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Content
May 2018, Volume 15, Issue 2
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 - 118-138 The perception of financial analysts on risk, risk management, and internal control disclosure: Evidence from Belgium and Italy
by Gerrit Sarens & Giuseppe D’Onza - 139-151 Do IT matters matter? IT-related key audit matters in Dutch annual reports
by Lineke Sneller & Ries Bode & Arnoud Klerkx - 152-172 The role of ethnic directors in corporate social responsibility: Does culture matter? The cultural trait theory perspectives
by Osemeke Louis & Nobert Osemeke - 173-189 Playing with financial weapons of mass destruction: the derivatives loss of Sadia
by Flávia Cruz Souza Murcia & Fernando Dal-Ri Murcia & Elisete Dahmer Pfitscher
February 2017, Volume 14, Issue 1
- 1-29 Corporate governance and intellectual capital reporting in a period of financial crisis: Evidence from Portugal
by Lúcia Lima Rodrigues & Francisca Tejedo-Romero & Russell Craig - 30-61 Audit committee requirements in six major capital markets: How far have we come?
by Ganesh M. Pandit & Grace M. Conway & C. Richard Baker - 62-94 Audit regulation in an international setting: Testing the impact of religion, culture, market factors, and legal code on national regulatory efforts
by Gary Kleinman & Betsy Beixin Lin
November 2016, Volume 13, Issue 4
- 279-308 The game of ‘activist’ hedge funds: Cui bono?
by Yvan Allaire & François Dauphin - 309-328 Board characteristics and compensation in Brazilian listed companies
by Milene B Alves & Ricardo P C Leal - 329-363 Ceci n'est pas une pipe! Corporate Governance practices under two political regimes in Bangladesh: A political economy perspective
by Mohammad Nurunnabi & Monirul Alam Hossain & Saad A. Al-Mosa - 364-393 Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia
by Khaleed Omair Alotaibi & Khaled Hussainey - 394-417 Does corporate governance really matter in the public venture capital industry?
by Hannah Rozen & Keren Bar-Hava & Zev Fried
August 2016, Volume 13, Issue 3
- 195-203 Directors at too big to fail institutions should be liable
by John Friedland - 204-220 FDIC-R professional liability lawsuits: A call for uniformity
by Joshua Nichols & Randall M Lending & Daniel O'Rourke & James M Kane & Daniel C McKay, II & Chad A Schiefelbein - 221-235 Fiduciary duties of financial institution directors and officers in the post-Dodd–Frank era
by Rodney R Peck & Michael J Halloran - 236-243 Underwriting community bank directors’ and officers’ insurance
by William C Redington - 244-261 Transparency through European corporate governance codes
by Elisa Baraibar-Diez & María D Odriozola & José Luis Fernández Sánchez - 262-277 Corporate governance influencing compliance with the Swedish Code of Corporate Governance
by Torbjörn Tagesson & Sven-Olof Yrjö Collin
May 2016, Volume 13, Issue 2
- 97-116 Usefulness of corporate annual reports to individual investors in Bangladesh
by Pallab Kumar Biswas & Swapan Kumar Bala - 117-134 Capitalizing R&D expenditures or expensing them all?: Evidence from the accounting environment of South Korea
by Pyung K Kang & Yoo Chan Kim - 135-156 Money laundering: A primer for banking staff
by Mohammed Ahmad Naheem - 157-177 Extent and determinants of voluntary disclosure for regulatory purposes in the Italian airport industry
by Federico Rotondo & Ludovico Marinò - 178-194 Social reporting and voluntary disclosure in Italian Credit Cooperative Banks
by Antonio Thomas & Bruna Marinangeli
February 2016, Volume 13, Issue 1
- 1-25 Theoretical foundation of IC disclosure strategies in high-tech industries
by Anna Maria Biscotti & Eugenio D’Amico - 26-52 The influence of security analysts on CEO pay cuts
by Pieter de Jong & Lakshmi Goel - 53-74 A survey of information technology governance capability in five jurisdictions using the ISO 38500:2008 framework
by Shafi Mohamad & Mark Toomey - 75-95 The effect of environmental jolts on board governance practices and its impact on firm value
by Eloisa Perez-de Toledo & Maria Pilar Giraldez-Puig & Jose Manuel Hurtado-Gonzalez