the impact of reputation and regulation on NFI reporting. The findings show that highly reputed firms disclose more …This study explores how corporate reputation and regulation influence the quantity and quality of non …-financial information (NFI) disclosure. While internal drivers of NFI reporting are well-studied, external pressures remain underexplored …

regulation'. First, from a review of annual reports for two reporting periods prior to and two periods post the operative date of …This article augments the empirical literature on environmental reporting through an analysis of the impact the … introduction of mandatory reporting guidelines had on the environmental disclosures of seventy-one Australian companies …

Reporting Framework (IR), created by the International Integrated Reporting Council (IIRC), and the legally binding norms … recently adopted by the European Union on corporate non-financial reporting. Despite growing interest in IR, its complex …

Internationally, there has been a steady increase in the number of countries instigating charity regulation. While the … register and monitor charitable activity leading to a perception that charities need regulation if the donating public's trust … and confidence is to increase.Public interest theory suggests that regulation increases organisational transparency …

and regulators seeking to understand how regulation and enforcement influence the quality of financial reporting …Using the setting of hedge funds, I find that audit regulation stifles the misreporting of returns. Not only does the … presence of this regulation mitigate misreporting, it also appears to narrow the gap in audit quality between Big 4 and non …

find that home health agencies in non-CON states improved quality under public reporting significantly more than agencies … regulation to achieve better quality in home health care …

To understand the implications of decentralized ledger technology for financial reporting and auditing, we analyze …

This study examines the effects of SEC office change on regulatory oversight and firms' reporting quality. Firms are … team after office change. Then I provide evidence that firms improve their reporting quality after office change. Firms … intensity of SEC oversight and firms improve their reporting quality by anticipating the increase …