Volume 18, issue 4, December 2021

8 articles in this issue

Prudential supervisory disclosure (PSD) with supervisory technology (SupTech): lessons from a FinTech crisis

Authors
- Stefan Zeranski
- Ibrahim E. Sancak
- Content type: Original Article
- Open Access
- Published: 24 February 2021
- Pages: 315 - 335
Determinants and consequence of critical audit matter disclosure: early evidence

Authors
- Yan Luo
- Content type: Original Article
- Published: 22 February 2021
- Pages: 336 - 345
Corporate governance and CSR disclosure: evidence from European financial institutions

Authors
- Hanen Ben Fatma
- Jamel Chouaibi
- Content type: Original Article
- Published: 02 March 2021
- Pages: 346 - 361
The effect of ownership structure and board characteristics on auditor choice: evidence from Egypt

Authors
- Mohamed M. El-Dyasty
- Ahmed A. Elamer
- Content type: Original Article
- Published: 07 March 2021
- Pages: 362 - 377
Relevance of Level 3 fair value disclosures and IFRS 13: a case study

Authors
- Árni Claessen
- Content type: Original Article
- Published: 19 March 2021
- Pages: 378 - 390
The influence of board composition on environmental, social and governance (ESG) disclosure of Thai listed companies

Authors
- Muttanachai Suttipun
- Content type: Original Paper
- Published: 24 March 2021
- Pages: 391 - 402
The “S” in ESG and international labour standards

Authors
- Bernd Waas
- Content type: Original Article
- Open Access
- Published: 13 April 2021
- Pages: 403 - 410
IFRS compliance in GCC countries: Do corporate governance mechanisms make a difference?

Authors
- Muath Abdelqader
- Khalil Nimer
- Tamer K. Darwish
- Content type: Original Article
- Published: 29 April 2021
- Pages: 411 - 425

Volume 18, issue 4, December 2021

Prudential supervisory disclosure (PSD) with supervisory technology (SupTech): lessons from a FinTech crisis

Determinants and consequence of critical audit matter disclosure: early evidence

Corporate governance and CSR disclosure: evidence from European financial institutions

The effect of ownership structure and board characteristics on auditor choice: evidence from Egypt

Relevance of Level 3 fair value disclosures and IFRS 13: a case study

The influence of board composition on environmental, social and governance (ESG) disclosure of Thai listed companies

The “S” in ESG and international labour standards

IFRS compliance in GCC countries: Do corporate governance mechanisms make a difference?

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Volume 18, issue 4, December 2021

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