Results 231 to 240 of about 1,472,923 (356)

Audit Quality and Materiality Disclosure Quality in Integrated Reporting: The Moderating Effect of Carbon Assurance Quality

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study concentrates on the link between audit quality and materiality disclosure quality in integrated reporting and the moderating effect of carbon assurance quality. The cross‐country study consists of 612 firm‐year observations from European and South African listed firms between 2017 and 2022.
Patrick Velte
wiley   +1 more source

The effect of education debt on PAs' specialty choice or preference. [PDF]

open access: yesJAAPA
Kozikowski A   +7 more
europepmc   +1 more source

Does Listing Farther Influence Carbon Emissions Production? Evidence From Internationally Cross‐Border Listed Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The past decade has witnessed an increase in stakeholder pressures for publicly‐listed firms to reduce their emissions. While most firms have been receptive to these pressures, they have also been observed to devise strategies to circumvent regulatory guidelines and avoid liabilities.
Anson Au
wiley   +1 more source

Do Corporate Governance Frameworks Affect Sustainability Reporting?

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporate governance plays a pivotal role in shaping sustainability reporting, yet the intricate mechanisms behind this relationship remain underexplored. This study employs a meta‐analytical approach, synthesizing data from 34 selected articles and over 60,000 observations to uncover how corporate governance structures influence ESG ...
Marina Brogi, Valentina Lagasio
wiley   +1 more source

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