Purpose The purpose of this paper is to deliver further insights into empirical research on corporate governance of state-owned enterprises (SOEs) by systematizing existing knowledge, identifying current investigation backlogs, and deriving specific implications for future empirical research to...

Purpose This paper aims to examine how the governance structure incorporates corporate social responsibility (CSR) into corporate behaviour in the perspective of the external environment within emerging countries. Design/methodology/approach The paper reviews the various CSR legislations enacted...

Purpose – The purpose of this paper is to review the state of existing literature for various corporate governance models by answering specific questions. Much has been written in the recent years on various corporate governance (CG) models, primarily the model of Anglo-Saxon and Continental...

Transaction cost economics is an important anchor for analyzing a wide range of economic and organizational issues and is complemented by various theories, resulting in a perception shift of transaction governance structure from a polar classification toward a continuum (John & Reve, 1982; Heide &...

Purpose This paper aims to review 68 archival studies on the impact of audit committees (ACs) on firms’ consequences [(non)financial reporting, performance and audit quality] in European firms. Design/methodology/approach Applying a stakeholder agency-theoretical framework, the author...

Purpose The paper aims to build a greater understanding of countries transitioning from local generally accepted accounting principles (GAAP) to International Financial Reporting Standards (IFRS). Second, the study assembles prior literature and examines the issues raised during the convergence....

Purpose – While international corporate unethical behaviors seem to permeate uncontrollably, it is nevertheless, not an incurable dilemma. The paper aims to address the key steps in achieving such governance: chief ethics officer, tone‐at‐the‐top, and whistle‐blower hotlines. With that...