Creative accounting is considered to be a 21st-century phenomenon that has received
increased attention after the worldwide economic crisis and budget deficits, particularly the …

This paper comprehensively reviews the current body of international accounting literature
regarding advisory/monitoring committees and corporate outcomes. Specifically, it …

The purpose of this research is to investigate the impact of audit committee characteristics
on environmental, social and governance (ESG) performance for European listed …

This paper investigates the role of internal corporate governance and external audit in
preventing future stock price crash risk. By using a sample of 655 non-financial listed firms in …

Concerns about the credibility of sustainability reports can be mitigated through assurance.
Although audit committee remit encompasses monitoring of sustainability issues, there are …

This study investigated corporate governance factors that could shape the decision for
sustainability reporting. Specifically, this paper sets out to investigate the environmentally …

This paper examines how CEO power and CSR-linked compensation influences
environmental performance. We investigate the role of CEO managerial power (proxied by …

We examine the impact of audit committee (AC) characteristics (eg AC foreign members, AC
female members, AC members with multiple directorships, AC members with share …

Purpose This paper aims to provide a novel approach to examine sustainability report
narratives by considering key features of these narratives including, forward-looking content …

Purpose The purpose of this study is to address the impact of audit quality on financial
reporting quality proxied by real earnings management. To further clarify the mentioned …