... to national environments (Piot, 2001). IFRS adoption Russia Audit market concentration Auditor choice Audit quality M42 M48 Third, like Chui et al. (2020) , we examine the quality of Russian audits for which empirical evidence is scarce. They examine the propensity to issue...

... regulation increases the number of firms reporting on sustainability. Non-financial information GRI Assurance Reporting quality Reporting quantity Corporate sustainability reporting Directive Mandatory sustainability reporting G18 M14 M41 M48 The demand for disclosure...