illustrated that social capital positively correlates with auditor performance and Audit report quality. In other words, social … capital decreases audit opinion shopping, audit expectation gap, internal control weakness, and audit report lag. Therefore …, society's influential assets, social capital, and audit report quality strongly influence the auditor's performance. The …

This study aims to determine how sustainability reporting disclosures and report format affect company performance in … firm with a mandatory reporting responsibility will choose a report format (i.e. stand-alone) to disclose its …

practices up to the production of an integrated report. To this end, an analytical framework based on the Diffusion of …. The publication of an integrated report appears to be the result of a process of incremental improvements in the practice …

the report quality. The sustainability commitment also moderates female directors and the quality of sustainability …