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1 |
Material Type: Article
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The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future ResearchJournal of accounting research, 2016-05, Vol.54 (2), p.525-622 [Peer Reviewed Journal]2016 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2016 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.12115 ;CODEN: JACRBRFull text available |
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Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and CompetenceJournal of accounting research, 2016-03, Vol.54 (1), p.3-40 [Peer Reviewed Journal]2016 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2015 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.12099 ;CODEN: JACRBRFull text available |
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Double materiality and the shift from non-financial to European sustainability reporting: review, outlook and implicationsJournal of applied accounting research, 2022-02, Vol.23 (1), p.8-28 [Peer Reviewed Journal]Josef Baumüller and Karina Sopp ;Josef Baumüller and Karina Sopp. This work is published under https://creativecommons.org/licenses/by-nc/3.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0967-5426 ;EISSN: 1758-8855 ;DOI: 10.1108/JAAR-04-2021-0114Full text available |
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Material Type: Article
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Do ESG strategies enhance bank stability during financial turmoil? Evidence from EuropeThe European journal of finance, 2022-08, Vol.28 (12), p.1173-1211 [Peer Reviewed Journal]2021 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group 2021 ;ISSN: 1351-847X ;EISSN: 1466-4364 ;DOI: 10.1080/1351847X.2021.1964556Digital Resources/Online E-Resources |
5 |
Material Type: Article
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Effect of Financial Reporting Quality on Sustainability Information DisclosureCorporate social-responsibility and environmental management, 2015-01, Vol.22 (1), p.45-64 [Peer Reviewed Journal]Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment ;Copyright Wiley Periodicals Inc. Jan-Feb 2015 ;ISSN: 1535-3958 ;EISSN: 1535-3966 ;DOI: 10.1002/csr.1330Full text available |
6 |
Material Type: Article
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Does Audit Improve the Quality of ESG Scores? Evidence from Corporate MisconductSustainability, 2020-07, Vol.12 (14), p.5670 [Peer Reviewed Journal]2020. This work is licensed under http://creativecommons.org/licenses/by/3.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su12145670Full text available |
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Material Type: Article
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Non-financial reporting formats in public sector organizations: a structured literature reviewJournal of public budgeting, accounting & financial management, 2020-01, Vol.32 (4), p.639-669 [Peer Reviewed Journal]Emerald Publishing Limited 2020 ;ISSN: 1096-3367 ;ISSN: 1945-1814 ;EISSN: 1945-1814 ;DOI: 10.1108/JPBAFM-03-2020-0037Full text available |
8 |
Material Type: Article
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The state of art of corporate social disclosure before the introduction of non-financial reporting directive: a cross country analysisSocial responsibility journal, 2019-06, Vol.15 (4), p.409-423 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2018 ;ISSN: 1747-1117 ;EISSN: 1758-857X ;DOI: 10.1108/SRJ-12-2017-0275Full text available |
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Material Type: Article
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Accounting for crypto-assets: stakeholders’ perceptionsStudies in economics and finance (Charlotte, N.C.), 2022-04, Vol.39 (3), p.471-489 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1086-7376 ;EISSN: 1755-6791 ;DOI: 10.1108/SEF-10-2021-0469Full text available |
10 |
Material Type: Article
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The Information Role of Earnings Conference Call Tone: Evidence from Stock Price Crash RiskJournal of business ethics, 2021-10, Vol.173 (3), p.643-660 [Peer Reviewed Journal]The Author(s) 2019 ;The Author(s) 2019. This work is published under http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-019-04326-1Full text available |
11 |
Material Type: Article
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Mandatory Corporate Social Responsibility (CSR) Reporting and Financial Reporting Quality: Evidence from a Quasi-Natural ExperimentJournal of business ethics, 2018-09, Vol.152 (1), p.253-274 [Peer Reviewed Journal]Springer Nature B.V. 2018 ;Springer Science+Business Media Dordrecht 2016 ;Journal of Business Ethics is a copyright of Springer, (2016). All Rights Reserved. ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-016-3296-2Full text available |
12 |
Material Type: Article
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Risk Management practices and potential fraudulent financial reporting: evidence from MalaysiaAJAR (Asian Journal of Accounting Research) (Online), 2024-04, Vol.9 (2), p.116-126 [Peer Reviewed Journal]Marziana Madah Marzuki, Wan Zurina Nik Abdul Majid, Hatinah Abu Bakar, Effiezal Aswadi Abdul Wahab and Zuraidah Mohd Sanusi. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2443-4175 ;ISSN: 2459-9700 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-01-2022-0017Full text available |
13 |
Material Type: Article
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A Cross-Country Study on the Effects of National Culture on Earnings ManagementJournal of international business studies, 2010-01, Vol.41 (1), p.123-141 [Peer Reviewed Journal]Copyright 2010 Academy of International Business ;Academy of International Business 2008 ;Academy of International Business 2010 ;ISSN: 0047-2506 ;EISSN: 1478-6990 ;DOI: 10.1057/jibs.2008.78Full text available |
14 |
Material Type: Article
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The art of conversation: the expanded audit reportAccounting and business research, 2021-07, Vol.51 (5), p.548-581 [Peer Reviewed Journal]2021 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group 2021 ;ISSN: 0001-4788 ;EISSN: 2159-4260 ;DOI: 10.1080/00014788.2021.1932264Digital Resources/Online E-Resources |
15 |
Material Type: Article
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The Role of the Internal Audit Function in the Disclosure of Material WeaknessesThe Accounting review, 2011-01, Vol.86 (1), p.287-323 [Peer Reviewed Journal]2011 American Accounting Association ;Copyright American Accounting Association Jan 2011 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.00000016 ;CODEN: ACRVASFull text available |
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Material Type: Article
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Sustainability Reporting in Energy Companies—Is There a Link between Social Disclosures, the Experience and Market Value?Energies (Basel), 2023-04, Vol.16 (9), p.3642 [Peer Reviewed Journal]COPYRIGHT 2023 MDPI AG ;2023 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1996-1073 ;EISSN: 1996-1073 ;DOI: 10.3390/en16093642Full text available |
17 |
Material Type: Article
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Key performance indicators disclosure in the context of the EU directive: when does stakeholder pressure matter?Meditari accountancy research, 2021-12, Vol.29 (7), p.1-30 [Peer Reviewed Journal]2020. This work is published under http://creativecommons.org/licences/by/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2049-372X ;EISSN: 2049-3738 ;DOI: 10.1108/MEDAR-05-2020-0876Full text available |
18 |
Material Type: Article
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Corporate governance and corporate social responsibility (CSR) reporting: an empirical evidence from commercial banks (CB) of PakistanQuality & quantity, 2014-09, Vol.48 (5), p.2501-2521 [Peer Reviewed Journal]Springer Science+Business Media Dordrecht 2013 ;Springer Science+Business Media Dordrecht 2014 ;ISSN: 0033-5177 ;EISSN: 1573-7845 ;DOI: 10.1007/s11135-013-9903-8 ;CODEN: QQEJAVFull text available |
19 |
Material Type: Article
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Different approaches to corporate reporting regulation: How jurisdictions differ and whyAccounting and business research, 2010-01, Vol.40 (3), p.229-256 [Peer Reviewed Journal]Copyright Taylor & Francis Group, LLC 2010 ;Copyright Wolters Kluwer (UK) Ltd. 2010 ;ISSN: 0001-4788 ;EISSN: 2159-4260 ;DOI: 10.1080/00014788.2010.9663398 ;CODEN: ACBRB5Full text available |
20 |
Material Type: Article
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Quality and Diffusion of Social and Sustainability Reporting in Italian Public Utility CompaniesSustainability, 2020-06, Vol.12 (11), p.4525 [Peer Reviewed Journal]2020 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (http://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su12114525Full text available |