Resource-based countries, such as the Next Eleven (N11) and BRICS countries, have been plagued by economic vulnerability due to due to their heavy dependence on the resource industry. Information communication technologies (ICT) has been innovatively applied in the environmental field, which has...

Accelerating climate change, deforestation, and pollution have all turned a global spotlight on corporate sustainability. Many countries have issued standards on Environment, Social, and Governance (ESG) reporting, especially from heavily polluting companies. ESG disclosure has become a main...

Environment, Social, and Governance (ESG) information has become an essential global resource for investors. Regulators have attempted to standardize their reporting process and assure its quality but have obtained mixed results. While more companies offer ESG disclosure, it is usually not fully...

This paper draws on psychological theories and uses archival data to study the error, noise, and bias of auditors' Going Concern Opinion (GCO), which requires auditors' professional judgment. We find that for firms that go bankrupt the following year, GCO is inaccurate 45 percent of the time,...