Introduction / Christopher Cowton, James Dempsey and Tom Sorell -- Is financialisation a vice? : perspectives from virtue ethics and Catholic social teaching / Alejo José G. Sison and Ignacio Ferrero -- On the morality of banking, the exploitation tradition and the new challenges of the global...

Purpose: This study aims to investigate the association between corporate environmental disclosure (CED) and earnings management (EM) in a Gulf Cooperation Council (GCC) emerging market, namely, Kuwait. Design/methodology/approach: Using panel data from firms listed on the Kuwaiti stock...

Purpose: This paper aims to investigate the effect of environmental, social and governance disclosure (ESGD) on firm performance (FP) before and after the introduction of integrated reporting (IR) further to exploring a potential moderation effect of corporate governance mechanisms on this...

Purpose: This paper aims to investigate the effects of the early adoption of International Standards on Auditing (ISAs) on Financial Market Indicators (FMIs) from a diffusion of innovation (DOI) theory perspective. Design/methodology/approach: Using panel data from 110 countries in a period...

Purpose: This paper aims to discuss the theoretical impact of COVID-19 social distancing outbreak on audit quality. Design/methodology/approach: This paper uses a desk study method to explore the possible impact of COVID-19 crisis on five key considerations for audit quality during the...