Purpose The purpose of this paper was twofold. First, to explore the currently performed board roles. Second, to investigate the relationship between board role performance and compliance with international financial reporting standard (IFRS) disclosure requirements among microfinance...

Purpose The purpose of this paper is to investigate stakeholders influence on voluntary disclosure practices of listed firms in Nigeria from the perspective of managers. Design/methodology/approach The study used a cross-sectional research design. Data were collected using a survey questionnaire...

Purpose The purpose of the study is to examine the role of legitimacy in forming whistleblowing behavior in Ugandan procuring and disposing entities (PDEs). Design/methodology/approach This study has adopted both a quantitative and qualitative cross-sectional research design to collect data from...