International Journal of Disclosure and Governance

2016 - 2025

Current editor(s): Michael Alles

From Palgrave Macmillan
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Volume 19, issue 4, 2022

Is earnings management related to board independence and gender diversity? Sector-wise evidence from India pp. 363-373

Sandeep Goel and Nimisha Kapoor

Ownership structure, corporate governance, and assurance in sustainability reporting: evidence from Japan pp. 374-388

Mohammad Badrul Haider and Kimitaka Nishitani

Corporate perspectives on CSR disclosure: audience, materiality, motivations pp. 389-412

Nadia Gulko and Catriona Hyde

Decentralizing corporate governance? A praxeological inquiry pp. 413-429

Scott L. Mitchell, Mark D. Packard and Brent B. Clark

Proximity to broad bond rating change and managerial ability pp. 430-443

Akhilesh Bajaj, Wray Bradley and Li Sun

Does board interlock affect CEO compensation? Evidence from companies listed in the Brazilian stock exchange pp. 444-465

Claudine Salgado, Guilherme Schneider and Cristiano M. Costa

Does institutional ownership limit classification shifting: evidence from Indian firms pp. 466-477

Kalyani Mulchandani and Ketan Mulchandani

Volume 19, issue 3, 2022

The integration of sustainability in corporate governance systems: an innovative framework applied to the European systematically important banks pp. 249-263

Grazia Dicuonzo, Francesca Donofrio, Antonia Patrizia Iannuzzi and Vittorio Dell’Atti

Multiple audit mechanism, audit quality and cost of debt: empirical evidence from a developing country pp. 264-281

Mohamed M. El-Dyasty and Ahmed A. Elamer

Can corporate governance structure effect on corporate performance: an empirical investigation from Indian companies pp. 282-300

Narsa Goud Neralla

Compliance of disclosure requirements of IFRS 15: an empirical evidence from developing economy pp. 301-312

Md. Rezaul Karim and Atia Ibnat Riya

Does winning a CSR Award increase firm value? pp. 313-329

Samuel Jebaraj Benjamin and Pallab Kumar Biswas

Improving the global comparability of IFRS-based financial reporting through global enforcement: a proposed organizational dynamic pp. 330-351

Jenice Prather-Kinsey, Francesco De Luca and Ho-Tan-Phat Phan

Revenue recognition and channel stuffing in the Taiwanese semiconductor industry pp. 352-361

Chii-Shyan Kuo, Jia-Jye Yu and Feng-Chen Chang

Correction to: Revenue recognition and channel stuffing in the Taiwanese semiconductor industry pp. 362-362

Chii-Shyan Kuo, Jia-Jye Yu and Feng-Chen Chang

Volume 19, issue 2, 2022

Mapping the intellectual structure of corporate risk reporting research: a bibliometric analysis pp. 129-143

Chandni Khandelwal, Satish Kumar and Riya Sureka

Corporate social responsibility and firm performance: evidence from India’s national stock exchange listed companies pp. 144-152

Jayasree Mangalagiri and Malla Praveen Bhasa

Do audited firms have a lower cost of debt? pp. 153-175

Asif M. Huq, Fredrik Hartwig and Niklas Rudholm

Do Pakistani Corporate Governance reforms restore the relationship of trust on banking sector through good governance and disclosure practices pp. 176-203

Atta Muhammad

Dual 8-K filings and auditor downward switches pp. 204-217

Stephanie Monteiro Miller

The impact of audit quality on real earnings management: evidence from Bangladesh pp. 218-231

Nitai Chandra Debnath, Suman Paul Chowdhury and Safaeduzzaman Khan

Building a corporate governance index (JCGI) for an emerging market: case of Jordan pp. 232-248

Maen F. Nsour and Samer Al-Rjoub

Volume 19, issue 1, 2022

Decoding lessons from the Facebook Consent Decree: Does Sarbanes–Oxley foreshadow the future of privacy regulation? pp. 1-10

Patrick M. Ryle, Brett L. Bueltel, Mark A. McKnight and Judy K. Beckman

The effect of corporate social responsibility practices on real earnings management: evidence from a European ESG data pp. 11-30

Yamina Chouaibi and Ghazi Zouari

Corporate social responsibility and unverifiable net assets ratio pp. 31-48

Svetlana Orlova and Li Sun

Political transparency, corporate governance and economic significance pp. 49-66

Jing Wang and Huilan Zhang

The effects of the mandated disclosure of CEO-to-employee pay ratios on CEO pay pp. 67-92

Tristan B. Johnson

Using machine learning methods to predict financial performance: Does disclosure tone matter? pp. 93-112

Gehan A. Mousa, Elsayed A. H. Elamir and Khaled Hussainey

The role of audit committees in social responsibility and environmental disclosures: evidence from Chinese energy sector pp. 113-128

Junhui Wang and Jerry Sun

Volume 18, issue 4, 2021

Prudential supervisory disclosure (PSD) with supervisory technology (SupTech): lessons from a FinTech crisis pp. 315-335

Stefan Zeranski and Ibrahim Sancak

Determinants and consequence of critical audit matter disclosure: early evidence pp. 336-345

Yan Luo

Corporate governance and CSR disclosure: evidence from European financial institutions pp. 346-361

Hanen Ben Fatma and Jamel Chouaibi

The effect of ownership structure and board characteristics on auditor choice: evidence from Egypt pp. 362-377

Mohamed M. El-Dyasty and Ahmed Elamer

Relevance of Level 3 fair value disclosures and IFRS 13: a case study pp. 378-390

Árni Claessen

The influence of board composition on environmental, social and governance (ESG) disclosure of Thai listed companies pp. 391-402

Muttanachai Suttipun

The “S” in ESG and international labour standards pp. 403-410

Bernd Waas

IFRS compliance in GCC countries: Do corporate governance mechanisms make a difference? pp. 411-425

Muath Abdelqader, Khalil Nimer and Tamer K. Darwish

Volume 18, issue 3, 2021

The moderating effect of corporate governance on the relationship between corporate sustainability performance and corporate financial performance pp. 193-206

Lucy W. Lu

Corporate governance mechanisms and creative accounting practices: the role of accounting regulation pp. 207-222

Paul Olojede and Olayinka Erin

Is information in deferred tax valuation allowance useful in predicting the firm’s ability to continue as a going concern incremental to MD&A disclosures and auditor’s going concern opinions? pp. 223-239

Gnanakumar Visvanathan

How does internal governance affect banks’ financial stability? Empirical evidence from Egypt pp. 240-255

Mohamed Marie, Hany Kamel and Israa Elbendary

Board composition, ownership structure and firm performance: New Indian evidence pp. 256-268

Santanu K. Ganguli and Soumya Guha Deb

Corporate governance pillars and business sustainability: does stakeholder engagement matter? pp. 269-289

Renata Konadu, Gabriel Sam Ahinful and Samuel Owusu-Agyei

The preparedness to adopt new accounting standards: a study of European companies on the pre-adoption phase of IFRS 15 pp. 290-303

Alberto Quagli, Elisa Roncagliolo and Gabriele D’Alauro

Does knowledge about a borrowing firm’s internal audit influence bank lending decisions? pp. 304-314

Arnold Schneider

Volume 18, issue 2, 2021

Boards of directors and corporate sustainability performance: evidence from the emerging East Asian markets pp. 95-105

Linh-TX Nguyen, Anh N.P. Doan and Michael Frömmel

Audit partner quality, audit opinions and restatements: evidence from Iran pp. 106-119

Fakhroddin MohammadRezaei, Omid Faraji and Zahra Heidary

Self or other: directors’ attitudes towards policy initiatives for external board evaluation pp. 120-135

Rebecca Booth and Donald Nordberg

Reasons behind the worldwide diversity in identity and issuance of good governance codes pp. 136-152

Ibrahim Khalifa Elmghaamez

Corporate governance and disclosure: purpose, scope, and limitations pp. 153-160

Wm. Dennis Huber and James DiGabriele

Does voluntary CSR disclosure and CSR performance influence earnings management? Empirical evidence from China pp. 161-178

Zixin Zhang, Teck Lee Yap and Jiyoung Park

Ownership pattern, board composition, and earnings management: evidence from top Indian companies pp. 179-192

Chanchal Chatterjee

Volume 18, issue 1, 2021

Volatility of other comprehensive income and audit fees: evidence from China pp. 1-15

Md Jahidur Rahman and Tong Wu

The process of identifying and reporting CAMs: early evidence pp. 16-23

Brian E. Daugherty, Denise Dickins, Marshall K. Pitman and Wayne A. Tervo

The relationship between audit fees and audit committee characteristics: evidence from the Athens Stock Exchange pp. 24-41

George Drogalas, Michail Nerantzidis, Dimitrios Mitskinis and Ioannis Tampakoudis

Compliance with IFRS 7 by financial institutions: evidence from GCC pp. 42-57

Amal Yamani and Khaled Hussainey

The association between board characteristics and the risk-adjusted return of South African companies pp. 58-70

Gerrit Kok, Cornelis H. van Schalkwyk and Elda Du Toit

Does corporate governance characteristics influence firm performance in India? Empirical evidence using dynamic panel data analysis pp. 71-82

Aswini Mishra, Shikhar Jain and R. L. Manogna

The impact of board characteristics on integrated reporting: case of European companies pp. 83-94

Ghazi Zouari and Kawther Dhifi