Reporting

Working Paper

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

The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research

This paper discusses the empirical literature on the economic consequences of disclosure and financial reporting regulation, drawing on U.S. and international evidence. Given the policy relevance of research on regulation, we highlight the...Read more

Christian Leuz
01 December 2015

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 financial fraud by corporate...Read more

Martin Gelter
Aurelio Gurrea-Martinez
10 November 2019

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