Purpose – The purpose of this paper is to examine the underlying differences in European Union (EU) country approaches to corporate governance and business ethics given the conformity imposed by the EU's recent standardization directives. Design/methodology/approach – The authors conducted a...

Purpose – This research project aims to investigate how country contexts pressure firms for greater reporting activity and to explore the impact of these pressures on disclosure quality. Design/methodology/approach – A theoretical lens is used to based on the three pillars of institutions:...