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Green human resource management and organizational performance: A systematic literature review Esmeralda, Angel II P.
Social Sciences Insights Journal Vol. 3 No. 1 (2025): Social Sciences Insights Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/5zftvn12

Abstract

This systematic literature review examines the relationship between green human resource management (GHRM) practices and organizational performance outcomes. The review synthesizes empirical evidence from 82 studies published between 2019 and 2024, addressing multiple dimensions of performance including environmental, financial, social, and sustainable performance. Following PRISMA 2020 guidelines, a systematic search was conducted across Scopus, Web of Science, and Google Scholar databases. Studies were analyzed using the Ability-Motivation-Opportunity (AMO) theoretical framework to categorize GHRM practices and their performance implications. The evidence strongly supports positive relationships between GHRM practices and organizational performance. Environmental performance shows the most consistent positive effects, followed by sustainable performance and green innovation. The GHRM-financial performance relationship is predominantly indirect, mediated by environmental performance and employee green behavior. Green training and development emerges as the most frequently examined and impactful practice. Employee green behavior serves as a critical mediating mechanism across all performance dimensions. This review provides an integrated framework connecting GHRM practices to multi-dimensional organizational performance through the AMO lens. It identifies critical mediating mechanisms and moderating factors, offering actionable insights for practitioners seeking to leverage human resources for environmental sustainability while maintaining competitive performance.
Factors influencing audit quality: A systematic literature review Esmeralda, Angel II P.
Social Sciences Insights Journal Vol. 3 No. 2 (2025): Social Sciences Insights Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/d8de1k59

Abstract

This systematic literature review synthesizes empirical research on factors influencing audit quality, examining studies published between 2019 and 2024. The review aims to identify key determinants of audit quality and their relative importance across different contexts. Following the PRISMA 2020 guidelines, this review analyzed 92 peer-reviewed articles from Scopus, Web of Science, and Google Scholar. Studies were categorized based on factor type: auditor-level factors, audit firm-level factors, and external/contextual factors. The review identifies auditor independence, Big 4 affiliation, audit committee effectiveness, and audit tenure as the most consistently studied factors. Big 4 auditors generally demonstrate higher audit quality, though this effect is moderated by client characteristics. Audit committee financial expertise positively influences audit quality through enhanced oversight. Time budget pressure and low audit fees negatively affect audit quality. Emerging themes include the impact of technology adoption and regulatory changes on audit quality. This review provides a comprehensive framework integrating input, process, and output factors affecting audit quality. It offers practical implications for regulators, audit firms, and corporate governance stakeholders while identifying gaps for future research.