... government’s environmental oversight level. Findings The results provide evidence that local/provincial government’s environmental oversight significantly influences environmental disclosure in China. Despite the coercive pressure from the powerful Central government on corporate environmental disclosure...

... auditing, emphasizing economy, efficiency and effectiveness (Smith, 1992 ; Power, 1994 ; Guthrie and Parker, 1999 ; Tillema and ter Bogt, 2010 ; Funnell and Wade, 2012 ; Funnell, 2015 ; Reichborn-Kjennerud, 2013). Media Accountability Auditor general Central government Diametrical effects...