Although firms increasingly publish sustainability reports, assuring such reports is relatively
new. This study reviews the literature of sustainability assurance to evaluate the intellectual …

Purpose The purpose of this study is to investigate the relationship between corruption,
corporate governance and sustainable development goals (SDGs) in Africa …

The effect of the strength of auditing and reporting standards on infrastructure quality in Africa:
do ethical behaviour of firms and judicial independence matter? | Emerald Insight Books and …

Purpose This paper investigates whether board gender diversity and the strength of auditing
and reporting standards are associated with analysts' forecast accuracy and whether the …

In this study, we investigate how economic policy uncertainty (EPU) influences corporate tax
avoidance using a dataset of listed firms from 22 countries spanning 1999 to 2019. Our …

Purpose This paper examines the association between the quality of management schools
and sustainability and investigates whether ethical behavior of firms moderates relationship …

The ever-increasing use of Fair Value Accounting (FVA) is preferable in promoting such
benefits as relevant financial information and improving transparency of financial reporting …

The aim of the study was to determine optimal strategies and methods for improving audit
activities in the field of management of non-financial assets of public institutions. Audit …

This paper investigates how corruption control moderates the relationship between board
composition and Sustainable Development Goals (SDG) disclosure. We analyze a sample …

In an era where the global economic and governance landscapes are continuously
evolving, the importance of empirical research cannot be overstated. Scholars and …