Major accounting scandals and audit failures (such as Enron and WorldCom) during the turn of the century seriously impaired the public’s confidence and trust in audited financial statements. This had cast a shadow on auditor independence, integrity and professional conduct, and led to the...

This study examines how the gender of corporate social responsibility (CSR) leaders (as signers of the CSR reports) could affect two psychometric properties (i.e., solidarity and certainty) and the readability of the reports. We also investigate how these gender-based differences are associated...

This study empirically analyses the causal relationship between corporate social responsibility disclosure (CSRD) and financial performance (FP) of firms in the emerging economy of India. Content analysis of CSR disclosure is conducted in annual reports of the sampled firms to create a...

The accounting profession has actively adopted a broader service focus which includes business advice, but the scant extant research in the SME environment identifies only ex-ante demand determinants. Using in-depth interviews with SME owner-managers and external accountants, this study confirms...