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Accounting for human rights : evidence of due diligence in EU-listed firms' reporting

Rogerson, Michael; Scarpa, Francesco; Snelson-Powell, Annie - In: Critical perspectives on accounting : an international … 99 (2024), pp. 1-19

Persistent link: https://www.econbiz.de/10015065474

Communicating subjective evaluations

Lang, Matthias - 2014

Should principals explain and justify their evaluations? Suppose the principal's evaluation is private information, but she can provide justification by sending a costly cheap-talk message. If she does not provide justification, her message space is restricted, but the message is costless. I...

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Contracting over the disclosure of scientific knowledge : intellectual property and academic publication

Gans, Joshua; Murray, Fiona E. S.; Stern, Scott - In: Research policy : policy, management and economic … 46 (2017) 4, pp. 820-835

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Corporate governance, auditing, and reporting distortions

Ramanan, Ram N. V. - In: Journal of accounting, auditing & finance 29 (2014) 3, pp. 306-339

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Determinants of the strength of auditing and reporting standards : a cross-country study

Boolaky, Pran Krishansing; Krishnamurti, Chandrasekhar; … - In: Australasian accounting business and finance journal : AABF 7 (2013) 4, pp. 17-36

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Does recent academic research support changes to audit reporting standards?

Bédard, Jean; Coram, Paul; Espahbodi, Reza; Mock, … - In: Accounting horizons : a quarterly publication of the … 30 (2016) 2, pp. 255-275

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Views of corporate managers on assurance of sustainability reporting : evidence from Japan

Haider, Mohammad Badrul; Nishitani, Kimitaka - In: International journal of disclosure and governance 17 (2020) 1, pp. 1-19

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Political connections, financial reporting and auditing : survey of the empirical literature

Habib, Ahsan; Ranasinghe, Dinithi; Muhammadi, Abdul Haris; … - In: Journal of international accounting auditing & taxation 31 (2018), pp. 37-51

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Assessing and improving the quality of sustainability reports : the auditors' perspective

Boiral, Olivier; Heras-Saizarbitoria, Iñaki; … - In: Journal of business ethics : JOBE 155 (2019) 3, pp. 703-721

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Business reporting language : a survey of Albanian companies and institutions

Shkurti Perri, Rezarta; Allko, Dionisia - In: Czech journal of social sciences, business and … 4 (2015) 4, pp. 39-49

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