This study investigates whether expected economic growth is associated with corporate tax planning. We predict that higher expected economic growth increases the net present value of tax planning opportunities and thus increases investment in tax planning. Consistent with our prediction, we find...

This study investigates whether Public Company Accounting Oversight Board (PCAOB) inspections of foreign auditors affect global financial reporting comparability. Foreign auditors may adjust audit methodologies to address PCAOB inspection findings, which could affect financial reporting of local...

The association of a country's investor protection regime with the quality of reported earnings is examined for a large sample of firms from 42 countries. Three attributes of earnings are evaluated: the magnitude of the association of a country's investor protection regime with the quality of...

Achieving the Paris Agreement Long-term temperature goal (PA LTTG) requires closing the 2030 ambition and action gap between emissions levels consistent with the Paris Agreement and emissions levels projected with current targets and policies. G20 countries have a crucial role to play in...

Achieving the Paris Agreement long-term temperature goal requires closing the ambition and action gap. G20 countries have a crucial role to play in realising increased climate policy ambition. Synthetic electro fuels (e-fuels) were identified as one of the key policy areas and promising options...