...Redeemer Krah; Gerard Mertens Purpose The study aims at examining the level of financial transparency of local governments in a sub-Saharan African country and how financial transparency is affected by democracy in the sub-region. Design/methodology/approach The study applied a panel...

... enterprises is analysed. Design/methodology/approach To this end, content analysis of a sample of IR reports prepared by state-owned entities is performed with the aim of identifying which aspects offer opportunities for improvement with respect to transparency and sustainability. Findings The results...

...Milton Segal Purpose Key audit matters (KAM) and their impact on the auditor is a relatively understudied area. The purpose of this study is to analyse whether auditors perceive that the recent requirement for auditors of listed companies to report KAMs has enhanced the transparency of audit...

... groundbreaking insights to support theoretical improvements in both accounting and management research, several authors have raised concerns about its use in practice (Gibbert et al., 2008). By increasing transparency, scholars justify their methodological choices and therefore reduce concerns about...

.... Transparency Civil society Corporate accountability Legitimacy theory The paper debates a valuable but unexplored area of the state of reporting in Romania, referring to the mining sector and how corporate accountability impacts civil society. Civil society includes individuals and non-governmental...