...Walaa Wahid ElKelish; Mohamed Sheriff Hamid Kamara; Hussein Al-Tamimi Purpose This study aims to investigate the extent and determinants of external workforce disclosure in the UK and Germany. Design/methodology/approach An explanatory study uses the deductive research approach. Secondary...

...Mbalenhle Khatlisi; Tafirei Mashamba Purpose This study aims to examine the value relevance of integrated reporting (IR) in the UK using a sample of Top 100 London Stock Exchange-listed firms from 2011 to 2018. Design/methodology/approach Financial data were sourced from the Refinitiv database...

... and fosters a sustainable business environment. Originality/value The paper expands existing research by analyzing the combined effects of board diversity and ESG performance on tax avoidance. It offers recent UK evidence on tax avoidance determinants, emphasizing behavioral changes pre- and post-COVID-19...

... in the UK firms. The study used a metric based on the firm's capital expenditure rate relative to its industry median in the same year to assess the degree of firm’s CEO overconfidence. The abnormal return of stock reflects the investors' reaction to the quantity and tone of risk disclosure. Findings UK...

...Musa Hasan Ghazwani; Mark Whittington; Ahmed Diab Purpose This study aims to examine anti-corruption disclosure (ACD) following government legislation, specifically the UK Bribery Act, 2010, through focusing on the UK extractive industry. Design/methodology/approach This study uses content...

... Least Squares regression analysis to test its hypotheses. Findings This paper provides early evidence on the impact of the COVID-19 pandemic on audit fees and KAM disclosures in the UK. The results of this study show an increase in audit fees during the pandemic and greater detail in the reporting...

...Yousf Almahrog; Zakaria Ali Aribi; Thankom Arun Purpose The paper aims to re-interpret the role of corporate social responsibility (CSR) in limiting the extreme practices in earnings management (EM) by using evidence from large UK companies. Design/methodology/approach The study has used...