Purpose – The purpose of this paper is to investigate the association between disclosure and seven corporate … across studies. Findings – The paper shows a significant association between disclosure and audit firm size. Originality … disclosure not included in prior works. It also aims at reconciling the inconsistent results of prior studies.  …

governance, the financial reporting process, and audit functions. The Sarbanes‐Oxley Act of 2002 was an attempt to regain … crisis in the auditing profession. Some of its provisions relate to the audit committee oversight function over corporate … governance, financial reporting, internal control structure, internal audit functions, and external audit services. This study …

‐section. Findings – The findings suggest that the market's perception of disclosure quality is higher and private information search …‐related characteristics are a subset of concurrent choices made by the company that impacts disclosure quality. Practical implications …

technical frameworks of continuous auditing to provide a solution for this problem. This solution could also move the … traditional auditing forward to the new e‐auditing generation. Design/methodology/approach – This paper develops a conceptual … framework to present why continuous auditing would dominate other auditing approaches in examining web‐based financial …

reporting are associated with firm value for public firms in Indonesia. Design/methodology/approach – The authors hypothesize … that there are positive associations between firm value and corporate governance practices and reporting quality. For the … authors’ proxies for corporate governance and reporting quality they develop two new indices. First, they develop a corporate …

Purpose – The purpose of this paper is to examine demographic details, disclosure and reporting behaviour of older … be disabled, less likely to report an incident of sexual violence and more likely to delay disclosure than younger women … reporting and disclosing behaviours. Practical implications – The paper provides important indications of barriers to accessing …

. Originality/value The paper provides important insights into the mechanisms of IC disclosure and IC reporting as seen from a … potential shift from intellectual capital (IC) reporting, largely informed by an accounting perspective, towards IC … in the DGP between 1999 and 2003. Findings The interviews suggested a rather critical perspective towards IC reporting …

Purpose The purpose of this paper is to explore the biodiversity reporting practices and trends of the top 50 … Biodiversity” declaration in 2010. Findings A significant increase in the amount of biodiversity reporting is observed between the … reveal, however, that the extent of biodiversity reporting is quite variable, with some companies showing substantial …

’ requirements. The reporting index can also be used to assess the information disclosure of NPOs in Malaysia.  …Purpose – The purpose of this paper is to examine the determinants of the extent of disclosure by non …-profit organizations (NPOs) in Malaysia due to the growing interest in the disclosure practice studies of NPOs and given the importance of …

Purpose This paper aims to look into the new corporate reporting phenomenon, the so-called integrated reporting (IR …/methodology/approach This study looks into the IR disclosure level of the annual reports published by 91 companies in the International … Integrated Reporting Council (IIRC)’s pilot programme. The authors’ empirical research focuses on four areas: the guiding …