Purpose: The study aims to examine the impact of the firm life cycle on the misclassification practices of Indian firms. The study also examines the impact of International Financial Reporting Standards (IFRS) on the misclassification practices of Indian firms. Design/methodology/approach: The...

Purpose: Many developed countries have been using environmental taxes in their economic systems for many years. These taxes have a great impact on reducing the environmental damages of companies and individuals in society. But many developing countries have not used this tool effectively yet,...

Purpose: The study uses social cognitive career theory (SCCT) to explore the driving and restraining factors that students consider in selecting auditing as a career. Design/methodology/approach: Considering the aim of this study, a qualitative research was preferred with the objective of...

Purpose: The objective of sustainability assurance (SA) is to give credibility to nonfinancial information (Cheng et al., 2015). In France, certain companies are subject by regulation to the implementation of SA in particular with the transposition of European Directive 2014/95/EU into national...

Purpose: This paper outlines the development of the principle of materiality in the European accounting framework, from the Modernization Directive (2003/51/EC) to the NFI Directive (2014/95/EU) and on to the proposals for a Corporate Sustainability Reporting (CSR) Directive (2021/0104 (COD))....

Purpose: This paper investigates whether and how Directive 2014/95/EU affects financial performance as well as its moderation effect on the relationship between financial and non-financial performance, involving different stakeholders' perspectives. Design/methodology/approach: We adopted the...

Purpose: The purpose of the research is to shed light on how the mandatory regulation on nonfinancial information has changed European state-owned enterprises' (SOEs) disclosure levels. In addition, the present research aims to demonstrate, under the lens of legitimacy theory, how Hofstede's...

Purpose: Despite cultural dimensions being included in hundreds of business and management research studies, there have been relatively few studies in public-sector accounting that include the use of cultural dimensions. It is posited that national cultural variables impact the institutions,...

Purpose: This paper aims to provide a novel approach to examine sustainability report narratives by considering key features of these narratives including, forward-looking content, risk content, tone and sustainability-specific content. Design/methodology/approach: Using a sample of UK firms'...

Purpose: The purpose of this paper is to investigate the relation between corporate social responsibility (CSR) and firm financial performance, and how audit quality moderates this relationship. Design/methodology/approach: This study uses panel dataset of 200 French firms listed during...