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Voluntary reporting on internal control systems and governance characteristics : an analysis of large US companies

Owusu-Ansah, Stephen; Ganguli, Gouranga - In: Journal of managerial issues : JMI 22 (2010) 3, pp. 383-408

Persistent link: https://www.econbiz.de/10008757520

The Ungreening of Integrated Reporting : a Reflection on Regulatory Capture

Bridges, Caroline Mary; Harrison, Julie; Hay, David - 2022

PurposeThe initial rationale for developing integrated reporting included addressing the failures of traditional reporting to address sustainability issues. Subsequently, the International Integrated Reporting Council (IIRC) modified its stated objectives to emphasise integrated thinking and...

Persistent link: https://www.econbiz.de/10014085704

The ungreening of integrated reporting : a reflection on regulatory capture

Bridges, Caroline M.; Harrison, Julie A.; Hay, David - In: Meditari accountancy research 30 (2022) 3, pp. 597-625

Persistent link: https://www.econbiz.de/10013326713

Discussion of "the quality of mandatory nonfinancial risk disclosures and the moderating effect of audit firm and partner characteristics"

Hay, David - In: The international journal of accounting : TIJA 56 (2021) 2, pp. 2180004-1-8

Persistent link: https://www.econbiz.de/10012656559

Comments on Exposure Draft for Proposed ISSA 5000, sustainability assurance engagements by the Auditing and Assurance Standards Committee of AFAANZ

Hay, David; Harding, Noel; Biswas, Pallab Kumar; Gan, Chris - In: Accounting and finance 64 (2024) 1, pp. 1221-1239

Persistent link: https://www.econbiz.de/10014540264