...‐based obfuscation assessment approach. Design/methodology/approach In total, 87 chairman reports of firms included in the Standard & Poor's ASX200 index were analyzed. The readability of sections and connotation‐based groups of sentences within these narratives were assessed using the Flesch...

...Khaled Hussainey; Zakaria Ali Aribi; Simon S. Gao Purpose This study aims to examine the influence of Islam on corporate social responsibility (CSR) and corporate social responsibility disclosure (CSRD) in Islamic financial institutions (IFIs) with a focus on an analysis of narrative reporting...

... detection and for the avoidance of audit failure. To document their understanding of client internal control systems, auditors have relied upon two common formats – internal control narratives and flowcharts. The choice of format is important because it can affect the use and interpretation of information...