International Journal of Disclosure and Governance

2016 - 2025

Current editor(s): Michael Alles

From Palgrave Macmillan
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Volume 16, issue 4, 2019

Commentary on this special issue of Advances in Audit Analytics pp. 161-162

Deniz Appelbaum

Blockchain: business’ next new “It” technology—a comparison of blockchain, relational databases, and Google Sheets pp. 163-173

Peter J. McAliney and Ban Ang

A new model for effective and efficient open government data pp. 174-187

Zamil S. Alzamil and Miklos A. Vasarhelyi

Audit data analytics of unregulated voluntary disclosures and auditing expectations gap pp. 188-205

Amir Michael and Rob Dixon

Evaluation of financial statements fraud detection research: a multi-disciplinary analysis pp. 206-241

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

Christina Philippou

The impact of IFRS 8 on segment information quality in the European Union: a multi-dimensional analysis pp. 100-115

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

Yenpao Chen, Chien-Hsun Chen and Yu-Ting Wu

Social responsibility indicators: perspective of stakeholders in Brazil and in the UK pp. 128-144

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

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

Ioanna Kountouri, Eleftherios Manousakis and Andrianos Tsekrekos

Impact of corporate governance characteristics on intellectual capital performance of firms in India pp. 20-36

Bharathi Kamath

Patterns of compliance with soft regulation in Italian listed companies pp. 37-46

Pietro Previtali and Paola Cerchiello

Accounting enforcement in a national context: an international study pp. 47-67

Gary Kleinman, Betsy Beixin Lin and Rebecca Bloch

Director overboardedness in South Africa: evaluating the experience and busyness hypotheses pp. 68-81

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

Andrea Nannicini, Duarte Pitta Ferraz and Ilídio Tomás Lopes

Exploring the causes and consequences of director overboardedness in an emerging market pp. 210-220

Nadia Mans-Kemp, Suzette Viviers and Sian Collins

Risk management by US and Canadian financial firms during the financial crisis pp. 221-234

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

Leona Achtenhagen, Petra Inwinkl, Jacob Björktorp and Robert Källenius

Discretionary environmental disclosures of corporations in Nigeria pp. 252-261

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

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

Abiot Tessema, Moo Sung Kim and Jagadish Dandu

The relationship between director tenure and director quality pp. 142-161

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

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

D. G. DeBoskey and Yan Luo

A female style in corporate social responsibility? Evidence from charitable donations pp. 185-196

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

Issa Dawd, Bruce Burton, Theresa Dunne and Hesham Almujamed

Voluntary application of IFRS by unlisted companies: evidence from the Italian context pp. 73-86

Costanza Fabio

Corporate social responsibility disclosure and corporate governance: empirical insights on neo-institutional framework from China pp. 87-103

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

Francisco Bravo

Earnings smoothing and CEO cash bonus compensation: the role of mandatory derivatives disclosure policy pp. 115-127

Abiot Tessema

Volume 15, issue 1, 2018

Friend or foe? The effect of corporate governance on intellectual capital disclosure in IPOs pp. 1-12

Cristiana Cardi, Camilla Mazzoli and Sabrina Severini

Earnings management IFRS adoption in Brazilian and British companies pp. 13-28

Roberto Carlos Klann and Ilse Maria Beuren

Corporate governance of universities: improving transparency and accountability pp. 29-39

Yolanda Ramírez and Ángel Tejada

Recent activism initiatives in Brazil pp. 40-50

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

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

Mohammed Ahmad Naheem

Independent corporate social responsibility assurance: a response to soft laws, or influenced by company size and industry sector? pp. 278-298

Barry Ackers

The role of auditors in the context of Nigerian environment pp. 299-317

Nobert Osemeke and Louis Osemeke

The effect of culture on corporate governance practices in Nigeria pp. 318-340

Nobert Osemeke and Louis Osemeke

Jurisdictional competition for corporate charters and firm value: a reexamination of the Delaware effect pp. 341-356

Anne Anderson, Jill Brown and Parveen P. Gupta

Volume 14, issue 3, 2017

IFRS and Saudi accounting standards: a critical investigation pp. 191-206

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

Nadezda Gulko, Catriona Hyde and Nina Seppala

Reversals of impairment charges under IAS 36: evidence from Malaysia pp. 224-240

Hasnah Shaari, Tongyu Cao and Ray Donnelly

Intangible assets on the balance sheet and audit fees pp. 241-250

Gnanakumar Visvanathan

The impact of Islamic Financial Services Board Standard No. 3 on corporate governance of listed firms in Kuwait pp. 251-263

Samy Garas, Abiot Tessema and Kienpin Tee

Volume 14, issue 2, 2017

Trade based money laundering: A primer for banking staff pp. 95-117

Mohammed Ahmad Naheem

The perception of financial analysts on risk, risk management, and internal control disclosure: Evidence from Belgium and Italy pp. 118-138

Gerrit Sarens and Giuseppe D’Onza

Do IT matters matter? IT-related key audit matters in Dutch annual reports pp. 139-151

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

Osemeke Louis and Nobert Osemeke

Playing with financial weapons of mass destruction: the derivatives loss of Sadia pp. 173-189

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

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

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

Gary Kleinman and Betsy Beixin Lin