Reza Kouhy

TL;DR: In this paper, a review of the corporate social reporting literature, its major theoretical preoccupations and empirical conclusions, attempts to re-examine the theoretical tensions that exist between “classical” political economy interpretations of social disclosure and those from more “bourgeois” perspectives.

TL;DR: In this article, an attempt to build a database of UK company social and environmental disclosure is described, with the aim of providing, first, a data set which both refines and develops earlier attempts to capture and interpret such disclosures; second, a dataset covering several years to permit longitudinal analysis; and third, a public database for accounting researchers who wish to pursue, in a systematic and comparable way, more focused hypotheses about social and Environmental reporting behaviour.

TL;DR: In this paper, the authors investigated whether SMEs report social information regardless of their financial constraints, most likely in the same manner as large companies do, because they realise the significance of social reporting in establishing and retaining their corporate reputation.

TL;DR: In this paper, the authors investigated factors responsible for changes in carbon dioxide emission due to gas flaring in the upstream sector of the Nigerian oil and gas industry over the period 1965-2009.

TL;DR: In this article, the authors explore whether there is an audit expectations gap in the public sector between the Comptroller and Auditor General's (CAG) auditors in Bangladesh and the users of the CAG reports namely the Public Accounts Committee (PAC) of the Parliament and the international funding agencies (IFAs).