Purpose The purpose of this paper is to synthesize insights from the emerging work in
accounting on greenwashing and sustainability assurance and propose an agenda for …

Corporations increasingly seek assurance on their published environmental, social, and
governance (ESG) reports. Some companies use their audit firm to assure ESG reports …

To date, the accounting and international business (IB) research fields have been
developing rather independently, although some cross-discipline fertilisation is emerging …

This paper evaluates the effects of board financial expertise on the financial sustainability of
Saudi non-financial listed companies. The research sampled data from 97 companies …

We review the recent literature on the assurance of Extended External Reporting published
since the review published in 2021 in the Journal of International Financial Management & …

This study examines the influence of corporate site visits on information acquisition and
dissemination by independent directors (IDs). Employing two unique sources of data from …

This paper aims to examine the impact of directors from related industries on corporate
diversification. Director social networks, as a form of informal institution, have significant …

Resumen La Directiva (UE) 2022/2464 pretende consolidar y perfeccionar los avances en
materia de transparencia corporativa logrados por la Directiva (UE) 2014/95 estableciendo …