This book continues the discussion on recent developments relating to
ethical and sustainable issues in accounting and finance from the book,
Volumes I and II, looking into topics such as the importance of good
governance in accounting, tax, auditing and fraud examination, ethics,
sustainability, environmental issues and new technologies and their
effects on accounting and finance, focusing in particular on
environmental and sustainability reporting in the oil and gas and
banking sectors. The book also considers the growing importance of audit
quality in this time of the COVID-19 pandemic.