Purpose – The purpose of this paper is to examine how investors’ valuation of cash holdings is related to firm-level investment. Design/methodology/approach – As prior studies note that holding excess cash serve as a driver to would be over-investing, and that over-investment imposes...

Purpose – The aim of the present study is to identify the prevalent model of social enterprise governance in South Korea by empirically testing five conceptual models. Theoretical and empirical research on the governance of social enterprises have grown considerably in the past decade, centred...

Purpose – The aim of this study is to show the provision of research measures information on the Internet by private non-profit organizations (NPOs) and provide insight on underlying drivers. Design/methodology/approach – This research involves scoring websites of Belgian NPOs on the basis...

Purpose – This paper aims to highlight key limitations of meta-analyses (and the underlying research) dealing with the correlation between corporate social environmental disclosures (CESDs) and financial measures, using cultural characteristics as moderating variables....

Purpose This paper aims to review potential areas for interdisciplinary research in auditing. Approach The paper reflects on the relevance of the findings from auditing research, and discusses an example from medical research. The medical example highlights how unexpected results can lead to...

Purpose This study aims to examine the influence of audit committee existence and internal audit function on the earnings management of companies. Design/methodology/approach This paper uses generalised least squares regression to investigate the influence of audit committee existence, internal...

Purpose This study aims to provide insights into the poorly understood concept of integrated thinking by comparing and contrasting disclosures related to integrated thinking provided in integrated reports in two different institutional settings. Design/methodology/approach The study uses content...

Purpose – This paper aims to explore the initial reactions of the South African institutional investment community to the first sets of integrated reports being prepared by companies listed on the Johannesburg Securities Exchange. The research highlights a shift in attitude towards ESG and...

Purpose This paper aims to examine the relationship between corporate governance, in particular board diversity, and corporate social responsibility (CSR) reporting among the top 150 listed companies in Australia over a three-year period. Design/methodology/approach The quantitative analysis...

Purpose The purpose of this paper is to examine the conduct of the audit committee (AC) in terms of its oversight role of audit quality in the UK. Design/methodology/approach This study uses semi-structured interviews with 11 AC members and 11 audit partners. Findings The findings show that the...