Accounting frauds and scams are perennial. They occurred in all eras and in all countries, and affected many organizations, regardless of their size, location, or industry. From Enron and WorldCom in 2001 to Madoff and Satyam in 2009, accounting frauds and scams have been dominating news items...

The omission of IC information may adversely influence the quality of decisions made by shareholders, or lead to material misstatements. This study attempts to provide an insight into the style of IC disclosures done by the IT-sector corporations from India and Australia. We conducted a...

Accounting frauds and scams are perennial. They occurred in all eras and in all countries, and affected many organizations, regardless of their size, location, or industry. From Enron and WorldCom in 2001 to Madoff and Satyam in 2009, accounting frauds and scams have been dominating news items...

At present, disclosure of IC information across the globe is done by very few leading companies, purely on a "voluntary" basis. Unfortunately, the omission of IC information may adversely influence the quality of decisions made by shareholders, or lead to material misstatements.This study...

Accounting frauds and scams are perennial. They occurred in all eras and in all countries, and affected many organizations, regardless of their size, location, or industry. From Enron and WorldCom in 2001 to Madoff and Satyam in 2009, accounting frauds and scams have been dominating news items...

This study investigates the extent and determinants of total voluntary disclosure and disclosure categories in financial and non-financial reports of banking companies listed on the Kazakhstan Stock Exchange. In particular, we examine the association between voluntary disclosure and governance...

Even though there are many measures to put corporate governance (CG) in place and practise, an important tool essential for the success is the efficacy and effective functioning of an audit committee (AC). Nowadays, an AC is being looked upon as a distinct culture for CG and has received...

Corporate governance (CG) disclosure is a fundamental theme of the "modern" corporate-regulatory system, which encompasses providing "governance" information to the public in a variety of ways. This study explores the voluntary CG practices of 50 corporations, over and above the mandatory...

Knowledge, innovation, information technology, and people are the key contributories in the future of any organization, and IC is the key driver of market value in the "knowledge" economy. Voluntary disclosure of IC information in the annual reports is done by a few leading corporations. The...

Intellectual capital (IC) can prove to be a source of competitive advantage for businesses ultimately leading to wealth generation in the long-term. At present, reporting of IC information is done by very few leading corporations purely on a "voluntary" basis. Unfortunately, the omission of IC...