Purpose – The purpose of this study is to examine credibility attributes in a website disclosure venue. Design/methodology/approach – A total of 100 MBA and Masters of accountancy students participated in an experiment to assess whether specific disclosure characteristics impact the...

Purpose – This paper aims to investigate whether or not there exists a relationship between network governance structures in GLCs and NGLCs and performance in Malaysia. In pursuing this objective, the study will explore whether the structures are significantly different and, if so, will seek...

Purpose – Audit committees (ACs) have been perceived as an important means of corporate governance, safeguarding the interests of shareholders by monitoring internal control and risk management. This study aims to examine specific structural and operational characteristics of ACs for firms in...

Purpose – The purpose of this paper is to examine the extent of corporate governance reporting by United Arab Emirates (UAE) listed corporations. Design/methodology/approach – The paper reports on the study of annual reports of 95 UAE listed corporations representing the major economic...

Purpose – The purpose of this paper is to examine empirically whether corporate governance mechanisms have an effect on income‐smoothing behavior in the People's Republic of China. Design/methodology/approach – The sample comprises 1,358 companies listed in the Shanghai Stock Exchange and...

Purpose – The purpose of this paper is to extend the growing body of literature on the impact of corporate governance on debt contracting by examining if better governance is associated with access to interest bearing debt. The paper aims to explore whether no‐debt companies have governance...

Purpose – The purpose of this paper is to examine the extent to which institutional norms determine attributes of internal audit practices and how institutional changes explain the development of these practices. Design/methodology/approach – The authors employed a qualitative research...

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 – This paper aims to investigate the extent to which companies in one of the Islamic culture countries, Egypt, are complying with the Islamic implementation of the Anglo‐Saxon model of corporate governance and testing the impact, if any, of such compliance on mitigating of stock...

Purpose – The purpose of this paper is to theorize the existing idea of subjective probability a la Keynes’s Treatise on Probability Theory. Then to show that, under the especial kind of financial valuation model in the absence of interest rate and speculation, subjective probability is not...