...Nooraisah Katmon; Omar Farooque; Wonlop Writthym Buachoom Purpose Using the UK’s relatively less regulated “comply or explain” institutional setting as a lens, this paper aims to investigate the aggregate effects of audit and board committee quality governance effectiveness on financial disclosure...

... the relationships between IMPs, AMTs and ONFPIs and the mediating effects of SFI . This study adopts a multi-group analysis using structural equation modelling of data collected from three large-scale surveys of manufacturing firms in the UK, Japan and Egypt. Findings The findings show that there are partial...

...Mohamed Elmaghrabi; Ahmed Diab; Ahmed Hassan Ahmed Purpose This study aims to present an institutional perspective on how corporate management in UK firms navigated the challenges of the COVID-19 pandemic, shedding light on their strategies and responses. Design/methodology/approach This study...

... relationship. Design/methodology/approach This study uses a sample of 1,667 firm years of UK-based companies from 2002 to 2021 and applies a panel regression analysis controlling for industry- and year-fixed effects. Data on WM, GINVs and governance are sourced from LSEG (formerly known as Refinitiv Asset4...

...Trevor Hopper Purpose The purpose of this paper is to examine accounting-related issues that have emerged during the coronavirus (COVID-19) pandemic. Design/methodology/approach The discussion is based on personal experience and observation of events and media reports in the UK, the USA...