Purpose: This study aims to investigate the effects of international financial reporting standards (IFRS) adoption and firm size on auditors’ fees determination in the Ghanaian financial industry. Design/methodology/approach: The authors use the annual report of 52 listed and non-listed firms...

Purpose: This paper aims to examine the relationship between a diverse set of corporate governance (CG) mechanisms and corporate sustainability disclosure (CSD) in Southeast Asian countries under national stakeholder reform. Design/methodology/approach: Data analysis is based on 171 of the...