The purpose of this paper is the sectoral analysis and evaluation of the external audit reports in relation to the amounts of deferred taxes on the balance sheets of listed companies in the Athens Stock Exchange (ASE). External auditors participate significantly in the preparation of financial...

This paper reports on interviews with salmon farmers exploring their decision as to whether to adopt organic production methods. Organic salmon farming has the potential to considerably reduce the social, environmental and economic risks associated with salmon farming. Salmon farming is an...

Purpose – The purpose of this paper is to empirically investigate relationships between engagement activities and social reporting practices in a controversial and environmentally sensitive industry. The interactions investigated were not restricted to stakeholder relationships but included...

This article investigates the extent that board characteristics and board strengths influence the accounting conservatism, estimated by market-based and accrual-based measures, before and during the financial crisis. The percentage of inside directors and the additional directorships (board...