... Science Fund of China 25CJY069 This work was supported by the National Social Science Fund of China No. 25CJY069. G18 M41 M42 Mandatory disclosure Industry-related operational information (IOI) Industry-based information disclosure guidelines (IIDGs) Audit fee Audit risk assessment...

... a critical gap in the auditing literature by providing evidence on the quality and impact of the internal control standard itself on the quality of ICFR disclosures. Information asymmetry Internal control SOX 404 Bid-ask spread COSO 2013 G12 G18 M40 M41 M42 An effective system...

... 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Mandatory CSR disclosure Audit efficiency Audit quality Audit fees D21 G14 G18 M42 In recent years, corporate social responsibility (CSR), a piece of specific nonfinancial...

... 2016 Emerald Group Publishing Limited Licensed re-use rights only Evaluation Disclosure Corporate governance Kenya Balance Firm financial performance F30 G15 G18 G30 K22 M41 The objective of this paper is to examine the relationship between compliance with corporate...