...Bilal Ahmad Elsalem; Fekri Shawtari; Ahmad Mohammed Qotba; Jim Haslam Purpose This study aims to investigate whether whistleblowing protection policies (WBPs) mitigate accrual and real earnings management ( AEM and REM ) among UK FTSE 350 firms, examining their role as an integral component...

...Naila Amara; Sajead Mowafaq Alshdaifat; Houssam Bouzgarrou; Noor Hidayah Ab Aziz Purpose This study aims to investigate the effect of female audit committees (ACs) on tax avoidance in the UK . Besides, it examines how COVID-19 moderates the link between female AC and tax avoidance. Design...

...Laila Aladwey; Adel Elgharbawy; Mona Atef Ganna Purpose This study aims to investigate the relationship between the attributes of corporate boards in UK companies and their tendency to assure their corporate social responsibility (CSR) reports. Design/methodology/approach From the agency...

...Mohamed H. Elmagrhi; Collins G. Ntim; John Malagila; Samuel Fosu; Abongeh A. Tunyi Purpose This paper aims to investigate the association among trustee board diversity (TBD), corporate governance (CG), capital structure (CS) and financial performance (FP) by using a sample of UK charities...

.../methodology/approach The study uses a mixed-methods approach based on a sample of 62 FTSE 1,000 firms. Firstly, the authors surveyed the senior management of 62 UK-listed firms in the FTSE 1,000 index to determine whether the corporate governance mechanisms influence their GHG disclosure decisions. Secondly...

... by management or controlling shareholders. They use the curtailment of earnings management as a desirable and measureable outcome of good corporate governance to assess Italy’s progress since the 1990s. The UK is used as a reference point because it is a European Union (EU) economy of comparable size...