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...

Nowadays, an audit committee (AC) is being looked upon as a distinct culture for CG and has received a wide-publicity across the globe. Government authorities, regulators and international bodies all have indicated that they view an AC as a potentially powerful tool that can enhance the...

At present, disclosure of IC information across the globe is done by very few leading corporations 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...

The recent accounting scandals (viz., Enron, WorldCom, Madoff, Satyam, etc.) have induced a crisis of confidence in financial reporting practice and effectiveness of corporate governance (CG) mechanisms. Indeed, Forensic accounting (FA) integrates accounting, auditing and investigative skills to...

Banks are the engines that drive the operations in the financial sector and growth of an economy. With the growing banking industry in India, frauds in Banks are also increasing and fraudsters are becoming more sophisticated and ingenious. While it is not possible for Banks to operate in a zero...

An increasing number of researchers are finding that ‘poor' corporate governance (CG) is a leading factor in poor performance, manipulated financial reports, and unhappy stakeholders. Corporations and regulatory bodies are now trying to analyse and correct any existing defects in their...

From Enron, WorldCom and Satyam, it appears that corporate accounting fraud is a major problem that is increasing both in its frequency and severity. Research evidence has shown that growing number of frauds have undermined the integrity of financial reports, contributed to substantial economic...

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...

In view of CG compliance requirements and reporting standards, as envisaged by the recent provisions of the SEBI's 'Clause 49' of the Listing Agreement, this case study analyses the CG reporting practices of RIL in India. We have primarily used secondary sources of information, both from the...

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...