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International Journal of Disclosure and Governance

2016 - 2019

Current editor(s): Michael Alles

From Palgrave Macmillan
Bibliographic data for series maintained by Sonal Shukla ().

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Volume 16, issue 4, 2019

Commentary on this special issue of Advances in Audit Analytics pp. 161-162 Downloads
Deniz Appelbaum
Blockchain: business’ next new “It” technology—a comparison of blockchain, relational databases, and Google Sheets pp. 163-173 Downloads
Peter J. McAliney and Ban Ang
A new model for effective and efficient open government data pp. 174-187 Downloads
Zamil S. Alzamil and Miklos A. Vasarhelyi
Audit data analytics of unregulated voluntary disclosures and auditing expectations gap pp. 188-205 Downloads
Amir Michael and Rob Dixon
Evaluation of financial statements fraud detection research: a multi-disciplinary analysis pp. 206-241 Downloads
Abdullah Albizri, Deniz Appelbaum and Nicholas Rizzotto

Volume 16, issue 2, 2019

Towards a unified framework for anti-bribery in sport governance pp. 83-99 Downloads
Christina Philippou
The impact of IFRS 8 on segment information quality in the European Union: a multi-dimensional analysis pp. 100-115 Downloads
Ahmed Aboud, Clare Roberts and Khaled Hussainey
An assessment of the relationship between channel stuffing and related party transactions: evidence from China’s listed companies pp. 116-127 Downloads
Yenpao Chen, Chien-Hsun Chen and Yu-Ting Wu
Social responsibility indicators: perspective of stakeholders in Brazil and in the UK pp. 128-144 Downloads
Rosane Maria Seibert, Clea Beatriz Macagnan, Robert Dixon and Davi Souza Simon
Information on the fight against corruption and corporate governance practices: evidence of organized hypocrisy pp. 145-160 Downloads
Arthur Nascimento Ferreira Barros, Raimundo Nonato Rodrigues and Luiz Panhoca

Volume 16, issue 1, 2019

Latent semantic analysis of corporate social responsibility reports (with an application to Hellenic firms) pp. 1-19 Downloads
Ioanna Kountouri, Eleftherios Manousakis and Andrianos Tsekrekos
Impact of corporate governance characteristics on intellectual capital performance of firms in India pp. 20-36 Downloads
Bharathi Kamath
Patterns of compliance with soft regulation in Italian listed companies pp. 37-46 Downloads
Pietro Previtali and Paola Cerchiello
Accounting enforcement in a national context: an international study pp. 47-67 Downloads
Gary Kleinman, Betsy Beixin Lin and Rebecca Bloch
Director overboardedness in South Africa: evaluating the experience and busyness hypotheses pp. 68-81 Downloads
Suzette Viviers and Nadia Mans-Kemp

Volume 15, issue 4, 2018

Relationship between top executive compensation and corporate governance: evidence from large Italian listed companies pp. 197-209 Downloads
Andrea Nannicini, Duarte Pitta Ferraz and Ilídio Tomás Lopes
Exploring the causes and consequences of director overboardedness in an emerging market pp. 210-220 Downloads
Nadia Mans-Kemp, Suzette Viviers and Sian Collins
Risk management by US and Canadian financial firms during the financial crisis pp. 221-234 Downloads
Michael Maingot, Tony Quon and Daniel Zéghal
More than two decades after the Cadbury Report: How far has Sweden, as role model for corporate-governance practices, come? pp. 235-251 Downloads
Leona Achtenhagen, Petra Inwinkl, Jacob Björktorp and Robert Källenius
Discretionary environmental disclosures of corporations in Nigeria pp. 252-261 Downloads
Aruoriwo Marian Chijoke-Mgbame and Chijoke Oscar Mgbame
Publisher Correction to: Does corporate governance really matter in the public venture capital industry? pp. 262-262 Downloads
Hannah Rozen, Keren Bar-Hava and Zev Fried

Volume 15, issue 3, 2018

The impact of ownership structure on earnings quality: the case of South Korea pp. 129-141 Downloads
Abiot Tessema, Moo Sung Kim and Jagadish Dandu
The relationship between director tenure and director quality pp. 142-161 Downloads
Curtis E. Clements, Ryan K. Jessup, John D. Neill and Paul Wertheim
The relationship between shareholder protection through regulation and the demand for external auditor services pp. 162-175 Downloads
Ola Nilsson
Recent trends in corporate political disclosure for a sample of S&P 500 firms: a new and emerging corporate disclosure area pp. 176-184 Downloads
D. G. DeBoskey and Yan Luo
A female style in corporate social responsibility? Evidence from charitable donations pp. 185-196 Downloads
Jidong Zhang, Jing Han and Meiqun Yin

Volume 15, issue 2, 2018

Corporate reporting and disclosures in the emerging capital market of Kuwait: the perceptions of users and preparers pp. 61-72 Downloads
Issa Dawd, Bruce Burton, Theresa Dunne and Hesham Almujamed
Voluntary application of IFRS by unlisted companies: evidence from the Italian context pp. 73-86 Downloads
Costanza Fabio
Corporate social responsibility disclosure and corporate governance: empirical insights on neo-institutional framework from China pp. 87-103 Downloads
Yasir Shahab and Chengang Ye
Does board diversity matter in the disclosure process? An analysis of the association between diversity and the disclosure of information on risks pp. 104-114 Downloads
Francisco Bravo
Earnings smoothing and CEO cash bonus compensation: the role of mandatory derivatives disclosure policy pp. 115-127 Downloads
Abiot Tessema

Volume 15, issue 1, 2018

Friend or foe? The effect of corporate governance on intellectual capital disclosure in IPOs pp. 1-12 Downloads
Cristiana Cardi, Camilla Mazzoli and Sabrina Severini
Earnings management IFRS adoption in Brazilian and British companies pp. 13-28 Downloads
Roberto Carlos Klann and Ilse Maria Beuren
Corporate governance of universities: improving transparency and accountability pp. 29-39 Downloads
Yolanda Ramírez and Ángel Tejada
Recent activism initiatives in Brazil pp. 40-50 Downloads
Luiz Henrique F. Vargas, Patrícia M. Bortolon, Lucas A. B. C. Barros and Ricardo P. C. Leal
ERM and strategic planning: a change in paradigm pp. 51-59 Downloads
Elizabeth M. Pierce and James Goldstein

Volume 14, issue 4, 2017

The dramatic rift and crisis between Qatar and the Gulf Cooperation Council (GCC) of June 2017 pp. 265-277 Downloads
Mohammed Ahmad Naheem
Independent corporate social responsibility assurance: a response to soft laws, or influenced by company size and industry sector? pp. 278-298 Downloads
Barry Ackers
The role of auditors in the context of Nigerian environment pp. 299-317 Downloads
Nobert Osemeke and Louis Osemeke
The effect of culture on corporate governance practices in Nigeria pp. 318-340 Downloads
Nobert Osemeke and Louis Osemeke
Jurisdictional competition for corporate charters and firm value: a reexamination of the Delaware effect pp. 341-356 Downloads
Anne Anderson, Jill Brown and Parveen P. Gupta

Volume 14, issue 3, 2017

IFRS and Saudi accounting standards: a critical investigation pp. 191-206 Downloads
Mohammad Nurunnabi
Disclosure of corporate risks and governance before, during and after the global financial crisis: case study in the UK construction industry in 2006–2009 pp. 207-223 Downloads
Nadezda Gulko, Catriona Hyde and Nina Seppala
Reversals of impairment charges under IAS 36: evidence from Malaysia pp. 224-240 Downloads
Hasnah Shaari, Tongyu Cao and Ray Donnelly
Intangible assets on the balance sheet and audit fees pp. 241-250 Downloads
Gnanakumar Visvanathan
The impact of Islamic Financial Services Board Standard No. 3 on corporate governance of listed firms in Kuwait pp. 251-263 Downloads
Samy Garas, Abiot Tessema and Kienpin Tee

Volume 14, issue 2, 2017

Trade based money laundering: A primer for banking staff pp. 95-117 Downloads
Mohammed Ahmad Naheem
The perception of financial analysts on risk, risk management, and internal control disclosure: Evidence from Belgium and Italy pp. 118-138 Downloads
Gerrit Sarens and Giuseppe D’Onza
Do IT matters matter? IT-related key audit matters in Dutch annual reports pp. 139-151 Downloads
Lineke Sneller, Ries Bode and Arnoud Klerkx
The role of ethnic directors in corporate social responsibility: Does culture matter? The cultural trait theory perspectives pp. 152-172 Downloads
Osemeke Louis and Nobert Osemeke
Playing with financial weapons of mass destruction: the derivatives loss of Sadia pp. 173-189 Downloads
Flávia Cruz Souza Murcia, Fernando Dal-Ri Murcia and Elisete Dahmer Pfitscher

Volume 14, issue 1, 2017

Corporate governance and intellectual capital reporting in a period of financial crisis: Evidence from Portugal pp. 1-29 Downloads
Lúcia Lima Rodrigues, Francisca Tejedo-Romero and Russell Craig
Audit committee requirements in six major capital markets: How far have we come? pp. 30-61 Downloads
Ganesh M. Pandit, Grace M. Conway and C. Richard Baker
Audit regulation in an international setting: Testing the impact of religion, culture, market factors, and legal code on national regulatory efforts pp. 62-94 Downloads
Gary Kleinman and Betsy Beixin Lin
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