This paper contributes to the recent levers of control (LOC) literature on the relationships between innovation and management accounting and control systems (MACS) by emphasising the importance of the choice by which individual MACS are selected for interactive use. Using data from a...

We examine the extent to which domestic and foreign institutional investors’ holdings are associated with firms’ decisions to assure their sustainability reports and their choice of assurance provider. Using an international sample of 1,927 firms, we provide evidence of the importance of...

We investigate the link between the board of directors’ monitoring quality and firms’ choice of an assurance provider for their sustainability report. Moreover, we consider how this link may be context specific and assess whether it is moderated by the economic, legal, and social environment...

We study whether and how the monitoring quality of the board of directors is associated with the choice of providers of assurance for sustainability disclosures. We also examine whether this relation depends on companies’ economic, legal, and social environment. In an international empirical...

This paper yields insights into the channels through which management accounting and control systems (MACS) exert an influence on product innovation by examining the extent to which different forms of control (i.e. value systems, diagnostic control systems, interactive control systems) are...

Purpose – The purpose of this paper is to better understand the relationship between accounting and auditing quality and the perceived level of corruption. Design/methodology/approach – This relationship is studied by performing a cross‐country analysis using public data to measure...