Publications (188) MARIA ANTONIA GARCIA BENAU publications

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2026

  1. Knowledge in the diversity-efficiency nexus: How board composition shapes sustainable resource use in emerging markets

    Journal of Innovation and Knowledge, Vol. 11

2025

  1. Cloud-based artificial intelligence and audit report: the mediating role of the auditor

    VINE Journal of Information and Knowledge Management Systems, Vol. 55, Núm. 6, pp. 1553-1574

  2. Detecting label adopters in double materiality application: a machine learning approach

    Journal of Accounting and Organizational Change

  3. Determinants of the Early Adoption of Double Materiality: Evidence From EU Companies

    Sustainable Development

  4. Diseño y desarrollo de escape-rooms en asignaturas de análisis contable

    Investigación en metodologías emergentes para la formación universitaria en entornos empresariales público-privados (Dykinson), pp. 91-95

  5. ESG and emerging technologies: A cluster-based literature review analysis

    Sustainable Futures, Vol. 10

  6. Effect of early adoption of double materiality and corporate governance structure on financial and corporate social responsibility performance

    Corporate Governance (Bingley)

  7. Enfoques de materialidad aplicados en Colombia: evidencia de la aplicación voluntaria de doble materialidad

    Innovar: revista de ciencias administrativas y sociales, Vol. 35, Núm. 98

  8. Examining the Evolution of Environmental, Social, and Governance (ESG) Practices: A Comprehensive Review and Bibliometric Analysis

    Studies in Systems, Decision and Control (Springer Science and Business Media Deutschland GmbH), pp. 305-316

  9. The Role of ESG Scores in Shaping Fintech-Enabled Financial Outcomes: Evidence from a Growing Market

    Lecture Notes in Networks and Systems

  10. The moderating role of ESG scores on the relationship between FinTech adoption and financial performance: evidence from Middle East banks

    Economic Change and Restructuring, Vol. 58, Núm. 6

2024

  1. A bibliometric review of information technology, artificial intelligence, and blockchain on auditing

    Total Quality Management and Business Excellence, Vol. 35, Núm. 1-2, pp. 91-113

  2. Analysis of double materiality in early adopters. Are companies walking the talk?

    Sustainability Accounting, Management and Policy Journal, Vol. 15, Núm. 2, pp. 299-329

  3. Are material ESG issues making their way into key audit matters? An analysis of Colombian innovative companies

    Journal of Innovation and Knowledge, Vol. 9, Núm. 4

  4. Influence of ESG among Jordanian fintech businesses: the moderating role of sustainable finance technology

    Discover Sustainability, Vol. 5, Núm. 1

  5. The academic quality of universities and its contribution to the sustainable development goals

    International Journal of Sustainability in Higher Education, Vol. 25, Núm. 8, pp. 1854-1869

  6. The critical role of corporate governance in sustainable development goals prioritisation: A 5 P s-based analysis for emerging economies

    Heliyon, Vol. 10, Núm. 3

2023

  1. Carbon management strategy quality in Colombian companies: the influence of the national and regional public sector and company-inherent characteristics

    Environment, Development and Sustainability, Vol. 25, Núm. 8, pp. 8367-8394

  2. Climate action information disclosure in Colombian companies: A regional and sectorial analysis

    Urban Climate, Vol. 51

  3. The Informative Value of Key Audit Matters in the Audit Report: Understanding the Impact of the Audit Firm and KAM Type

    Australian Accounting Review, Vol. 33, Núm. 2, pp. 114-134