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December 2024, Volume 21, Issue 4
- 501-519 The impact of corporate governance on debt service obligations: evidence from automobile companies listed on the Tokyo stock exchange
by Richard Arhinful & Leviticus Mensah & Jerry Seth Owusu-Sarfo - 520-542 Uncovering the sustainability reporting: bibliometric analysis and future research directions
by Pooja Mishra & Kishore Kumar - 543-567 Corporate governance transfers: the case of mergers and acquisitions
by Tanveer Hussain & Abongeh A. Tunyi & Jacob Agyemang - 568-588 Earnings management of acquiring and non-acquiring companies: the key role of ownership structure and national corporate governance in GCC
by Mahmoud Alghemary & Nereida Polovina & Basil Al-Najjar - 589-611 Is the capital market of Bangladesh ready to reap the benefits of voluntary integrated reporting disclosures? Insights from the equity investment experts
by Farjana Nur Saima & Ratan Ghosh - 612-622 The relationship between audit quality and firm performance: the mediating effect of integrated reporting
by Kawther Dhifi & Rim Zouari-Hadiji - 623-623 Correction to: The relationship between audit quality and firm performance: the mediating effect of integrated reporting
by Kawther Dhifi & Rim Zouari‑Hadiji - 624-641 Do board characteristics moderate the relationship between political connections and cash holdings? insight from Asian countries
by Abdullah & Muhammad Arsalan Hashmi & Rayenda Khresna Brahmana & Humayun Fareeduddin - 642-665 Shariah-related disclosure: a literature review and directions for future research
by Zunaiba Abdulrahman & Tahera Ebrahimi & Basil Al-Najjar - 666-684 Eleven years of integrated reporting: a bibliometric analysis
by Bhavna Thawani & Tushar Panigrahi & Meena Bhatia - 685-713 Tax-strategy-related words, firm’s ability, and tax avoidance
by Yicheng Wang & Brian Wright
September 2024, Volume 21, Issue 3
- 341-358 CEO narcissism, board of directors and disclosure quality: evidence from the readability of CEO letter
by Julien Maux & Nadia Smaili - 359-375 An analysis of the effect of audit effort (hours) on stock price volatility: evidence of increasing demand reducing uncertainty
by Hyoung-Joo Lim & Dafydd Mali - 376-405 Systematic review in financialization politics: the role of corporate governance and managerial compensation
by Rita Vieira & Graça Azevedo & Jonas Oliveira - 406-420 Does ownership pattern affect firm performance? Empirical evidence from an emerging market
by Sumon Kumar Das & Shafiqul Alam & Md. Jamsedul Islam & Fahmida Boby & Rabeya Begum - 421-432 The role of shareholders in controlling tax avoidance: evidence from ASEAN countries
by Nindhita Nisrina Sari & Siti Nuryanah - 433-446 Unlocking the potential of augmented intelligence: a discussion on its role in boardroom decision-making
by Manal Ahdadou & Abdellah Aajly & Mohamed Tahrouch - 447-461 The interplay of ethical decision making and legal frameworks for whistleblowing: the UAE example
by Assad Tavakoli & Tanya Gibbs & Meysam Manesh - 462-475 Ownership concentration, managerial ownership, and firm performance in Saudi listed firms
by Helmi A. Boshnak - 476-487 Earnings quality, stock price synchronicity and foreign ownership: evidence of ASX200 firms
by Yanthi Hutagaol-Martowidjojo & Jessie D. Yuwono & Kashan Pirzada - 488-499 Product market competition and investment efficiency nexus with mediating effect of firm risk-taking in Pakistan
by Sadaf Ali & Ajid ur Rehman & Muhammad Jawad & Munazza Naz
June 2024, Volume 21, Issue 2
- 175-192 The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study
by Wafa Sassi & Hakim Ben Othman & Khaled Hussainey - 193-210 Does board gender diversity affect intellectual capital voluntary disclosure? Evidence from Tunisia
by Salma Loulou-Baklouti - 211-226 Fogging the firm performance: an empirical examination of the annual report readability in India
by Vismaya Gangadharan & Lakshmi Padmakumari - 227-240 CEO compensation and market risk: moderating effect of board size and CEO duality in the Swiss context
by Mehtap A. Eklund - 241-251 The determinants of the decisions between integrated and non-integrated audits from the perspective of corporate governance
by Meiqun Yin & Liyang Wang & Jidong Zhang & Jing Han - 252-267 Using gender diversity to improve intellectual capital performance: an Indian investigation
by Akshita Arora & Ranjit Tiwari - 268-276 The role of tax policy within corporate governance: evidence from inversions
by Amanda R. Marino & D. G. DeBoskey - 277-289 How organizational board compositions lead to a higher job satisfaction: an empirical analysis of US and UK companies
by Doaa Aly & Muath Abdelqader & Tamer K. Darwish & Arshad Hasan & Anna Toporkiewicz - 290-312 Navigating governance and accounting reforms in Saudi Arabia's emerging market: impact of audit quality, board characteristics, and IFRS adoption on financial performance
by Ines Kateb & Ines Belgacem - 313-339 Financial distress, auditors’ going concern modification (GCM) and investors’ reaction in a concentrated ownership environment: new evidence from the Italian stock market
by Sandro Brunelli & Francesco Venuti & Thomas Niederkofler & Camilla Falivena
March 2024, Volume 21, Issue 1
- 1-15 Corporate social responsibility and tax avoidance: the effect of shareholding structure—evidence from the UK
by Ahmed A. Sarhan - 16-31 Environmental disclosures by Indian companies: role of board characteristics and board effectiveness
by Shinu Vig - 32-51 Substantive or symbolic compliance with regulation, audit fees and audit quality
by Fakhroddin MohammadRezaei & Omid Faraji & Zabihollah Rezaee & Reza Gholami-Jamkarani & Mehdi Yari - 52-68 Does ownership type affect sustainability reporting disclosure? Evidence from an emerging market
by Sumon Kumar Das & Md Khalilur Rahman & Songita Roy - 69-92 Does earnings management constrain ESG performance? The role of corporate governance
by Yusuf Babatunde Adeneye & Setareh Fasihi & Ines Kammoun & Khaldoon Albitar - 93-106 Does corporate social responsibility improve value-added intellectual capital efficiency in food and agribusiness firms in India?
by Jabir Ali & Ishrat Naaz & Tabassum Ali - 107-126 Do ESG progress disclosures influence investment decisions?
by Amanda Sanseverino & Jimena González-Ramírez & Kelly Cwik - 127-142 Unpacking the drivers of earnings management in CSR firms: influence of investor risk perception
by Manish Bansal - 143-164 Expectations for sustainability reporting from users, preparers, and the accounting profession
by Hamilton Elkins & Gary Entwistle & Regan N. Schmidt - 165-174 Does corporate sustainability disclosure mitigate earnings management: empirical evidence from Jordan
by Ahmad Yuosef Alodat & Hamzeh Al Amosh & Osamah Alorayni & Saleh F. A. Khatib
December 2023, Volume 20, Issue 4
- 327-343 Does ‘inter-bank’ horizontal pay disparity influence performance? Evidence from emerging economy
by Madhur Bhatia & Rachita Gulati - 344-358 Islamic finance and governance indicators: empirical evidence from Islamic finance-permitting countries
by Puteri Nur Balqis Megat Mazlan & Nafez Fayez Hersh & Tajul Ariffin Masron & Nurhafiza Abdul Kader Malim - 359-373 Board composition, executive compensation, and financial performance: panel evidence from India
by Mohit Pathak & Arti Chandani - 374-394 The impact of corporate governance on financial performance: a cross-sector study
by Wajdi Affes & Anis Jarboui - 395-409 Expropriation mechanisms, corporate governance, and cross-border acquisitions by Indian firms
by Kinshuk Saurabh - 410-430 A bibliometric analysis of governance mechanisms in dividend decisions: an overview and emerging trends
by Naina Narang & Seema Gupta & Naliniprava Tripathy - 431-450 Analysis of the determinants of corporate governance quality: evidence from sub-Saharan Africa
by Emmanuel Mensah & Christopher Boachie - 451-477 Cybersecurity disclosure in the banking industry: a comparative study
by Maryam Firoozi & Sana Mohsni - 478-489 Investment and finance committees composition and firm performance: evidence from US Real Estate Investment Trusts (REITs)
by Magdy C. Noguera - 490-505 The integration of Sustainable Development Goals into businesses sustainability management: a reporting perspective
by Chee Kwong Lau & Jia Ci Wong
September 2023, Volume 20, Issue 3
- 213-230 Who monitors the monitors? An examination of listed companies in an emerging market context
by Michael R. Janse van Vuuren & Nadia Mans-Kemp & Suzette Viviers - 231-247 Corporate governance characteristics, financial characteristics and HR practices disclosures: an Indian scenario
by Veerma Puri - 248-260 Bank provisioning practice during the pandemic: evidence from the COVID-19 outbreak
by Tram-Anh Nguyen & Phu Ha Nguyen & Hiep Ngoc Luu & Trang Nguyen Ha Cu & Phuong-Anh Nguyen - 261-273 Top management team turnover in Brazil: the role of corporate governance in family-controlled companies
by Sergio Foldes Guimarães & André Luiz Carvalhal Silva - 274-295 What drives bank income smoothing? Evidence from Africa
by Peterson K. Ozili & Thankom G. Arun - 296-315 Corporate narrative disclosure practices in the Middle East and North Africa (MENA) region: a systematic literature review
by Mohammed Adel Elzahaby - 316-326 Influence of ownership structure on the choice of Big Four independent auditors
by Vanessa Carvalho Pereira & Antonio Gualberto Pereira & José Sérgio Casé Oliveira
June 2023, Volume 20, Issue 2
- 109-118 The long-term effects of female board representation on accounting quality: Causal evidence
by Mahmoud Ahmed - 119-137 Boardroom gender diversity and long-term firm performance
by Parveen P. Gupta & Kevin C. K. Lam & Heibatollah Sami & Haiyan Zhou - 138-154 SEC review of tax disclosures in family firms
by Samer Khalil & Denise O’Shaughnessy & Ian Twardus - 155-167 Do women on boards enhance firm performance? Evidence from top Indian companies
by Chanchal Chatterjee & Tirthankar Nag - 168-184 Impacts of reserve and decommissioning disclosures on value and performance of oil and gas firms listed in the UK
by Suliman Alshahmy & Hafez Abdo - 185-199 Asset redeployability and employee performance
by Brid Murphy & Li Sun - 200-211 International financial reporting standards adoption in the European Union and earnings conservatism: a review of empirical research
by Walid Guermazi
March 2023, Volume 20, Issue 1
- 1-14 The relationship between environmental performance and financial performance: evidence from an emerging East Asian economy
by Linh-TX Nguyen - 15-26 The impact of capital structure on firm performance: evidence from Saudi-listed firms
by Helmi Boshnak - 27-51 Corporate social responsibility disclosures and earnings management: a bibliometric analysis
by Sunil Kumar & Ashish Sharma & Poornima Mishra & Nikhil Kaushik - 52-69 Legal transplantation and related party transactions in emerging markets
by Kaushiki Brahma - 70-82 The effect of CEO characteristics on Takaful performance
by Nourhen Sallemi & Ghazi Zouari - 83-98 Political connection, ownership concentration, and corporate social responsibility disclosure quality (CSRD): empirical evidence from Jordan
by Husam Ananzeh & Mohannad Obeid Shbail & Hamzeh Amosh & Saleh F. A. Khatib & Shadi Habis Abualoush - 99-108 Chief Executive Officer’s attributes and tax avoidance: evidence from Nigeria
by Ofuan James Ilaboya & Edosa Joshua Aronmwan
December 2022, Volume 19, Issue 4
- 363-373 Is earnings management related to board independence and gender diversity? Sector-wise evidence from India
by Sandeep Goel & Nimisha Kapoor - 374-388 Ownership structure, corporate governance, and assurance in sustainability reporting: evidence from Japan
by Mohammad Badrul Haider & Kimitaka Nishitani - 389-412 Corporate perspectives on CSR disclosure: audience, materiality, motivations
by Nadia Gulko & Catriona Hyde - 413-429 Decentralizing corporate governance? A praxeological inquiry
by Scott L. Mitchell & Mark D. Packard & Brent B. Clark - 430-443 Proximity to broad bond rating change and managerial ability
by Akhilesh Bajaj & Wray Bradley & Li Sun - 444-465 Does board interlock affect CEO compensation? Evidence from companies listed in the Brazilian stock exchange
by Claudine Salgado & Guilherme Schneider & Cristiano M. Costa - 466-477 Does institutional ownership limit classification shifting: evidence from Indian firms
by Kalyani Mulchandani & Ketan Mulchandani
September 2022, Volume 19, Issue 3
- 249-263 The integration of sustainability in corporate governance systems: an innovative framework applied to the European systematically important banks
by Grazia Dicuonzo & Francesca Donofrio & Antonia Patrizia Iannuzzi & Vittorio Dell’Atti - 264-281 Multiple audit mechanism, audit quality and cost of debt: empirical evidence from a developing country
by Mohamed M. El-Dyasty & Ahmed A. Elamer - 282-300 Can corporate governance structure effect on corporate performance: an empirical investigation from Indian companies
by Narsa Goud Neralla - 301-312 Compliance of disclosure requirements of IFRS 15: an empirical evidence from developing economy
by Md. Rezaul Karim & Atia Ibnat Riya - 313-329 Does winning a CSR Award increase firm value?
by Samuel Jebaraj Benjamin & Pallab Kumar Biswas - 330-351 Improving the global comparability of IFRS-based financial reporting through global enforcement: a proposed organizational dynamic
by Jenice Prather-Kinsey & Francesco De Luca & Ho-Tan-Phat Phan - 352-361 Revenue recognition and channel stuffing in the Taiwanese semiconductor industry
by Chii-Shyan Kuo & Jia-Jye Yu & Feng-Chen Chang - 362-362 Correction to: Revenue recognition and channel stuffing in the Taiwanese semiconductor industry
by Chii-Shyan Kuo & Jia-Jye Yu & Feng-Chen Chang
June 2022, Volume 19, Issue 2
- 129-143 Mapping the intellectual structure of corporate risk reporting research: a bibliometric analysis
by Chandni Khandelwal & Satish Kumar & Riya Sureka - 144-152 Corporate social responsibility and firm performance: evidence from India’s national stock exchange listed companies
by Jayasree Mangalagiri & Malla Praveen Bhasa - 153-175 Do audited firms have a lower cost of debt?
by Asif M. Huq & Fredrik Hartwig & Niklas Rudholm - 176-203 Do Pakistani Corporate Governance reforms restore the relationship of trust on banking sector through good governance and disclosure practices
by Atta Muhammad - 204-217 Dual 8-K filings and auditor downward switches
by Stephanie Monteiro Miller - 218-231 The impact of audit quality on real earnings management: evidence from Bangladesh
by Nitai Chandra Debnath & Suman Paul Chowdhury & Safaeduzzaman Khan - 232-248 Building a corporate governance index (JCGI) for an emerging market: case of Jordan
by Maen F. Nsour & Samer A. M. Al-Rjoub
March 2022, Volume 19, Issue 1
- 1-10 Decoding lessons from the Facebook Consent Decree: Does Sarbanes–Oxley foreshadow the future of privacy regulation?
by Patrick M. Ryle & Brett L. Bueltel & Mark A. McKnight & Judy K. Beckman - 11-30 The effect of corporate social responsibility practices on real earnings management: evidence from a European ESG data
by Yamina Chouaibi & Ghazi Zouari - 31-48 Corporate social responsibility and unverifiable net assets ratio
by Svetlana Orlova & Li Sun - 49-66 Political transparency, corporate governance and economic significance
by Jing Wang & Huilan Zhang - 67-92 The effects of the mandated disclosure of CEO-to-employee pay ratios on CEO pay
by Tristan B. Johnson - 93-112 Using machine learning methods to predict financial performance: Does disclosure tone matter?
by Gehan A. Mousa & Elsayed A. H. Elamir & Khaled Hussainey - 113-128 The role of audit committees in social responsibility and environmental disclosures: evidence from Chinese energy sector
by Junhui Wang & Jerry Sun
December 2021, Volume 18, Issue 4
- 315-335 Prudential supervisory disclosure (PSD) with supervisory technology (SupTech): lessons from a FinTech crisis
by Stefan Zeranski & Ibrahim E. Sancak - 336-345 Determinants and consequence of critical audit matter disclosure: early evidence
by Yan Luo - 346-361 Corporate governance and CSR disclosure: evidence from European financial institutions
by Hanen Ben Fatma & Jamel Chouaibi - 362-377 The effect of ownership structure and board characteristics on auditor choice: evidence from Egypt
by Mohamed M. El-Dyasty & Ahmed A. Elamer - 378-390 Relevance of Level 3 fair value disclosures and IFRS 13: a case study
by Árni Claessen - 391-402 The influence of board composition on environmental, social and governance (ESG) disclosure of Thai listed companies
by Muttanachai Suttipun - 403-410 The “S” in ESG and international labour standards
by Bernd Waas - 411-425 IFRS compliance in GCC countries: Do corporate governance mechanisms make a difference?
by Muath Abdelqader & Khalil Nimer & Tamer K. Darwish
September 2021, Volume 18, Issue 3
- 193-206 The moderating effect of corporate governance on the relationship between corporate sustainability performance and corporate financial performance
by Lucy W. Lu - 207-222 Corporate governance mechanisms and creative accounting practices: the role of accounting regulation
by Paul Olojede & Olayinka Erin - 223-239 Is information in deferred tax valuation allowance useful in predicting the firm’s ability to continue as a going concern incremental to MD&A disclosures and auditor’s going concern opinions?
by Gnanakumar Visvanathan - 240-255 How does internal governance affect banks’ financial stability? Empirical evidence from Egypt
by Mohamed Marie & Hany Kamel & Israa Elbendary - 256-268 Board composition, ownership structure and firm performance: New Indian evidence
by Santanu K. Ganguli & Soumya Guha Deb - 269-289 Corporate governance pillars and business sustainability: does stakeholder engagement matter?
by Renata Konadu & Gabriel Sam Ahinful & Samuel Owusu-Agyei - 290-303 The preparedness to adopt new accounting standards: a study of European companies on the pre-adoption phase of IFRS 15
by Alberto Quagli & Elisa Roncagliolo & Gabriele D’Alauro - 304-314 Does knowledge about a borrowing firm’s internal audit influence bank lending decisions?
by Arnold Schneider
June 2021, Volume 18, Issue 2
- 95-105 Boards of directors and corporate sustainability performance: evidence from the emerging East Asian markets
by Linh-TX Nguyen & Anh N.P. Doan & Michael Frömmel - 106-119 Audit partner quality, audit opinions and restatements: evidence from Iran
by Fakhroddin MohammadRezaei & Omid Faraji & Zahra Heidary - 120-135 Self or other: directors’ attitudes towards policy initiatives for external board evaluation
by Rebecca Booth & Donald Nordberg - 136-152 Reasons behind the worldwide diversity in identity and issuance of good governance codes
by Ibrahim Khalifa Elmghaamez - 153-160 Corporate governance and disclosure: purpose, scope, and limitations
by Wm. Dennis Huber & James A. DiGabriele - 161-178 Does voluntary CSR disclosure and CSR performance influence earnings management? Empirical evidence from China
by Zixin Zhang & Teck Lee Yap & Jiyoung Park - 179-192 Ownership pattern, board composition, and earnings management: evidence from top Indian companies
by Chanchal Chatterjee
March 2021, Volume 18, Issue 1
- 1-15 Volatility of other comprehensive income and audit fees: evidence from China
by Md Jahidur Rahman & Tong Wu - 16-23 The process of identifying and reporting CAMs: early evidence
by Brian E. Daugherty & Denise Dickins & Marshall K. Pitman & Wayne A. Tervo - 24-41 The relationship between audit fees and audit committee characteristics: evidence from the Athens Stock Exchange
by George Drogalas & Michail Nerantzidis & Dimitrios Mitskinis & Ioannis Tampakoudis - 42-57 Compliance with IFRS 7 by financial institutions: evidence from GCC
by Amal Yamani & Khaled Hussainey - 58-70 The association between board characteristics and the risk-adjusted return of South African companies
by Gerrit Kok & Cornelis H. van Schalkwyk & Elda Du Toit - 71-82 Does corporate governance characteristics influence firm performance in India? Empirical evidence using dynamic panel data analysis
by Aswini Kumar Mishra & Shikhar Jain & R. L. Manogna - 83-94 The impact of board characteristics on integrated reporting: case of European companies
by Ghazi Zouari & Kawther Dhifi
December 2020, Volume 17, Issue 4
- 181-194 Audit committee and factors that affect its characteristics: the case of Greece
by George Drogalas & Michail Nerantzidis & Margaritis Samaras & Michail Pazarskis - 195-207 Value relevance of integrated reporting: a study of the Bangladesh banking sector
by Pappu Kumar Dey - 208-217 Determinants of environmental, social and corporate governance (ESG) disclosure: a study of Indian companies
by Preeti Sharma & Priyanka Panday & R. C. Dangwal - 218-229 Real earnings management and the relevance of operating cash flows: A study of french listed firms
by Saoussen Boujelben & Hela Khemakhem-Feki & Ahmad Alqatan - 230-244 Integrated reporting practice in a developing country—Ghana: legitimacy or stakeholder oriented?
by Haruna Maama & Msizi Mkhize - 245-266 Integrated reporting assurance practices—a study of South African firms
by Genevé Richard & Elza Odendaal - 267-281 The firm–investor level characteristics of institutional investor engagement in Brazil
by Flávia S. Maranho & Patrícia M. Bortolon & Ricardo P. C. Leal
September 2020, Volume 17, Issue 2
- 39-50 The “simultaneous cycle” between corporate social responsibility and firms’ financial performance
by Samy Garas & Osama El-Temtamy - 51-60 Did corporate governance compliance have an impact on auditor selection and quality? Evidence from FTSE 350
by Ali M. Gerged & Babikir Bechir Mahamat & Ibrahim K. Elmghaamez - 61-72 Corporate governance mechanism and comparative analysis of one-tier and two-tier board structures: evidence from ASEAN countries
by Tahseen Mohsan Khan & Safia Nosheen & Naveed ul Haq - 73-85 Exploring the U.S. Securities and Exchange Commission’s Edgar database by sampling joint venture contracts
by Andres Velez-Calle & Cristina Robledo-Ardila - 86-100 Are external pressures always behind ERM implementation? Evidence from Spanish listed firms
by Mónica Hernández-Madrigal & Cristina Aibar-Guzmán & Beatriz Aibar-Guzmán & Élfego Ramírez-Flores - 101-110 Textual tone in corporate financial disclosures: a survey of the literature
by Yan Luo & Linying Zhou - 111-122 Does whistleblowing framework influence earnings management? An empirical investigation
by Olayinka Erin & Omololu Adex Bamigboye - 123-140 The joint effect of corporate risk disclosure and corporate governance on firm value
by Issal Haj-Salem & Salma Damak Ayadi & Khaled Hussainey - 141-154 Mandatory rotation of audit firms and auditors in Greece
by Persefoni Polychronidou & George Drogalas & Ioannis Tampakoudis - 155-167 Impact of corporate governance on CSR disclosure
by P. Fahad & P. Mubarak Rahman - 168-179 The effect of voluntary disclosures and corporate governance on firm value: a study of listed firms in France
by Soufiene Assidi
March 2020, Volume 17, Issue 1
- 1-19 Views of corporate managers on assurance of sustainability reporting: evidence from Japan
by Mohammad Badrul Haider & Kimitaka Nishitani - 20-29 Is the market surprised by the surprise?
by Khine Kyaw & Mojisola Olugbode & Barbara Petracci - 30-38 The effect of corporate governance mechanisms on tax planning during financial crisis: an empirical study of companies listed on the Athens stock exchange
by Evangelos Chytis & Stergios Tasios & Ioannis Filos
December 2019, Volume 16, Issue 4
- 161-162 Commentary on this special issue of Advances in Audit Analytics
by Deniz Appelbaum - 163-173 Blockchain: business’ next new “It” technology—a comparison of blockchain, relational databases, and Google Sheets
by Peter J. McAliney & Ban Ang - 174-187 A new model for effective and efficient open government data
by Zamil S. Alzamil & Miklos A. Vasarhelyi - 188-205 Audit data analytics of unregulated voluntary disclosures and auditing expectations gap
by Amir Michael & Rob Dixon - 206-241 Evaluation of financial statements fraud detection research: a multi-disciplinary analysis
by Abdullah Albizri & Deniz Appelbaum & Nicholas Rizzotto
July 2019, Volume 16, Issue 2
- 83-99 Towards a unified framework for anti-bribery in sport governance
by Christina Philippou - 100-115 The impact of IFRS 8 on segment information quality in the European Union: a multi-dimensional analysis
by Ahmed Aboud & Clare Roberts & Khaled Hussainey - 116-127 An assessment of the relationship between channel stuffing and related party transactions: evidence from China’s listed companies
by Yenpao Chen & Chien-Hsun Chen & Yu-Ting Wu - 128-144 Social responsibility indicators: perspective of stakeholders in Brazil and in the UK
by Rosane Maria Seibert & Clea Beatriz Macagnan & Robert Dixon & Davi Souza Simon - 145-160 Information on the fight against corruption and corporate governance practices: evidence of organized hypocrisy
by Arthur Nascimento Ferreira Barros & Raimundo Nonato Rodrigues & Luiz Panhoca
March 2019, Volume 16, Issue 1
- 1-19 Latent semantic analysis of corporate social responsibility reports (with an application to Hellenic firms)
by Ioanna Kountouri & Eleftherios Manousakis & Andrianos E. Tsekrekos - 20-36 Impact of corporate governance characteristics on intellectual capital performance of firms in India
by Bharathi Kamath - 37-46 Patterns of compliance with soft regulation in Italian listed companies
by Pietro Previtali & Paola Cerchiello - 47-67 Accounting enforcement in a national context: an international study
by Gary Kleinman & Betsy Beixin Lin & Rebecca Bloch - 68-81 Director overboardedness in South Africa: evaluating the experience and busyness hypotheses
by Suzette Viviers & Nadia Mans-Kemp
November 2018, Volume 15, Issue 4
- 197-209 Relationship between top executive compensation and corporate governance: evidence from large Italian listed companies
by Andrea Nannicini & Duarte Pitta Ferraz & Ilídio Tomás Lopes - 210-220 Exploring the causes and consequences of director overboardedness in an emerging market
by Nadia Mans-Kemp & Suzette Viviers & Sian Collins - 221-234 Risk management by US and Canadian financial firms during the financial crisis
by Michael Maingot & Tony Quon & Daniel Zéghal - 235-251 More than two decades after the Cadbury Report: How far has Sweden, as role model for corporate-governance practices, come?
by Leona Achtenhagen & Petra Inwinkl & Jacob Björktorp & Robert Källenius - 252-261 Discretionary environmental disclosures of corporations in Nigeria
by Aruoriwo Marian Chijoke-Mgbame & Chijoke Oscar Mgbame - 262-262 Publisher Correction to: Does corporate governance really matter in the public venture capital industry?
by Hannah Rozen & Keren Bar-Hava & Zev Fried
August 2018, Volume 15, Issue 3
- 129-141 The impact of ownership structure on earnings quality: the case of South Korea
by Abiot Tessema & Moo Sung Kim & Jagadish Dandu - 142-161 The relationship between director tenure and director quality
by Curtis E. Clements & Ryan K. Jessup & John D. Neill & Paul Wertheim - 162-175 The relationship between shareholder protection through regulation and the demand for external auditor services
by Ola Nilsson - 176-184 Recent trends in corporate political disclosure for a sample of S&P 500 firms: a new and emerging corporate disclosure area
by D. G. DeBoskey & Yan Luo - 185-196 A female style in corporate social responsibility? Evidence from charitable donations
by Jidong Zhang & Jing Han & Meiqun Yin
May 2018, Volume 15, Issue 2
- 61-72 Corporate reporting and disclosures in the emerging capital market of Kuwait: the perceptions of users and preparers
by Issa Dawd & Bruce Burton & Theresa Dunne & Hesham Almujamed - 73-86 Voluntary application of IFRS by unlisted companies: evidence from the Italian context
by Costanza Fabio - 87-103 Corporate social responsibility disclosure and corporate governance: empirical insights on neo-institutional framework from China
by Yasir Shahab & Chengang Ye - 104-114 Does board diversity matter in the disclosure process? An analysis of the association between diversity and the disclosure of information on risks
by Francisco Bravo - 115-127 Earnings smoothing and CEO cash bonus compensation: the role of mandatory derivatives disclosure policy
by Abiot Tessema
February 2018, Volume 15, Issue 1
- 1-12 Friend or foe? The effect of corporate governance on intellectual capital disclosure in IPOs
by Cristiana Cardi & Camilla Mazzoli & Sabrina Severini - 13-28 Earnings management IFRS adoption in Brazilian and British companies
by Roberto Carlos Klann & Ilse Maria Beuren - 29-39 Corporate governance of universities: improving transparency and accountability
by Yolanda Ramírez & Ángel Tejada - 40-50 Recent activism initiatives in Brazil
by Luiz Henrique F. Vargas & Patrícia M. Bortolon & Lucas A. B. C. Barros & Ricardo P. C. Leal - 51-59 ERM and strategic planning: a change in paradigm
by Elizabeth M. Pierce & James Goldstein
November 2017, Volume 14, Issue 4
- 265-277 The dramatic rift and crisis between Qatar and the Gulf Cooperation Council (GCC) of June 2017
by Mohammed Ahmad Naheem - 278-298 Independent corporate social responsibility assurance: a response to soft laws, or influenced by company size and industry sector?
by Barry Ackers - 299-317 The role of auditors in the context of Nigerian environment
by Nobert Osemeke & Louis Osemeke - 318-340 The effect of culture on corporate governance practices in Nigeria
by Nobert Osemeke & Louis Osemeke - 341-356 Jurisdictional competition for corporate charters and firm value: a reexamination of the Delaware effect
by Anne Anderson & Jill Brown & Parveen P. Gupta
August 2017, Volume 14, Issue 3
- 191-206 IFRS and Saudi accounting standards: a critical investigation
by Mohammad Nurunnabi - 207-223 Disclosure of corporate risks and governance before, during and after the global financial crisis: case study in the UK construction industry in 2006–2009
by Nadezda Gulko & Catriona Hyde & Nina Seppala - 224-240 Reversals of impairment charges under IAS 36: evidence from Malaysia
by Hasnah Shaari & Tongyu Cao & Ray Donnelly - 241-250 Intangible assets on the balance sheet and audit fees
by Gnanakumar Visvanathan - 251-263 The impact of Islamic Financial Services Board Standard No. 3 on corporate governance of listed firms in Kuwait
by Samy Garas & Abiot Tessema & Kienpin Tee
May 2017, Volume 14, Issue 2
- 95-117 Trade based money laundering: A primer for banking staff
by Mohammed Ahmad Naheem