International Journal of Disclosure and Governance

2016 - 2026

Current editor(s): Michael Alles

From Palgrave Macmillan
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Volume 23, issue 1, 2026

Corporate governance effectiveness and audit report lag during the COVID-19 pandemic: evidence from the Saudi stock market pp. 1-22

Ameen Qasem

Do investors value GCC firms’ social performance? pp. 23-35

Mohammad I. Jizi and Mahmoud Arayssi

Modern Slavery Disclosure Practices: A Systematic Literature Review Using Bibliometric and Thematic Content Analyses pp. 36-66

Naduni Madhavika, Mansi Mansi, Rakesh Pandey and Balkrushna Potdar

Product market power and audit report lag: evidence from China pp. 67-91

Li Sun, JiaJia Zhong and Ahsan Habib

How do stakeholders prioritize CSR initiatives? An assessment based on fuzzy AHP pp. 92-112

Mithilesh Gidage and Shilpa Bhide

Shari’ah supervisory board characteristics and market value in MENA Islamic banks gender diversity and independence do not matter pp. 113-125

Houda Ben Said

Foreign attributes and climate change disclosure pp. 126-137

Doddy Setiawan, Isna Putri Rahmawati, Arif Santoso, Henry Nosih Saturwa and Fadillah Ahmad Fauzi Pratama

Can employee disclosures of future business outlook predict the firm’s cessation as a going concern? pp. 138-155

Xiaoyan Cheng and Ming Yuan

A nexus between corporate governance and performance: evidence from the Indian insurance industry pp. 156-182

Barkha Goyal and Rachita Gulati

Integrated reporting quality and corporate tax avoidance: the moderating role of board gender diversity pp. 183-196

Yosra Makni Fourati, Mouna ElAyeb and Mohamed Drira

Gender diversity and disclosure: a meta-analysis pp. 197-211

Yaseen AlJanadi

Co-opted board and carbon emissions in Thailand pp. 212-223

Muttanachai Suttipun, Pongsutti Phuensane and Ploypailin Kijkasiwat

Beyond numbers: negative disclosure tone, bank risk, and ownership structure in Middle East and North African Banks pp. 224-239

Mohamed Malek Belhoula, Naima Lassoued, Imen Khanchel and Dorsaf Ghraidi

The relationships between corporate sustainability and market value: mediating role of revenue and moderating role of profitability pp. 240-266

Muhammed Aslam Chelery Komath, Özlem Sayilir and Murat Doğan

CEO characteristics and integrated reporting: insights from the banking sector of an emerging economy pp. 267-282

Raihan Sobhan and Tasnim Homaira Tushi

Volume 22, issue 4, 2025

Does founder ownership impact the readability of financial reports? pp. 849-861

Somya Arora and Yogesh Chauhan

Outside board directors’ expertise and intellectual capital disclosure: evidence from FTSE 350 companies pp. 862-895

Sunny Juan Hong and Oliver Marnet

Deep learning-based hybrid SEM-neural network approach for predicting mobile application adoption in whistleblowing services pp. 896-909

Yelkal Mulualem Walle

Research trends on use of technology in sustainability reporting: a keyword-based bibliometric analysis pp. 910-940

Bhavna Thawani, Meena Bhatia, Tushar Panigrahi and Sunita Mall

A systematic literature review on the determinants of corporate governance for firm performance: evidence from India pp. 941-990

Gaurav Mitra, Vandana Gupta and Gaurav Gupta

Corporate governance and value addition in Pakistan: a nonlinear moderation of Shariah compliance pp. 991-1004

Ozair Siddiqui and Abdul Raheman

Corporate ownership structure, energy and emissions disclosure: Does firm political connection encourage environmental sustainability in an emerging economy? pp. 1005-1022

Rabiu Saminu Jibril

Does dividend distribution policy disclosure create shareholder value? pp. 1023-1039

Pratibha Kumari and Rajesh Pathak

Do e-corporate governance enhance investors trust: An empirical evaluation of investors’ perspective pp. 1040-1053

Ali Shaddady and Mohammed Alsaggaf

Does board expertise impact firm performance? Evidence from an emerging economy pp. 1054-1071

Shafiqul Alam, Sumon Kumar Das, Pappu Kumar Dey, Abu Syed Jabed and Syed Zabid Hossain

The effect of audit committee effectiveness, internal audit size and outsourcing on greenhouse gas emissions disclosure pp. 1072-1087

Abbas Abdelrahman Adam Abdalla, Ahmad Yuosef Alodat, Zalailah Salleh and Waleed M Al-Ahdal

Corporate governance, COVID-19, and financial inclusion: insights from OECD countries pp. 1088-1097

Ahmed Samour, Abdullah AlGhazali and Inès Gharbi

The effect of CEO publicity and CEO facial masculinity on tax avoidance: evidence from Canada pp. 1098-1111

Sameh Kobbi-Fakhfakh and Molka Trigui

Tone at the top: leadership makeover and ESG focus in Indian private banks pp. 1112-1125

Saibal Ghosh

Volume 22, issue 3, 2025

The impact of ESG disclosure on mitigating financial distress: exploring the moderating role of firm life cycle pp. 577-590

K. R. Suprabha, J. Sreepriya and Krishna Prasad

Unveiling the black box of green accounting information disclosure: an analysis of disclosure diversity and difficulties from a developing economy perspective pp. 591-618

Shaizy Khan, Seema Gupta and V. K. Gupta

How family control promotes firm value: the mediating role of leverage pp. 619-628

Rizqa Anita, Giri Suseno, Muhammad Rasyid Abdillah and Nor Balkish Zakaria

Corporate finance signaling theory: an empirical analysis on the relationship between information asymmetry and the cost of equity capital pp. 629-643

Saeed Fathi, Zahra Mohammadin and Karim Azarbayjani

Corporate governance and the internationalisation of African firms: An institutional investor perspective pp. 644-657

Dominik Anderhofstadt, Nicolene Wesson and Suzette Viviers

Institutional investors and corporate social responsibility reporting: a systematic literature review in accounting and corporate governance pp. 658-677

Sourour Hazami-Ammar

Annual report readability, ESG disclosure, and risk perspectives of Indian firms: the mediating role of corporate governance and earnings management pp. 678-705

S. M. R. K. Samarakoon, R. K. Mishra, Rudra P. Pradhan, Manju Jayakumar and Tapan P. Bagchi

Impact of audit committee characteristics on risk disclosure: evidence from the banking sector of Pakistan pp. 706-721

Awais Akbar, Shumaila Zeb and Hassan Zada

Examining the moderating role of senior management support in internal audit effectiveness: evidence from GCC region pp. 722-744

Ayman Abdelrahim and Husam-Aldin N. Al-Malkawi

The evolution of tax strategies in multinational companies: a historical perspective pp. 745-758

Nita Andriyani Budiman, Bandi Bandi, Ari Kuncara Widagdo and Eko Arief Sudaryono

Which ownership structure will sustain sustainability? An empirical examination of ESG disclosure pp. 759-775

Simran Gupta, Vaishali and Rahul Kumar

Corporate governance and accounting conservatism: evidence from STOXX EUROPE 600 companies pp. 776-790

Hanen Ben Fatma and Jamel Chouaibi

Influence of company secretary characteristics on information disclosure violations: evidence from China pp. 791-806

Zhu Xiuli, Hu Dan Semba and Fang Fang

Unraveling role of accountants’ professional identity toward sustainable development: Does inclusive leadership make a difference? pp. 807-830

Pham Quang Huy and Vu Kien Phuc

Short- and long-term impact of governance on firm performance in emerging and developed economies: a comparative analysis pp. 831-848

Dinah Natto and Thabang Mokoaleli-Mokoteli

Volume 22, issue 2, 2025

Member activism, governance, and performance in Cooperatives pp. 305-319

Norman Mohd-Saleh, Md Daud Ismail, Mohamat Sabri Hassan, Maizatulakma Abdullah and Zaleha Abdul Shukor

What’s past is prologue: reminiscing research on environment social governance (ESG) disclosures pp. 320-340

Muhammad Sani Khamisu and Achuta Ratna Paluri

The effects of COVID-19 pandemic and auditor-client geographic proximity on auditors' going concern opinions pp. 341-361

Yunsen Wang, Tiffany Chiu and Alexander Kogan

When private information becomes fraud: evidence from Euronext Paris pp. 362-376

Benedicte Millet-Reyes and Jonathan Daigle

How the three lines of defense can contribute to public firms’ cybersecurity effectiveness pp. 377-396

Sylvie Héroux and Anne Fortin

The effect of tournament incentives on environmental, social, and governance (ESG) performance pp. 397-408

Picheng Lee, Gary Kleinman and Asokan Anandarajan

Annual report readability and earnings management of financial distressed firms: the moderating role of ownership concentration in India pp. 409-424

Sweta Tiwari and Chanchal Chatterjee

Earnings management and financial reports’ readability: moderating role of audit quality, cash holding, and ownership pattern pp. 425-439

Chanchal Chatterjee

Does the annual report readability improve corporate R&D investment? Evidence from China pp. 440-460

Ya-Guang Du, Shu Li, Nan-Ting Kuo and Dan Li

Can stakeholders evaluate corporate ESG performance through its ESG disclosure? A study of Thai listed firms pp. 461-475

Nithiphak Katisart, Siriluck Sutthachai and Krittapha Saenchaiyathon

ESG literature mapping: insights from bibliometric analysis pp. 476-503

Rizwana Khurshid and Ajaz ul Islam

Decoding ESG disclosure: unveiling the role of catering incentives pp. 504-519

King Fuei Lee

COVID-19 and persistence in the stock market: a study on a leading emerging market pp. 520-531

Anindita Bhattacharjee, Monomita Nandy and Suman Lodh

Audit report lag and key audit matters in Australia pp. 532-554

Md. Mustafizur Rahaman and Md. Borhan Uddin Bhuiyan

Mediation effect of earnings management techniques on the relationship between CSR and corporate performance: evidence from the civil law countries pp. 555-575

Karima Lajnef and Siwar Ellouz

Volume 22, issue 1, 2025

Internal corporate governance and cash holdings: the role of external governance mechanism pp. 1-27

Tahir Akhtar, Ameen Qasem and Shoaib Khan

To win the marketplace, you must first win the workplace: CEO ability, CSR, and firm performance: evidence from fast-growing firms in Asia–Pacific pp. 28-46

Saif Ur-Rehman, Elgilani Elshareif and Naseem Abidi

An empirical analysis of SDG disclosure (SDGD) and board gender diversity: insights from the banking sector in an emerging economy pp. 47-63

Mohammed Mehadi Masud Mazumder

Unpacking women’s power on corporate boards: gender reward in board composition pp. 64-80

Fazle Rahi Abm

The impact of economic policy uncertainty on capital structure decisions: Does institutional ownership characteristics matter? pp. 81-93

Sourour Ben Saad and Lotfi Belkacem

The mediating effect of governance on audit culture, quality and control issues pp. 94-108

Khodor Shatila, Nirjhar Nigam and Cristiane Benetti

Board gender diversity and ownership structure: Are they substitutes or complementary? Evidence from Palestine pp. 109-124

Yousef Hassan

Innovation capital disclosure and independent directors: evidence from France pp. 125-139

Fathia Elleuch Lahyani and Salma Damak Ayadi

Driving emissions reduction: the power of external sustainability assurance and internal governance committees pp. 140-154

Ayman Issa

Internal governance and the sustainability development practice in Islamic financial institutions pp. 155-164

Nourhen Sallemi

Does CEO gender impact dividends in emerging economies? pp. 165-176

Aastha Mittal and Shveta Singh

Literature review on gender diversity in top management teams of companies and its relationship with firm performance and audit quality pp. 177-201

Maria Fátima Ribeiro Borges, Graça Maria do Carmo Azevedo and Jonas Oliveira

How does ownership of insiders and institutions affect future value? Influence of country-level governance pp. 202-218

Brahmadev Panda, Veerma Puri and Aviral Tiwari

The impact of accounting environment, firm and loan attributes on non-performing loan ratios of countries: the moderating role of good governance pp. 219-243

Md. Atiqur Rahman and Md. Shuvo Howlader

A bibliometric review of bibliometric reviews of corporate governance: current topics and recommendations for future research pp. 244-262

Nejla Ould Daoud Ellili

Do ownership structure and board composition matter in firm performance? Regulatory influence in developing economy pp. 263-283

Imran Khan, Anup Kumar Saha, Yousuf Kamal and Md. Shafiqul Islam

Corporate governance quality index and Islamic bank risk-taking pp. 284-303

Umar Habibu Umar, Muhamad Abduh and Mohd Hairul Azrin Besar