Covers -- Strategic and Editorial advisory boards -- Guest editorial -- Developing trust through stewardship -- The influence of integrated reporting and internationalisation on intellectual capital disclosures -- Improving integrated reporting -- An intellectual capital ontology in an...

Cover -- EDITORIAL ADVISORY AND REVIEW BOARD -- Guest editorial -- Comparative study between IFRS and AAOIFI disclosure compliance -- Direct and mediated associations among earnings quality, book-tax differences and the audit quality -- The main determinants of differences in compliance levels...