... model to identify the factors’ impact. Findings The results indicate that the more standardized the institutional environment and stronger the tax supervision, the lower the tax risks. Taking into account the internal factors of a firm, private companies with political connections have lower tax...

...Haruna Maama Purpose This study investigated the influence of institutional environment on the environmental, social and governance (ESG) accounting practices of banks in West Africa. The purpose of this study is to examine whether the size of an economy and the governance structure of a country...

...Edem Emerald Welbeck The study aims to analyse the level and trend of corporate responsibility disclosures (CRD) in annual reports of listed firms on the Ghana Stock Exchange against the Global Reporting Index and to examine the influence of the institutional environment on such disclosures...