... interests as its core mission.” Therefore, would that not mean that audit firm disclosures of how technology has enhanced audit quality/effectiveness be ethical statements? Stated differently, is audit quality/effectiveness the operationalization of an ethical concept from an audit firm perspective? Clearly...

... understanding of what may drive managers' behavior regarding environmental disclosure decisions. We thank Charlie Cullinan, Amy Hageman, Khim Kelly, Jared Koreff, Theresa Libby, Robin Roberts, Michelle Rodrigue, Yu Tian, Joseph Wall, and workshop participants at Bryant University, Kansas State University...

...Winifred D. Scott ABSTRACT Transparency is a fundamental principle of good corporate governance. A disclosure is an important mechanism that enhances corporate governance through increased transparency and better informed stakeholders. When a government operation contractually assigns prison...