-section. Findings – The findings suggest that the market's perception of disclosure quality is higher and private information search …-related characteristics are a subset of concurrent choices made by the company that impacts disclosure quality. Practical implications …

governance, the financial reporting process, and audit functions. The Sarbanes‐Oxley Act of 2002 was an attempt to regain … crisis in the auditing profession. Some of its provisions relate to the audit committee oversight function over corporate … governance, financial reporting, internal control structure, internal audit functions, and external audit services. This study …

‐section. Findings – The findings suggest that the market's perception of disclosure quality is higher and private information search …‐related characteristics are a subset of concurrent choices made by the company that impacts disclosure quality. Practical implications …

companies listed on the Istanbul Stock Exchange (ISE) for corporate reporting; to determine the company characteristics that … influence the information disclosure level on the internet; and to investigate whether there is a significant difference between … the firms listed in the Corporate Governance Index of the ISE and those that are not, in terms of level of disclosure on …

Purpose – The aim of this paper is to explore corporate social responsibility (CSR) disclosure and its relation to … disclosure (CSRD) and IO. This result suggests that Malaysian PLCs are able to attract and maintain their institutional investors …/value – Most studies on CSRD in Malaysia pertain to the analysis of such reporting and motivations of managers towards CSRD. This …

corporate internet reporting in Egypt. The disclosure index used is designed to be suitable for companies working in the … reporting by Egyptian listed companies. Design/methodology/approach – The content analysis approach to examine the information … cited by the largest Egyptian companies is used in their web sites. The paper modifies and uses the disclosure index of Xiao …

univariate analysis. Findings – The initial results imply surprisingly that the material weakness disclosure is good news to … investors. However, after controlling for the preceding management's internal control disclosure, the results show that the … results show a significant change in volatility after the auditor's weakness disclosure. Research limitations …