Al-Shaer, Habiba; Salama, Aly; Toms, Steven - In: Journal of Applied Accounting Research 18 (2017) 1, pp. 2-21
Purpose The purpose of this paper is to examine the determinants of the volume of environmental disclosures and their quality, with particular focus on the role of audit committees (ACs) and the effects of the Smith report recommendations for the UK Corporate Governance Code....
