The study addresses the issue of disclosure on internal control system (ICS) recommended by best practices in corporate governance in the light of the agency theory perspective. We posit that reporting on the characteristics of internal control systems is an alternative governance mechanism that...

The aim of the paper is to investigate the relationship between board reputation and corporate social performance. Specifically, we claim that corporate social performance may be a function of board attributes and we investigate the association between board reputation – in terms of board...