Purpose This study aims to examine trends in the global assurance practices of
sustainability reports, updating and broaden the extant literature and proving new insights …

In this paper, we examine the relationship between board gender diversity and
environmental, social, and governance (ESG) decoupling and the moderating effect that …

Client-and auditor-related attributes are well-documented determinants of audit pricing, but
the number of empirical archival studies investigating the effects of external factors on audit …

We examine the impact of climate-risk exposure on accounting conservatism, and document
a significant positive association. Utilizing a firm-level climate-exposure measure (CRI) for a …

This paper examines whether the financial reporting quality of audit clients is affected more
by the national culture of the home country of an international parent audit firm or the …

Purpose The authors examine the effect of climate risk on accounting conservatism for a
sample of listed companies operating in 26 developing countries. Design/methodology …

We introduce the concept of fraud tolerance, validate the conceptualization using prior
studies in economics and criminology as well as our own independent tests, and explore the …

Purpose This study investigates how the association between national culture and earnings
management compares between developed and emerging countries. Design/methodology …

This study adopts a two‐step approach to highlight the disclosure quality channel that drives
economic consequences of IFRS adoption. This approach helps address the identification …

This monograph reviews the academic literature on market outcomes, reporting practices
and the political economy behind the global use of International Financial Reporting …