...Ana Zorio-Grima; Pedro Carmona Purpose The purpose of this paper is to examine whether audit firms use transparency reports (TRs) as a tool to standardize their brand image or whether the semantic and content analysis in these reports indicates a higher importance of country effects. Design...

.../methodology/approach This study depends on a sample of 76 Egyptian companies included in the EGX 100 in the period 2012-2014. The study applies a content analysis and uses a sentence-based method to measure CRD in the internet reporting. Ordinary least-squares regression analysis is used to examine...

..., the US, Italy, France and the UK during the period 2007-2010. Design/methodology/approach Content analysis is used to examine mandatory and voluntary risk information in corporate annual reports. A framework for the identification and measurement of risk information is developed by considering...

... governance (CG) statements and to contribute to the discussion about the reform of this principle; a prolonged dialogue that has been started by European Commission in the light of the recent financial crisis. Design/methodology/approach – The approach taken is a content analysis of CG statements...

... in regression analysis. Content analysis was used to perform decomposition analysis of audit modifications. Findings – Firms receiving modified opinions have lower earnings persistence than firms receiving unqualified opinions, and the degree of earnings persistence varies among types of modifications. We...

.... Design/methodology/approach Using content analysis, this study analyzes the narrative disclosures of corporate social responsibility of 21 IFIs operating in the Gulf region. Findings This study provides evidence of Islamic influence on the CSRD of IFIs. It finds that the largest part of CSRD...

... jurisdictions (e.g. International Standards of Auditing and auditing standards in countries such as the UK, Australia and the USA) contributes towards the international generalisability of the content analysis. The literature review highlighted issues relating to the auditor's role and responsibilities...