Questions exist regarding the extent to which internal auditors should participate in the external audit, and wide variations are observed in practice. Many professional bodies increasingly advocate the view that increased coordination between the internal and external auditors, including...

Purpose: The purpose of this paper is to assess the substantiveness of stakeholder engagement by examining voluntary disclosures tied to the engagement process. The objective is to draw a portrait of stakeholder engagement practices and determine whether they genuinely contribute to informing...

Purpose: Despite the global nature of the UN Global Compact (UNGC), a platform for the development, implementation and disclosure of responsible and sustainable corporate policies and practices, the participation of organisations is unequally distributed across societies. This paper aims to...

Purpose – The purpose of this paper is to investigate the relationship between corporate governance practices or mechanisms and firm value, as measured by accounting and market data. Design/methodology/approach – Partial least square analyses were performed on a sample of 355 observations...

Purpose – The purpose of this paper is to investigate the relationship between corporate governance practices or mechanisms and firm value, as measured by accounting and market data. Design/methodology/approach – Partial least square analyses were performed on a sample of 355 observations...

Purpose The purpose of this study is to document the concrete practices put in place by United Nations Global Compact (UNGC) affiliated firms and their application of the UNGC Communication on Progress (COP). Design/methodology/approach The paper examines the practices implemented by firms on...