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This study aims to examine the effects of audit committee attributes on corporate philanthropic donations before and during the COVID-19 pandemic.

The study targets Nigeria’s listed firms between 2019 and 2020. We hand-collected the data from the available published annual reports of 141 and 128 firms for 2019 and 2020, respectively. Therefore, the authors used a total of 269 firm-year observations for the study. The authors used ordinary least square regression to analyze the data and Tobit regression to establish the robustness of the results.

The results indicate that the frequency of audit committee meetings has a significant positive relationship with corporate philanthropic donations before and during COVID-19. In the case of audit committee independence, it has only a significant positive relationship with corporate philanthropic donations during the pandemic. However, the findings reveal that audit committee size and foreign directors on the audit committee do not influence corporate philanthropic donations before and during COVID-19.

The study considers audit committee characteristics out of the corporate governance mechanisms that can influence the philanthropic donations of the listed firms in Nigeria over two years from 2019 and 2020.

The findings have practical implications for encouraging the audit committee to support philanthropic donations for the welfare of the poor and the needy, particularly in difficult times like the COVID-19 period. The results could also help regulators and policymakers to provide regulations and policies that can encourage firms to participate actively in philanthropic activities to their best ability.

Motivating firms to provide philanthropic donations for the welfare of underprivileged persons could strongly support the government’s effort to minimize the socioeconomic problems caused by COVID-19.

The study contributes to the scant literature that establishes the impact of audit committee attributes on firm philanthropic donations toward helping the poor and the needy in difficult periods.

This study aims to evaluate how audit committee (AC) characteristics affect the performance of banks in Africa.

The authors manually generated unbalanced panel data from 78 commercial banks operating in twelve (12) countries whose annual reports were published on the website of African Financials between 2010 and 2020.

The results indicate that AC size has an insignificant positive association with bank performance (return on equity and Tobin’s Q). AC independence has a significant positive association with bank performance. However, AC gender diversity has a significant negative association with bank performance. Besides, AC financial expertise has a significant positive and negative association with return on equity and Tobin’s Q, respectively.

The study considered only 78 banks that operate in twelve (12) African countries. Besides, the authors consider only four (4) AC attributes.

The findings suggest the need to maintain a smaller AC, appoint more independent members to AC, reduce the number of women appointed to AC and ensure most AC members have financial expertise. These measures could improve bank performance in Africa.

Unlike previous African studies that are mostly restricted to a country level, the study examined how AC attributes influence the performance of banks that operate in Africa.

This study aims to investigate the impact of board attributes on the corporate social responsibility (CSR) expenditure of the listed firms before (2019) and during (2020) COVID-19 in Nigeria.

The data were manually extracted from the annual reports of all the listed companies that published their reports for the years. A total of 266 firm-year observations were generated, comprising 140 and 126 observations for 2019 and 2020, respectively.

The results indicate that the frequency of board meetings and foreign directors on the board significantly influence CSR expenditure before and during COVID-19. Board independence had a significant positive association with CSR expenditure before COVID-19 but insignificantly positive during it. However, board size and gender diversity do not influence CSR expenditure before and during COVID-19.

The study used secondary data from the annual reports to compare the impact of board attributes on the CSR expenditures of listed firms in Nigeria between 2019 and 2020.

Providing effective CSR regulations and incentives could motivate or mandate the board of directors to incur CSR expenditure within the company’s financial capacity for society’s welfare, particularly under challenging times like COVID-19.

Encouraging firms to incur more CSR expenditures to their ability will contribute to poverty alleviation and improve socio-economic development.

This study is one of the few that investigated the effects of board characteristics on CSR expenditure for the welfare of the poor and the needy. Besides, it uniquely focused on comparing the results before and during COVID-19.

Talent management research today is increasing as organizational requirements attempt to meet the challenges of effectively managing talent to achieve organizations’ strategic agendas. However, in learning organizations specifically, investigations of talent management practices are limited, with this study exploring the role of talent management practices in employee satisfaction and organizational performance in Pakistan.

The study was conducted in various universities (public and private) in Pakistan using a quantitative approach. Cross-sectional data are collected through a questionnaire, with analysis and conclusions based on completed questionnaires from 403 respondents.

The study’s findings from the analysis by structural equation modeling (SEM) emphasize the positive and significant effects of most talent management practices (i.e. talent identification, talent development, talent culture and talent retention) on employee satisfaction and organizational performance (talent attraction is the exception). Employee satisfaction positively and significantly affects organizational performance and is found to have a mediating effect, bridging the relationships of most talent management practices (talent identification, talent development, talent culture and talent retention) with organizational performance.

The study’s findings support human resource professionals, academics and policymakers in managing talent practices to enhance organizational performance. The findings assist in developing core skills and talent-related competencies to achieve organizational goals and success.

The study fills the research gaps by developing a framework of talent management practices for employee satisfaction and organizational performance in learning organizations, which warrants further consideration.