The impact of digitalisation on corporate governance in Australia

Zahid Riaz, Pradeep Ray and Sangeeta Ray

Journal of Business Research, 2022, vol. 152, issue C, 410-424

Abstract: Corruptive practices refer to the abuse of power for private benefits, and include a wide range of hidden, unethical conduct at both the individual and organisational levels. This study focuses on an institutional mechanism that thwarts corrupt practices and improves corporate governance. We examine how the adoption of an international reporting standard, IFRS, impacts transparency when key players such as multinational corporations (MNCs) and global audit firms (Big 4, Big 5, and Big 6) make the transition to an international digital system of information disclosure. These findings support an emerging body of literature that underlines the relevance of international institutional mechanisms as a pragmatic approach to improving corporate governance designed to protect stakeholder interests.

Keywords: Transparency; Global corporate governance; Digitalisation; Global audit firms; IFRS; Institutional voids and MNCs (search for similar items in EconPapers)
Date: 2022
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:jbrese:v:152:y:2022:i:c:p:410-424

DOI: 10.1016/j.jbusres.2022.07.006

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