Purpose Motivated by concerns and the ongoing debate regarding auditors' independence
and impartiality, this paper aims to examine the impact of the financial crisis on non-audit …

This study investigates whether acquirers provide higher-quality disclosures for mergers and
acquisitions (M&As) after the global financial crisis (GFC) compared to before, in an effort to …

This chapter illuminates the role of informal institutions in shaping corporate governance.
The latter is regulated by formal rules and enforcement processes; however, unwritten rules …

Although determinants of cross-border merger and acquisitions (M&As) have received
substantial attention in the literature, research examining the effect of tax system …

Аннотация Бухгалтерский учет играет важную роль в экономическом развитии.
Качественная учетная информация является ключом к повышению прозрачности …