Market regulators, commissions and accountancy bodies have recommended the establishment of audit committees as an important step in improving corporate governance. In 2002 the Kenya Capital Markets Authority required all listed companies to establish audit committees. This study examined the...

The purpose of this study is to investigate corporate internet reporting (CIR) by Kenyan and Tanzanian listed companies and to examine whether the level of CIR is related to corporate governance structures. CIR is measured using a disclosure index. We collect data for a four-year period from...