Purpose – The purpose of this paper is to investigate the mechanisms adopted by cities to control the provision of externalized public services and to explore the determinants of such control choices. Design/methodology/approach – The paper presents the results of a multiple case study based...

Despite the existence of accounting standards, there still remains a degree of flexibility in their interpretation and gaps between rules. It is alleged that management practises “creative compliance” to influence the picture of financial performance portrayed in the annual report. This...

Purpose – The purpose of this paper is to investigate the stakeholder engagement approach, level, rationale and implications for corporate social responsibility (CSR) management and governance in the Nigerian tobacco sub‐sector. Design/methodology/approach – Data were obtained from the...

Special purpose entities, generally known as SPEs, have been the bane of everyone in the risk management and the asset management business. But they can also be extremely useful. Now, post‐Enron, further rules have been put into place to ensure that SPEs are clearly identifiable and their...

Corporate governance has emerged from obscurity into being a mainstream topic about which there is a need to know, as well as being incorporated into industrial and commercial training courses. There has been a plethora of reports starting in the USA and spreading to the UK, which has then...

Governing boards are a bit like meteors above an organizational “planet”. If they position themselves too far above it all, they are likely to float at an innocuous distance, meaningless and without impact. On the other hand, if they plunge too deeply and quickly they are likely to burn up...

The failure of the Enron Corporation has brought attention to the roles played by the chief executive officer and other executives of the modern corporation. Its failure has also produced discussion of further regulations that will, it is hoped, prevent another collapse similar to that of Enron....

The failure of the Enron Corporation in late 2001, apart from signalling the largest corporate bankruptcy in the USA, has also thrown up a myriad of questions about the effectiveness of contemporary accounting, auditing and corporate governance practices. There are strong historical antecedents...

Both international and domestic developments have combined to bring the corporate governance (CG) debate to the fore in Turkey. Given this increased interest in CG matters and the significance of Turkey as an emerging market, we provide an overview of the Turkish CG framework with two objectives...

The last two years have seen the growing interest in e‐commerce and e‐government in Lebanon. Through a review of literature and related studies, critical factors in peoples’ attitude toward participation in e‐government are uncovered. Empirical evidence indicates that Lebanese people are...