Purpose This article examines whether accountability can contribute to the analysis of effectiveness in grassroots voluntary organizations (GVOs) in France. Design/methodology/approach Based on recent studies and stakeholder theory, hypotheses are formulated about the negative link between...

Purpose The authors examine the association between two important audit partner characteristics and the readability of key audit matters (KAMs) disclosed in the audit reports. Specifically, the authors examine how the readability of KAMs is associated with audit partner tenure and workload....

Purpose The authors examine the effect of climate risk on accounting conservatism for a sample of listed companies operating in 26 developing countries. Design/methodology/approach The authors employ the Climate Risk Index (CRI) developed by Germanwatch to capture the severity of losses due to...