The study attempts to identify the major causes and consequences of unethical financial reporting. We also try to find out if these causes and consequences discriminated between two groups of respondents. The study is based on primary survey with respondents including Chartered Accountants and...

Purpose - The landscape of corporate reporting is about to change completely. The article aims to determine the disclosures required if the new form of reporting is adopted as an upshot of limitations of the current financial reporting and sustainability reporting. Though top few companies have...

Purpose – The purpose of this research is to find out the multi-dimensional ethical approach to accounting and reporting practices going on in India and abroad. What has been the shift in Reporting Practices by Indian companies? What drives the Indian companies to report on the non-financial...