... Developed economies Developing countries Concerns about audit quality have prompted regulators to consider mandatory joint audits to enhance the reliability of financial statements (Nurunnabi et al., 2020 ; Ratzinger-Sakel et al., 2013). While mid-tier auditing firms support...

... Sustainable disclosure Corruption perception Corporate performance Developed economies Emerging economies System GMM In recent decades, there has been a growing focus in corporate finance literature on the relationship between corporate disclosures and firm value. Increased disclosure levels...