Corporate voluntary disclosure becomes a burning issue in the literature of accounting throughout the last two decades. The study aims to explore the most crucial determinants that influence corporate voluntary disclosure in a transition economy. A cross-sectional study based on the pharmaceutical and chemical companies listed in the Dhaka Stock Exchange is conducted to reconnoiter the crucial determinants affecting the voluntary disclosure. Based on the agency theory, stakeholder theory, and previous literature, the determinants are selected. An unweighted disclosure index is used to measure the extent of voluntary disclosure; after that, a multivariate analysis is steered to reconnoiter the key determinants of voluntary disclosure. It is found that firm leverage and firm liquidity are the key determinants that significantly influence the corporate voluntary disclosure in a transition economy. In contrast, no significant positive association is found between voluntary disclosure and board size. In additon, it is also found that market category significantly influences voluntary disclosure with an inverse direction. This study has important implications for both the corporate people and the regulatory bodies of the transition economy. The study also helps various stakeholders of the transition economy – Bangladesh, in designing their strategies regarding the most significant determinants of voluntary disclosure. Acknowledgment We are very thankful to the Institute of Advanced Research (IAR), United International University, Bangladesh, to grant us the fund by mobilizing which we generate our required data for the study and complete this empirical study.

This systematic review synthesises and analyses current research on ethical behaviour and integrity among public sector employees. Despite the growing emphasis on ethics in public administration, there remains a significant gap in consolidating the diverse factors influencing ethical conduct and integrity. Employing the Systematic Reviews and Meta-Analysis (PRISMA) approach, a comprehensive search of Scopus and Web of Science (WoS) was conducted using the keywords (1) ethical behaviour, (2) employee, and (3) public sector. The final dataset included (n = 44) relevant articles meticulously reviewed and validated by experts. These articles were categorised into four coherent themes: (1) factors influencing ethical behaviour and integrity in the public sector; (2) challenges and barriers to ethical behaviour and integrity; (3) the leadership role as well as trust with regard to enhancing ethical behaviour; and (4) the implementation and prevention of ethical issues. Key findings indicate that ethical leadership, organisational culture, personal dispositions, education, professionalism, and holistic approaches are vital to fostering ethics in public service, and comprehensive initiatives are needed to address systemic and individual barriers to ethical conduct and integrity.

This paper examines the moderating effect of corporate digital transformation in the relationship between audit quality and aggressive tax avoidance in the sample of industrial companies listed on the ASE and operating during the 2020–2025 period. They were based on data of a balanced panel of 30 industrial companies listed on the ASE 180 observations. The primary estimator used was the feasible generalized least squares (FGLS) method that was employed after it was established that first-order autocorrelation, groupwise heteroskedasticity, and partial cross-sectional dependence existed. System-GMM estimator was used to confirm the robustness of the results, and to deal with the endogeneity that may arise due to reverse causality between auditor selection and result. There are three key findings of the study. First, there is a strong and consistent negative relationship between affiliation with one of the Big Four audit firms and aggressive tax avoidance in all the models studied, confirming that reputation-based audit quality is an effective institutional deterrent a finding of particular importance given that 73.3% of the Jordanian industrial firms in the sample rely on local auditors and therefore lack similar governance controls. Second, aggressive tax avoidance is positively related to higher audit fees, which are indicative of a more complex client base and an economic dependence on clients by the auditor, rather than a signal of greater monitoring rigour and, therefore, as a challenge to the fee-as-quality assumption common to the developed-market framework. Third, although digital transformation demonstrates a direct positive correlation with aggressive tax avoidance—indicating that firms can use digital capabilities to enhance tax planning and not compliance in the pre-JoFotara regulatory environment—its moderating effect on Big Four affiliation is not statistically significant. It is important to note that the relationship between the intensity of audit fees and digital transformation is positively significant, which is in line with the economic dependence argument. The implications of the findings are important to the Jordan Securities Commission, the tax authorities as well as regulatory bodies who are looking to enhance corporate tax compliance in a dynamic digital regulatory environment, and raise important questions of the portability of audit quality assumptions across institutional settings.