Reporting

Working Paper

Addressing the Auditor Independence Puzzle: Regulatory Models and Proposal for Reform

Auditors play a major role in corporate governance and capital markets. Ex ante, auditors facilitate firms’ access to finance by fostering trust among public investors. Ex post, auditors can prevent misbehavior and prevent financial fraud by...Read more

Martin Gelter
Aurelio Gurrea-Martinez
10 November 2019

Listed Companies' Engagement with Diversity: A Multi-Jurisdictional Study of Annual Report Disclosures

The paper reports the findings of a multi-jurisdictional study on companies? reporting of diversity practices at board level and below. It involved a review of the 2009, 2010 and 2011 annual reports of listed companies in Australia, Belgium,...Read more

Blanaid Clarke
01 August 2013

Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review

This study provides an economic analysis of the determinants and consequences of corporate social responsibility (CSR) and sustainability reporting. To frame our analysis, we consider a widespread mandatory adoption of CSR reporting standards in...Read more

Luzi Hail
Christian Leuz
08 August 2019

Pages