International Journal of Disclosure and Governance

2016 - 2026

Current editor(s): Michael Alles

From Palgrave Macmillan
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Volume 23, issue 3, 2026

Corporate social responsibility and audit fees: the advisory and monitoring roles of board female directors pp. 625-646

Redhwan Al-Dhamari, Radwan Alkebsee and Mohammad Abedalrahman Alhmood

EU deforestation regulation and green disclosures: India’s evolving governance architecture pp. 647-662

Ram Singh, Areej Aftab Siddiqui and Shalini Surendra Prasad

Green innovation as a catalyst for tax avoidance: the influence of ESG reporting in MENA firms pp. 663-681

Ahmad Ali Salem Bawaneh

How does ESG performance affect bank performance? A comparative analysis of conventional and Islamic banks in GCC countries pp. 682-713

Samir Srairi

Exploring nonlinear dynamics and Granger causality in the relationship between CEO narcissism and voluntary CSR disclosure: the moderating roles of CEO duality and board independence pp. 714-732

Mohammadtaghi Kabiri, Keramatollah Heydari Rostami and HamidReza Talaie

Disclosure level of integrated reporting elements and its determinants: evidence from Indonesia pp. 733-752

Malaika Mirpuri and Heny Kurniawati

Disclosure under heightened legal accountability: evidence from the Sarbanes–Oxley act pp. 753-778

Zhu Chen, Changjie Hu and Ming Liu

Internal audit quality and fraud risk management: the role of independence, compliance, and competence across organizational types pp. 779-794

Aria Farah Mita, Dyah Setyaningrum and Dini Rosdini

Board dynamics and risk management: co-option and its influence on liquidity risk in Australia and New Zealand banks pp. 795-811

Khalil ur Rahman, Mian Muhammad Atif and Akbar Azam

Exploring mayors’ disclosure patterns on social media: evidence from Twitter (X) expressions pp. 812-832

Huaxia Li, Xinxin Wang and Hussein Issa

Internal corporate governance mechanisms and the disclosure of the sustainable development goals: a systematic review pp. 833-870

Julia Mitsue Vieira Cruz Kumasaka, Tobias Coutinho Parente and Flavio Hourneaux Junior

European cybersecurity disclosure practices: a textual analysis pp. 871-885

Kevin Gauch, Laura Georg Schaffner, Elodie Behnam and Enrico Prinz

Age divide, risk decides: CEO-chair age dissimilarity and D&O liability insurance pp. 886-906

Md. Borhan Uddin Bhuiyan and Qida Hu

Accounting in the shadow of elections: how political uncertainty shapes managerial decisions pp. 907-935

Hesham Yousef, Mahmoud Ahmed Gad and Mohammed Altantawy

Environmental innovation disclosures- Understanding the role of board attributes and environmental teams pp. 936-953

Vidya Mahadevan and Sowmya Subramaniam

Public ownership and market transparency: decision analytics for information disclosure pp. 954-962

Sadettin Haluk Çitçi and Erdem Çelik

An examination of the auditing law proposal, suggesting a review instead of an audit for micro companies in Finland pp. 963-979

Elina Haapamäki

Corporate governance, cash flow, and investment–cash flow sensitivity: multi-country perspective pp. 980-1001

Jawahar Kumar and Jitendra Mahakud

Quality of sustainability reporting, corporate governance, and financial performance: evidence from Indian banking pp. 1002-1029

Shubhangi Rajawat and Ritika Mahajan

Demystifying ESG scoring: a new methodology for the iron and steel sector based on the sustainability reporting framework pp. 1030-1040

Arindam Dutta and Manabendra Ghosh

Volume 23, issue 2, 2026

Evidence of the impact of corporate governance on ESG disclosure in sub-Saharan Africa: the moderating role of ownership structure pp. 283-304

Mutalib Anifowose

Competent and Independent Auditors but Cannot Detect Fraud!! Do They Exercise Professional Skepticism? pp. 305-321

Rasha Mohammad Nouraldeen

How academic experienced CEOs influences payout policies in Chinese firms? pp. 322-347

Muhammad Usman Arshad, Fahad Najeeb Khan, Zahid Bashir and Muskan ILyas

The impact of mandatory IFRS adoption on earnings management and its implications for the cost of debt in emerging economies pp. 348-364

Musah Mohammed Saeed

The impact of implementing an internal control system on banking risk management during crises: a case study on banks operating in Palestine pp. 365-386

Kayed M. Tanbour, Moufida Ben Saada and Abdul Naser I. Nour

Nexus between corporate sustainability disclosures and tax avoidance: does gender quotas on board make any difference? pp. 387-401

Md. Shamim Hossain, Chui Ching Ling, Nandana Wasantha Pathiranage and Chorng Yuan Fung

ESG and human capital investment: a moderator effect based on product market competitiveness and corporate reputation in African companies pp. 402-435

Hichem Dkhili

Unlocking value: exploring the impact of ESG performance and board gender diversity on mitigating stock price crash risk pp. 436-457

Mohamed Marie, Adel Elgharbawy and Rami Salem

The association between corporate social responsibility disclosure and dividend policy: Insights from an emerging economy pp. 458-476

Islam Abdeljawad, Duha Jamal Rabaia, Raed Abdelhaq and Ammar Salem

Does statutory ESG disclosure stimulate managerial opportunism? Moderating role of board structures and audit committee in an emerging economy pp. 477-501

Rajesh Desai

Board composition, executive compensation, and capital structure: panel evidence from India pp. 502-518

Mohit Pathak, Arti Chandani, Prashant Ubarhande and Sonali J. Bagade

Are companies really awaking in ESG? Analyzing ESG disclosure toward corporate sustainability text data pp. 519-538

Patcharawadee Ittipornpaisarn and Patipan Sae-Lim

Big bath earnings management amid evolving climate regulations pp. 539-569

Arash Ghorbani, Naser Makarem, Fakhroddin MohammadRezaei, Zabihollah Rezaee and Mohd Abass Bhat

Developing materiality matrix and prioritisation of economic sustainability standards for manufacturing SMEs: An M-NGT and AHP approach pp. 570-589

Manvendra Pratap Singh, Arpita Chakraborty and Deepak Ranjan

Determinants of corporate anti-corruption information disclosure: an application to the Spanish case pp. 590-607

Orencio Vázquez-Oteo, Marta de la Cuesta-González and Eva Pardo

Development of a domain-specific dictionary for analysing management discussion and analysis (MD&A) reports: an Indian perspective pp. 608-622

Aswini Kumar Bhuyan, Devesh Baid, Manit Mishra and Chandresh Baid

Correction: Unlocking the potential of augmented intelligence: a discussion on its role in boardroom decision‑making pp. 623-623

Manal Ahdadou, Abdellah Aajly and Mohamed Tahrouch

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