SYNOPSIS We examine how internal control effectiveness influences the audit completeness of earnings announcements and consequences on reliability. One intentions Sarbanes-Oxley Act 2002 (SOX) was for controls to improve financial reporting. Although we show that effective directly reduce announcement revisions as SOX would intend, also find evidence it provides management with confidence relea...

In this study, we aim to demonstrate how important public policies that encourage companies decarbonize the environment are Brazil. There is an evident need for creation of a Brazilian Regulatory Agency carbon market acts transparently and according international agreements. analyzed Braskem's greenhouse gas emission reports from 2010 2018 regarding production green polyethylene or other action...