The paper continues the series of authors’ publications on problem developing concept business audit in sustainable development and ESG transformation. object study is modern international Russian practice verifying public reporting by leading companies. study’s task to develop a methodology confirm its reliability as area for these conditions. As result study, authors have identified trend aud...

This paper examines the effects of financial reporting quality on international trade. First, I conduct country-sector-level analyses and find that a one standard deviation increase in country is associated with increases manufacturing exports imports 4.2 3.5 percent, respectively. Second, exploit regulation change China use administrative firm-level trade data to differences-in-differences ana...

extensible business reporting language (xbrl) is an xml-based open standard, developed specifically for financial reporting. in wider terms, xbrl is a technology by which directed searches and simultaneous presentation of related financial statement facilitate, and also footnote information could potentially help financial statements’ users. the use of search-facilitating technology depletes di...