This book continues the discussion on recent developments relating to ethical and sustainable issues in accounting and finance from 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.

Kymet Tunca Çalyurt graduated from the Faculty of Business Administration and Economics, Marmara University, Istanbul Turkey. She also has Masters and Ph.D. degrees in Accounting and Finance from the Social Graduate School at Marmara University. She pursued her postdoc studies on "Accounting and Corporate Social Responsibility" with Prof. David Crowther at London Metropolitan University in 2003. Her research interests are in accounting, auditing, fraud, social responsibility, corporate governance, finance, and business ethics with a special interest in NGOs, and aviation management. She has business experience as a management trainee at McDonald's, as a member of the finance staff at Singapore Airlines, and as an auditor at Horwath Auditing. She is an external auditor and a trainer at Consulta Auditing Company, INAA, in Istanbul under the presidency Prof Dr. Emre Burckin.

1. Introduction Chapter: The Importance of Audit Quality in Covid Times.- 2. Is a Determination And Application of Joint Audit Procedures of Financial Statement And Tax Certification Audits Possible?.- 3. The Transition From Self-Regulation To Public Oversight In The Independent Audit: An Investigation of Developments By Accounting Sub-Culture.- 4. Creating Auditable Environment: An Approach Towards Eliminating Fraud Opportunities.- 5. How To Secure Nations Sustainability From The Venom of Corruption?.- 6. An Analytical Study of Financial Status of Masala Bonds Issuing Companies.- 7. Information Asymmetry Problematic and Voluntary Disclosure In Companies.- 8. The Financial Crisis Phenomenon And The 2008 Global Finance Crisis.- 9. Impact of AI and Block chain on Accounts, finance, valuations and Auditing Indian Perspective.- 10. From Conventional Methods to Contemporary Neural Network Approaches: Financial Fraud Detection.- 11. Sustainability Reporting In The Oil& Gas Sector: Implementation In Greece.- 12. Global Climate Risk Index and Firm Performance:  Evidence from Turkish Firms.-12. Roles of Accountants and Scientists in the Assurance of Greenhouse Gas Statements.- 13. Strategic Shift From Transmissive To Transformative  Higher Education For Sustainable Development.- 14. Environmental Reporting in Banking Sector: International Research.