Extending Cormier and Magnan's (2003) study of French environmental reporting, this study investigates the interconnectivity of their dependent variable index of natural environmental disclosures of French CAC-40 companies for the year-ending 2005, through a theory of environmental...

This study uses data from 298 Singapore publicly listed firms to examine the association between earnings management and two audit value attributes: auditor independence and auditor specialisation. We find firms engaging a specialist auditor had significantly lower levels of abnormal accruals...

Using historical, geographical and financial material, coupled with observation, narrative and textual analyses, this case-based paper considers the reporting milieu of three forms of Indigenous Eastern Highlands cooperative in Papua New Guinea: a business development cooperative, a financial...

This study uses data from 298 Singapore publicly listed firms to examine the association between earnings management and two audit value attributes: auditor independence and auditor specialisation. We find firms engaging a specialist auditor had significantly lower levels of abnormal accruals...

Purpose – This paper seeks to provide a textual analysis of the anti money laundering practices of the central banks of Australia (Reserve Bank of Australia (RBA)) and Ukraine (National Bank of Ukraine (NBU)). Design/methodology/approach – The analysis is performed two ways by both...