Purpose: This paper aims to explore the driving forces for having carbon reporting and carbon reduction management strategies in emerging and developing countries. Design/methodology/approach: The methodology employed uses logit and linear panel data models and generalized moments method, to...

Purpose: The purpose of this paper is to investigate the effect of the determinants of corporate effective tax rates (ETR) of listed companies in euro area. Design/methodology/approach: With a large and recent panel of 2,870 listed companies for the period 2005–2016, the authors use the...

Purpose: Corporate social responsibility (CSR) actions are expected to reduce information asymmetries and increase legitimacy among the stakeholders of the company, which consequently should have a positive impact on the financial conditions of the firm. Hence, the objective of this paper is to...

Purpose: Supreme audit institutions (SAIs) examine and supervise the activity of public institutions. The study aims at contributing to the existing literature on public sector audit by providing a classification of 29 European SAIs – 28 national SAIs and the European...

Purpose: The purpose of this paper is to examine whether audit firms use transparency reports (TRs) as a tool to standardize their brand image or whether the semantic and content analysis in these reports indicates a higher importance of country effects. Design/methodology/approach: The sample...