International Journal of Disclosure and Governance

2016 - 2025

Current editor(s): Michael Alles

From Palgrave Macmillan
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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

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

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

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

The game of ‘activist’ hedge funds: Cui bono? pp. 279-308: Yvan Allaire and François Dauphin
Board characteristics and compensation in Brazilian listed companies pp. 309-328: Milene B Alves and Ricardo P C Leal
Ceci n'est pas une pipe! Corporate Governance practices under two political regimes in Bangladesh: A political economy perspective pp. 329-363: Mohammad Nurunnabi, Monirul Alam Hossain and Saad A. Al-Mosa
Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia pp. 364-393: Khaleed Omair Alotaibi and Khaled Hussainey
Does corporate governance really matter in the public venture capital industry? pp. 394-417: Hannah Rozen, Keren Bar-Hava and Zev Fried

Directors at too big to fail institutions should be liable pp. 195-203: John Friedland
FDIC-R professional liability lawsuits: A call for uniformity pp. 204-220: Joshua Nichols, Randall M Lending, Daniel O'Rourke, James M Kane, Daniel C McKay, II and Chad A Schiefelbein
Fiduciary duties of financial institution directors and officers in the post-Dodd–Frank era pp. 221-235: Rodney R Peck and Michael J Halloran
Underwriting community bank directors’ and officers’ insurance pp. 236-243: William C Redington
Transparency through European corporate governance codes pp. 244-261: Elisa Baraibar-Diez, María D Odriozola and José Luis Fernández Sánchez
Corporate governance influencing compliance with the Swedish Code of Corporate Governance pp. 262-277: Torbjörn Tagesson and Sven-Olof Yrjö Collin

Usefulness of corporate annual reports to individual investors in Bangladesh pp. 97-116: Pallab Kumar Biswas and Swapan Kumar Bala
Capitalizing R&D expenditures or expensing them all?: Evidence from the accounting environment of South Korea pp. 117-134: Pyung K Kang and Yoo Chan Kim
Money laundering: A primer for banking staff pp. 135-156: Mohammed Ahmad Naheem
Extent and determinants of voluntary disclosure for regulatory purposes in the Italian airport industry pp. 157-177: Federico Rotondo and Ludovico Marinò
Social reporting and voluntary disclosure in Italian Credit Cooperative Banks pp. 178-194: Antonio Thomas and Bruna Marinangeli

Theoretical foundation of IC disclosure strategies in high-tech industries pp. 1-25: Anna Maria Biscotti and Eugenio D’Amico
The influence of security analysts on CEO pay cuts pp. 26-52: Pieter de Jong and Lakshmi Goel
A survey of information technology governance capability in five jurisdictions using the ISO 38500:2008 framework pp. 53-74: Shafi Mohamad and Mark Toomey
The effect of environmental jolts on board governance practices and its impact on firm value pp. 75-95: Eloisa Perez- de Toledo, Maria Pilar Giraldez-Puig and Jose Manuel Hurtado-Gonzalez