Table of contents
Managing the risk of misleading financial metrics in annual reports: A first step towards providing assurance over management’s discussion
Dennis Caplan, Saurav K. DuttaRecent public policy initiatives seek greater transparency in financial reporting through an honest, balanced and thorough management discussion of company performance in the…
294
From peer review to PCAOB inspections: Regulating for audit quality in the U.S.
Lukas LöhleinThis study reviews the existing literature on the U.S. peer review system and the Public Company Accounting Oversight Board (PCAOB) inspection system to assess our knowledge of…
309
Business sustainability research: A theoretical and integrated perspective
Zabihollah RezaeeGlobal investors demand, regulators require, and companies disclose their sustainability performance information, and scholars have started to conduct research on sustainability…
3012
ISSN:
0737-4607e-ISSN:
2452-1469ISSN-L:
0737-4607Online date, start – end:
2013Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Professor Martina Linnenluecke
- Professor Tom Smith