Although prior research has examined corporate governance, few studies explicitly examine governance dedicated to sustainability issues. This paper examines (i) the combined impact of different carbon-embedded governance mechanisms (CGM) on carbon disclosure and (ii) the effect of CGM on the...

Concerns about the credibility of sustainability reports can be mitigated through assurance. Although audit committee remit encompasses monitoring of sustainability issues, there are potential complementary and substitution between governance mechanisms. This paper explores the relationship...

Purpose: This paper examines the effect of audit committee (AC) reporting, measured by the tone of audit committee disclosures, in improving financial reporting quality as proxied by earnings management. Design/methodology/approach: The authors focus on the textual properties of AC reports,...