Purpose –The audit of corporations is now dependent on the examination of corporate computer systems. Although tools and techniques have been available for decades, there are major limitations on the audits of corporate systems by external auditors. This paper aims to examine external auditor...

Transparency is a quality of corporate social responsibility communication that enhances the relationship between the investors and the company. The objective of this paper is to analyze if the transparency of the sustainability reports is affected by the relationship of companies in different...

This paper looks at culture differences in sustainability reporting among countries. The authors use data from the survey conducted by KPMG in 2008 within 22 countries, applying Hofstede’s framework. The authors find an effect of culture on the interest in highlighting the credibility of...

Purpose: This paper uses institutional theory to analyze the structure of the sustainability assurance market (SAM) at a global level. The purpose of this paper is to determine if regional differences affect industry specialization in this market. Design/methodology/approach: Using a sample of...