The projects of the IT industry are considered successful when they are completed within the timeline, budget, and client satisfaction on a specific project. Although client relationship is not given much importance in the delay of a project, through several studies it has been seen that the project is delayed in the IT industry due to a lack of awareness about the project to the client. The objective of this study is to inspect the impact of client relationships on project delay. Drawing on stakeholder theory and agency theory, this study investigates how client relationship influences project delay through project awareness and the role of project governance as moderator. A deductive approach of reasoning was used to test the hypotheses formulated under the current research work and proceed by using the quantitative method. This study employed a cross-sectional research design, where data was collected at a specific point in time through a survey strategy. Data was collected from the sample of 288 respondents from the IT companies of Rawalpindi and Islamabad. The data was collected using a convenience sampling technique. The demographics of the respondents were analyzed through the IBM-SPSS software program. The assumptions and the reliability of the model were also tested in SPSS. In this study, it was discovered that effective management of client relationships significantly reduces project delays, with project awareness being a crucial factor in this mitigation process. The results revealed that client relationship was negatively associated with project delay and project awareness. Whereas this linkage was mediated by project awareness. This study concludes that adequate project awareness and fruitful project governance reduce project delays and lead to positive client relationships.

The application of governance in recent years appears as a tool of entities that organize sport. Considering this aspect, it was observed that many sports entities present problems in following mechanisms to improve management, both in national and international contexts. Governance materializes with principles of transparency, accountability, equity, institutional integrity, and modernity, in order to aid sports entities. Thus, the development of sports entities could improve management, professionalization, and innovation. Based on the aforementioned, this article aims to demonstrate whether the principles of governance found in the literature are contemplated in Brazilian sports confederations, pointing to the possibility of finding distinct characteristics among the confederations, and the confederation with the highest index for Brazilian sports. The methodology is a longitudinal discursive analysis. The results use data from 2015 to 2022 from the Sou do Esporte Governance Awards and the analysis is based on five governance principles; transparency, equity, accountability, institutional integrity, and modernity. The confederations were found to have adopted the principles of governance to improve, professionalize, and optimize their sports management. The results suggest that the use of governance can enhance the confederations and improve the management, legitimacy, and development of sports in Brazil. The authors consider the nuances reported in the study as imperative to improve the progress of Brazilian sports, and the contribution made could generate other discussions in different contexts and countries.

The objective of this paper is to assess the influence of various types of crises, including the Subprime, COVID-19, and political crises, on corporate governance attributes, regulations, and the association with bank risk. The consecutive occurrences of crises have significantly impacted the global economy, causing substantial disruptions across various facets of the international banking system. Our hypothesis posits that these crises not only influence governance characteristics and regulations but also impact their correlation with the risk and financial distress experienced by banks. Our study is conducted within the Tunisian context spanning from 2000 to 2021, utilizing a GMM regression on a dataset comprising 221 bank-year observations. Our findings indicate that crises have a discernible effect on the relationship between corporate governance and bank risk, as well as between regulation and bank risk. Our results are strong in a range of sensitivity checks, including the use of alternative proxies to measure the bank risks and corporate governance metrics.

The aim of this study is to examine the relationship between Environmental, Social and Governance (ESG) activities and the performance of Thai listed firms. The moderating roles of board size and CEO duality on this relationship are also assessed. The ESG score provided by LSEG (formerly Refinitiv) is chosen to measure ESG activities, both as an overall ESG combined scores and as Environment, Social, and Governance pillar scores. Multiple regression analysis is used to test the impact of ESG on firm performance while the PROCESS macro is used to test the moderating effects. Results reveal that the overall ESG combined score demonstrates no statistically significant effect on firm market-based performance. However, it shows the significant effects on firm performance for both the ESG combined score and the Environmental and Social pillar scores when moderated by board size and CEO duality; Governance pillar score exhibits no significant effect. Additionally, it is found that when the CEO operates only as the managing director and small board size and average board size are evident, higher ESG disclosure scores enhance firm performance. However, when the CEO serves as both managing director and chairman of the board of directors, and where there is a large board size, higher ESG disclosure scores diminish firm performance. This study contributes to the ESG literature and encourages companies to enhance their performance by implementing ESG combined activities with good governance policies.

This research attempts to investigate the effect of audit quality on firm value in the high corporate governance context. In addition, this study seeks to examine the role of institutional shareholders as a moderating variable on the relationship between audit quality and firm value. Dataset includes the 95 (out of 575) Thai listed companies which fully and completely implement the Corporate Governance Code (CG Code) voluntary disclosure recommended by OECD (Organisation for Economic Co-operation and Development) in 2021. Multiple linear regression and Hayes’s regression-based analysis are done using market capitalization as the dependent variable. The research results illustrate that audit quality relates to firm value in a negative way, while profitability and institutional shareholders relate to firm value in a positive manner. Moreover, the interaction effect between audit quality and institutional shareholders wields a significant negative impact on the association between audit quality and firm value, which indicates that the negative effect of audit quality on firm value is stronger when more firm shares are owned by institutional shareholders. The results of this study would potentially be very useful to managers, financial advisors, and policymakers to observe the nature and vagaries of audit quality in high corporate governance environment, especially when institutional shareholders hold a significant proportion of firm shares. The study offers practical suggestions and recommendations for audit quality and institutional shareholders, which are essential for overall operating efficiency and firm value. The outcomes can help improve corporate governance practices, which in turn enhance the share price and profits.