Purpose – The audit committee is one of the most prominent board sub‐committees, having a potentially important role to play in ensuring sound corporate governance. This paper aims to examine and discuss the behaviour of companies following revisions to the UK's Revised Code....

Purpose – This aim of this paper is to check whether the incentive role of executive stock options (ESO) depends on their level. Design/methodology/approach – The study is based on data from a sample of 538 American firms over 11 years (1994 to 2004). Using regression analysis, the degree of...

Purpose – This paper seeks to explore empirically the shareholder reactions to an officer leave of absence (OLOA) announcement. Design/methodology/approach – A standard event study methodology is applied to daily stock holding period returns. The sample studied consists of 104 firms...

Purpose – The purpose of this paper is to investigate the relationship between environmental reporting and corporate governance attributes of companies in Australia. Design/methodology/approach – The paper adopts a quantitative analysis approach. It examines the 2008 annual reports of the...

Purpose – Most countries often have public companies with large controlling owners, typically a family. This empirical evidence aims to contrast with the classical view of the largest dispersed firm presented by Berle and Means and challenge the findings by Bhattacharya and Ravikumar, who...

Purpose – The purpose of this paper is to provide an overview of corporate governance structures in the UK and Germany addressing the extent to which corporate governance structures may have been a contributory factor to the recent banking crisis. Following a review of shareholder and...

Purpose – The purpose of this paper is to understand how information technology can be utilized as a driver of incentives in the decision‐making process of corporate governance. Design/methodology/approach – The existing theories in corporate governance are compared to understand the...

Purpose – The purpose of this paper is to investigate whether there has been a change in the level of corporate social responsibility (CSR) disclosure and to determine whether corporate governance attributes influence CSR disclosure in corporate annual reports of Malaysian government‐linked...

Purpose – The purpose of this paper is to seek comment on a proposed new model for measuring and monitoring the sustainability of corporate governance. Design/methodology/approach – The unprecedented combination of the scarcity of finance, low growth, and environmental pressures, together...