We define higher audit quality as greater assurance of high financial reporting quality.
Researchers use many proxies for audit quality, with little guidance on choosing among …

The corporate information environment develops endogenously as a consequence of
information asymmetries and agency problems between investors, entrepreneurs, and …

At present, more and more attention is paid to the sustainable development of enterprises. In
particular, in the context of frequent financial crises and COVID‐19 pandemic, how the …

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

Abstract Sustainable Development Goals are setting a new global target on sustainability,
for which corporates are expected to play an important role through sustainable practices …

The limits of financial disclosure in meeting the investors' needs have led to the request for
reporting frameworks capable of incorporating information of different nature. Integrated …

Purpose This paper aims to investigate the impact of board composition on environmental,
social and governance (ESG) reporting in the Gulf countries. Despite the vast literature on …

The study empirically investigates the relationship between corporate governance and the
triple bottom line sustainability performance through the lens of agency theory and …

This paper investigates the effect of female representation on the board of directors on
corporate response to stakeholders' demands for increased public reporting about climate …

Purpose This study aims to examine the association between corporate governance and
sustainability reporting quality of listed firms in Nigeria. Design/methodology/approach The …