Purpose – This study reviews research that examines economic and behavioural consequences of CSR reporting regulations. Specifically, we evaluate the impact of CSR reporting regulations on (1) reporting quality, (2) capital-markets and (3) firm behaviour. Design/methodology/approach – We...

Even though there is a worldwide consensus as to the necessity of an audit of annual financial statements for public companies, there is divergence of views as to the review of interim financial statements. While some jurisdictions make it mandatory (e.g., Australia, France, US), others allow...