International Financial Reporting Standards (IFRS) are accepted throughout the world, particularly in the European Union, Australia, New Zealand and Canada. Emerging economies are also are aligning their practices with IFRS. Historically, the USA has been cautious about accepting IFRS. However,...

Purpose – The purpose of this paper is to explore the state of environmental reporting by Indian companies on their web sites and also in their annual reports. Design/methodology/approach – The web sites of the companies in the sample were visited to examine the accessibility and extent of...

Purpose – The purpose of this paper is to explore the cultural underpinnings of accounting practices through a comparative analysis of India and New Zealand, using the chairperson's report, which is increasingly becoming one of the most important segments of the corporate annual report....

Purpose – The purpose of this paper explores whether cost audits as governance mechanism affected the trust of the users of financial statements and whether they provide the benefits intended by regulators. Design/methodology/approach – The research method involved unstructured open-ended...

Purpose – The purpose of this paper is to investigate the factors driving greenhouse gas reporting by Chinese companies. Design/methodology/approach – Content analysis of annual reports and corporate social responsibility (CSR) reports for the year 2010 of the top 100 A-share companies...

This is an exploratory paper with the aim of determining the nature and extent of corporate social responsibility reporting in the banking sector in Bangladesh, and to assess the need to improve corporate social responsibility by such firms. Corporate social responsibility is associated with...