Summary A reliable leading indicator should possess the following properties: (1) The movements in the indicator series should resemble those in the business cycle reference series. (2) The relation between the reference series and the indicator should be statistically significant and stable...

This study seeks to operationalise the reporting of corporate natural assets (i.e. habitats, flora and fauna). A natural inventory model is used, building on existing methodology. This study significantly extends the prior research by considering environmental accounting in the context of a...

Purpose – The purpose of this paper is to investigate the perceptions of the roles, responsibilities and basic characteristics of audit committees (ACs) in the current business environment in China, from the perspectives of investors/creditors, independent directors (AC members), company...

Purpose – To stimulate debates about the creation of corporate governance mechanisms and processes which would help to secure an equitable distribution of income and wealth for workers. Design/methodology/approach – The paper builds on a political economy of income and wealth inequalities....

Purpose – Under the Financial Services and Markets Act 2000, the Financial Services Authority (FSA) is the single regulator of firms in the UK financial services industry. The Act grants extensive powers to the FSA such that it can impose by rules and regulations additional corporate...

Purpose – The purpose of this paper is to provide an account of corporate governance practices in Bangladesh. This paper demonstrates that the traditionalist culture mediates the rationalist/legalist framework of corporate governance in Bangladesh. Design/methodology/approach – A series of...

Purpose – The aim of this paper is to compare modern internal control systems with those in medieval England. Design/methodology/approach – This paper uses a modern referential framework (control environment, risk assessment, information and communication, monitoring and control activities)...

Purpose – This study aims to critically analyse the independence of the internal audit function through its relationship with management and the audit committee. Design/methodology/approach – Results are based on a critical comparison of responses from questionnaires sent out to Australian...