Issues

Does sustainability reporting promote university ranking? Australian and New Zealand evidence

The impact of the EU Directive on non-financial information: Novel features of the Italian case

An insight into the associations between environmental activity management, environmental management systems and performance

CSR assurance practice and financial distress likelihood: evidence from India

Fair value accounting from the users’ perspective: an experiment on how financial analysts rely on fair value estimates in their decisions

From little seeds to a big tree: a far-reaching assessment of the integrated reporting stream

Integrated reporting disclosure alignment levels in annual reports by listed firms in Vietnam and influencing factors

Audit committee oversight of external audit: an examination of structural power and behavioural tactics

International evidence of changing assurance practices for carbon emissions disclosures

Sustainability reporting in justice systems: a comparative research in two European countries

Shareholder use of CSR reports: an accountability perspective

Linking sustainability and non-financial reporting directive 2014/95/EU through isomorphism lens

Corporate governance and corporate social responsibility: mapping the most critical drivers in the board academic literature

Whistleblowing by accountants: an integration of the fraud pentagon and the extended theory of planned behavior

Qualitative research interviews using online video technology – challenges and opportunities

“Taming the black elephant”: assessing and managing the impacts of COVID-19 on public universities in Australia