The purpose of this article is to investigate the reasons behind the information technology (IT) usage of accountants. On this account in the study, based on the Theory of Reasoned Action developed by Ajzen and Fishbein, attitute-subjective norms-intention and behavior relation is investigated....

This paper examines the impact of firms' environmental, social, and governance (ESG) activities on financial reporting quality (FRQ). The study uses 45,877 firm-year observations from 65 countries between 2003 and 2021. In the research model, firm characteristics and macroeconomic and...