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Keywords: Environmental policy stringency
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–34.
Published: 24 August 2026
...Ammar Ali Gull; Irfan Haider Shakri; Faizul Haque; Rizwan Mushtaq Purpose We examine the influence of external sustainability assurance and the Big-4 assurance providers on greenhouse gas (GHG) emissions, as well as the moderating impact of stakeholder orientation, environmental policy stringency...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025)
Published: 03 March 2025
...Ammar Ali Gull; Umer Iqbal; Abdul Ghafoor; Ammad Ahmed Purpose This study examines the impact of board co-option on environmental innovation and the moderating effect of firms’ industrial context, ESG compensation and environmental policy stringency (EPS) on this relationship. Finally, we examine...
