This study aims to examine the relationship between corporate characteristics and level of risk reporting and to reveal the impact of issuing regulatory guidelines on risk reporting in annual reports. One hundred non-financial companies were randomly selected from the first section of the Tokyo...

This study aims to examine the relationship between corporate characteristics and level of risk reporting and to reveal the impact of issuing regulatory guidelines on risk reporting in annual reports. One hundred non-financial companies were randomly selected from the first section of the Tokyo...

Review of extant research on the corporate environmental performance (CEP) and corporate financial performance (CFP) link generally demonstrates a positive relationship. However, some arguments and empirical results have demonstrated otherwise. As a result, researchers have called for a...

Prior research suggests that voluntary environmental governance mechanisms operate to enhance a firm’s environmental legitimacy as opposed to being a driver of proactive environmental performance activities. To understand how these mechanisms contribute to the firm’s environmental...

The board of directors is one of a number of internal governance mechanisms that are intended to ensure that the interests of shareholders and managers are closely aligned, and to discipline or remove ineffective management teams. Among the most significant governance issues currently faced by...

A common approach to set transfer prices is via intra-firm negotiation. However, Luft and Libby [Luft, J. L., & Libby, R. (1997). Profit comparisons, market prices and managers' judgments about negotiated transfer prices. The Accounting Review, 72(2), 217-229] found that because of the existence...

The present study extends prior research relating to auditors' analytical procedures (AP) processes in two ways. First, it examines whether the timing of receipt of an inherited explanation (before or after self-generating explanations) affects auditors' hypothesis generation. Second, responding...

Purpose – The purpose of this paper is to determine whether audit opinions matter in China after the introduction of several key regulatory changes, specifically aimed at strengthening the confidence of investors in the audit function. Design/methodology/approach – The question is addressed...