Purpose - In the last years, we have witnessed to a growth in interest in social and environmental questions. Many companies have developed environmental management and auditing systems and altered their social and environmental disclosures practices. These developments resulted in the growth of...

This paper examines whether the level of enforcement shapes the complexity in accounting standards. First, in order to identify the level of complexity in accounting standards, we calculated a new measure that conceptualizes accounting complexity based on the theoretical dimensions of...