This explains what materiality means in an audit and why it matters for financial decision-making. The key takeaway is that materiality guides auditors in focusing on misstatements that truly ...

Using a new calculation method, researchers found in an international comparative study that investors value corporate environmental performance more than mere information disclosure. In some ...

"This beautifully illustrated book conveys the centrality of costume to live performance. Finding associations between contemporary practices and historical manifestations, costume is explored in six ...

Kyushu University researchers have developed a new approach to analyze how companies' sustainability efforts influence their financial performance, finding that environmental transparency and actions ...