... provides some evidence on the implementation and communicative value of the new KAM reporting. Data Availability : Data are available from the public sources cited in the text. JEL Classifications: M41; M42; M48. key audit matters critical audit matters audit quality content analysis...

... Global Reporting Initiative sustainability reporting stakeholder theory content analysis survey factor analysis Corporate sustainability (CS) has been defined as meeting the needs of a company's direct and indirect stakeholders without compromising its ability to meet the needs of future...

... content analysis integrative reporting The value-relevance of nonfinancial information has increased markedly over the last several years. Most top executives at large multinational firms believe that nonfinancial performance measures are more valuable than traditional financial measures...