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The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.

The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across 59 jurisdictions. In phase two, the authors followed up with 68 semi-structured interviews with tax practitioners working in 11 different countries.

The findings recognise the importance of the firm as a significant “site of influence” for tax practitioners in shaping their risk appetite in their tax work. The firm eclipses other influences of risk such as professional body oversight, public interest and demographic markers such as gender and career stage. The authors show that firm is significant, irrespective of size of firm.

This work has practical implications as the findings highlight the importance of oversight of professional service firms by both the professional accountancy bodies and revenue authorities. The findings may have impact on the ethical training and guidance for trainee accountants in terms of an increased awareness on the employing firm as a site of influence for tax practitioners.

This research is important as it adds to the significant body of work on firm socialisation and highlights the important role that the firm holds in moderating (or exacerbating) the risk appetite of tax practitioners, which has significant implications in terms of pushing the boundaries of tax aggressive behaviours. The work aims to recognise the important role that tax practitioners can have in moderating aggressive tax practice, and, thus, reducing tax inequalities and shaping a better world of “Reduced Inequalities” (SDG10).

This study aims to examine the role of edible mushrooms in the Brazilian diet, considering their strategic significance in meeting nutritional goals within sustainable development. Despite their potential in the nutrition of the Brazilian population, significant knowledge gaps still exist. To address this, the authors formulated this study into five main sections: the consumption of edible mushrooms in Brazil, the factors influencing the consumption, the occurrence of edible mushrooms in Brazil, the nutritional contribution of mushrooms consumed in Brazil and sustainable mushroom production in Brazil.

The authors compiled current literature to develop this viewpoint paper using systematic review, systematic search and narrative review search methods.

Mushrooms are sporadically consumed in Brazil, primarily by the urban population, with challenges in estimating the most used species. Social, economic and cultural factors, health considerations and reduced meat consumption influence mushroom consumption behavior. While Pleurotus ostreatus, Lentinula edodes and Agaricus bisporus are primary species, ethnomycological studies highlight a more diverse consumption among traditional indigenous communities. Brazil hosts approximately 133 wild mushroom species safe for human consumption. Some can be sustainably cultivated using substrates derived from agricultural and urban waste, offering high-protein, high-fiber, low-fat foods with bioactive compounds holding antioxidant and prebiotic potential.

To the best of the authors’ knowledge, no previous study has investigated how edible mushrooms contribute to the food and nutrition of the Brazilian population. This study emphasizes the crucial role of edible mushrooms in preserving Brazil’s cultural heritage, contributing to food and nutritional security and enhancing the overall diet quality.