is to examine whether corporate community involvement disclosures (CCID) in annual reports can be construed as a measure of corporate community development (CCD) or a mere signal of corporate social responsibility (CSR) observance.
Design/methodology/approach
Using content analysis and a quality score index, the s...
Evidences exist that investors see social and environmental information as very important in making investment decisions and hence demand adequate disclosure of such information. This research seeks to explore the information content of 'rarely' researched environmental information -community involvement. Similar decision-usefulness studies of this...