This study investigates how and why companies engage in private governance in varied ways and the implications thereof. It compares how companies - as 'political actors' - engage in private governance differently, even if in response to the same institutional pressures. In doing so, it examines...

This dissertation explores how financial reporting enforcement differs in Europe and how these differences influence the materiality assessment and disclosure decisions made by the preparers of the financial statement. Furthermore, it analyses how financial reporting enforcement influences the...