Transparency is a quality of corporate social responsibility communication that enhances the relationship between the investors and the company. The objective of this paper is to analyze if the transparency of the sustainability reports is affected by the relationship of companies in different...

This paper looks at culture differences in sustainability reporting among countries. The authors use data from the survey conducted by KPMG in 2008 within 22 countries, applying Hofstede’s framework. The authors find an effect of culture on the interest in highlighting the credibility of...

The paper presents the design and evaluation of an innovative experience in a subject of the Business administration degree, through a cooperative methodology. The objective is to motivate students and enhance their academic results through several interactive performances that reduce asymmetry...

Purpose –The audit of corporations is now dependent on the examination of corporate computer systems. Although tools and techniques have been available for decades, there are major limitations on the audits of corporate systems by external auditors. This paper aims to examine external auditor...