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1-20 of 37
Keywords: Corporate governance
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Journal Articles
Accounting, Auditing & Accountability Journal (2026) 39 (9): 345–374.
Published: 30 June 2026
... taking precedence over corporate governance timetables or compliance routines. For example, Sarah (CFO) noted that observing cultural protocols “is just embedded in everything that we do” and was enforced through cultural sub-committees and mentors. Other examples included postponing board meetings...
Journal Articles
Accounting, Auditing & Accountability Journal (2026) 39 (9): 317–344.
Published: 23 June 2026
...Natalie Elms Purpose Drawing on role identity theory, this study explores how relationship dynamics and boardroom norms shaped directors' interpretation and enactment of accountability in a high-profile case of corporate governance failure. Design/methodology/approach This qualitative case...
Journal Articles
Accounting, Auditing & Accountability Journal (2025) 38 (9): 105–132.
Published: 28 February 2025
...Sneh Bhardwaj; Gavin Nicholson; Damian Morgan Purpose Directors’ human capital has long been recognised as vital to ensuring effective corporate governance. While previous studies have sought to link director human capital with specific firm-level outcomes, there are persistent challenges facing...
Journal Articles
Accounting, Auditing & Accountability Journal (2023) 36 (9): 446–482.
Published: 30 October 2023
...Giacomo Pigatto; John Dumay; Lino Cinquini; Andrea Tenucci Purpose This research aims to examine and understand the rationales and modalities behind the use of disclosure before, during and after a corporate governance scandal involving CPA Australia (CPAA). Design/methodology/approach Data...
Journal Articles
Accounting, Auditing & Accountability Journal (2024) 37 (3): 921–950.
Published: 26 September 2023
... and market valuation (Grewal et al., 2016). Moreover, they have stimulated additional dialogue between the company and shareholders beyond the proxy setting (Logsdon and Van Buren, 2009 ; Rehbein et al., 2013). Despite its importance to corporate governance, shareholder activism...
Journal Articles
Accounting, Auditing & Accountability Journal (2022) 35 (4): 1093–1120.
Published: 14 October 2021
... and limitations. Timothy J. Fogarty can be contacted at: tjf@case.edu 29 06 2017 22 04 2020 06 07 2021 12 09 2021 14 09 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Corporate governance Institutional theory...
Journal Articles
Accounting, Auditing & Accountability Journal (2020) 33 (8): 1815–1834.
Published: 19 June 2020
... 21 05 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Accountability Corporate governance Role identity Boards of directors Current principles and practices of corporate governance suggest accountability is a complex and multi...
Journal Articles
Accounting, Auditing & Accountability Journal (2020) 33 (4): 887–911.
Published: 27 April 2020
...Riccardo Stacchezzini; Francesca Rossignoli; Silvano Corbella Purpose This article investigates the implementation of a compliance programme (CP) in terms of how practitioners conceive of and execute the responsibilities arising from this corporate governance mechanism. Design/methodology...
Journal Articles
Accounting, Auditing & Accountability Journal (2018) 31 (8): 2192–2217.
Published: 05 September 2018
...Shaila Ahmed; Shahzad Uddin Purpose The purpose of this paper is to elaborate a political economy of corporate governance (CG) change and stability in family business groups (BGs) and assist in explaining why certain CG reforms fail in one context but work in others. Design/methodology/approach...
Journal Articles
Accounting, Auditing & Accountability Journal (2017) 30 (6): 1257–1287.
Published: 21 August 2017
...Shikaputo Chanda; Bruce Burton; Theresa Dunne Purpose The purpose of this paper is to provide detailed findings regarding the perceived role of corporate governance in Zambia. There have been no detailed studies of opinions in a setting such as Zambia, i.e. a nation which has experienced relative...
Journal Articles
Accounting, Auditing & Accountability Journal (2017) 30 (4): 906–931.
Published: 15 May 2017
... only Value creation Integrated reporting Corporate governance Sustainable development ESG risk Integrated thinking The fields of practice of environmental, social and governance (ESG) risk management and its incorporation into strategy, accounting and operational risk reporting have...
Journal Articles
Accounting, Auditing & Accountability Journal (2017) 30 (3): 699–719.
Published: 20 March 2017
...Dessalegn Getie Mihret; Bligh Grant Purpose The purpose of this paper is to articulate the conceptual foundations of the role of internal auditing in corporate governance by drawing on Michel Foucault’s concept of governmentality. Design/methodology/approach The paper is a literature-based...
Journal Articles
Accounting, Auditing & Accountability Journal (2016) 29 (1): 135–164.
Published: 18 January 2016
..., to understand the subtle processes at play in boardrooms influencing information/knowledge exchange, sharing and creation between managers and non-executive directors. © Emerald Group Publishing Limited 2016 Corporate governance Information asymmetry Non-executive directors Board...
Journal Articles
Accounting, Auditing & Accountability Journal (2016) 29 (1): 165–190.
Published: 18 January 2016
... to understand and how symbolic power covertly operates in apparently rationalized structures of corporate governance and challenge assumptions. Social implications – Implications in terms of policy making to promote board diversity are discussed. This is particularly relevant since many countries around...
Journal Articles
Accounting, Auditing & Accountability Journal (2015) 28 (4): 466–493.
Published: 18 May 2015
... will enhance researchers’ understanding of what goes on in those social groups, and will suggest avenues of exploration beyond those of prior research. © Emerald Group Publishing Limited 2015 Corporate governance Audit committees Practice theory Guardianship circle Recognition...
Journal Articles
Accounting, Auditing & Accountability Journal (2013) 26 (7): 1072–1106.
Published: 16 September 2013
... employee-related disclosures to legitimise their relationship with society. Voluntary adoption of corporate governance best practice recommendations is used as a measure of companies' attempts to attain ex ante legitimacy. Media agenda setting theory is used as a measure of an attempt to gain...
Journal Articles
Accounting, Auditing & Accountability Journal (2013) 26 (6): 946–977.
Published: 02 August 2013
...Nava Subramaniam; Jenny Stewart; Chew Ng; Art Shulman Purpose – The purpose of this paper is to identify factors that affect corporate governance in Australian state government departments. Design/methodology/approach – A qualitative analysis of semi-structured interviews with 65 executives...
Journal Articles
Accounting, Auditing & Accountability Journal (2012) 25 (2): 370–405.
Published: 10 February 2012
... at a Conference, rather than a Symposium for like‐minded people to gather and engage in debate. Organizational culture Corporate governance Accountability Environmental performance accountability Diegesis Personal reflection Papers Planet People profits Progress The aims of this review...
Journal Articles
Accounting, Auditing & Accountability Journal (2011) 24 (4): 471–501.
Published: 10 May 2011
... to competitive disadvantages. Design/methodology/approach First, online strategic information disclosure practices are analysed by examining non‐financial quoted Spanish firms. A disclosure index is created, and subsequently, certain factors related to corporate governance – Activity, Size and Board...
Journal Articles
Accounting, Auditing & Accountability Journal (2010) 23 (6): 774–792.
Published: 03 August 2010
...Barbara D. Merino; Alan G. Mayper; Thomas D. Tolleson Purpose The paper aims to use a neoliberal ideology to frame an analysis of how the power of ideas can be used to maintain a failed corporate governance model based on stockholder primacy. Design/methodology/approach The paper employs...
