...Chung-Chieh Li; Lyn Daff; John Sands; Adam Arian Purpose Board gender diversity is commonly analysed in studies of corporate governance, while the gender diversity of their committees (the engine rooms of decision-making) is often overlooked. This study aims to examine whether Australian listed...

...]. Female executives ESG controversies WGI Controversial industries Corporate governance A clear differentiation between ESG controversies and general ESG activities is of utmost importance, not solely for the aim of the present study, but for academic research surrounding these two areas...

... possesses specific resources and capabilities (see RQ1) that can contribute to the improvement of the quality of sustainable corporate governance. This, in turn, may strengthen the long-term survival and competitiveness of firms, as a strategic focus on ESG topics can, for instance, lead to increased...

...Chien-Hui Chuang; Yan Lin; Zih-Teng Lin Purpose The purpose of this study is to examine how effective corporate governance can mitigate the negative effects of insider pledging. The paper focuses on several board characteristics that are associated with corporate governance: board size...

... services Corporate governance However, agency conflicts in family firms do not disappear entirely but instead shift focus. Family firms are susceptible to Type II agency conflicts, where tensions arise between the major family shareholders and minority shareholders. In this case, the major...

... packages and poor corporate governance quality, resulting in higher audit fees. Practical implications The findings of this study indicate that co-opted boards, closely aligned with CEOs, elevate audit risk and lead to a higher audit fee premium. This evidence highlights the need for regulatory reforms...

... of the association between executive incentives and financial reporting clarity, offering valuable insights for investors and policymakers alike. Corresponding author Ammad Ahmed ammad.ahmed@sharjah.ac.ae Tournament incentives Financial statement readability Corporate governance G14 G34 M40...

... and the extent of sustainability reporting have an insignificant relationship. This conclusion holds even when the sample is split between listed and unlisted SOEs. Practical implications The insights can inform authorities and policymakers to strengthen the corporate governance mechanisms of all SOEs...

... Panel B: by region Total: 52 • Cross-country: 29 • Australia: 2 • China: 1 • France: 1 • Germany: 2 • India: 2 • South Africa: 3 • Spain: 4 • Taiwan: 1 • UK: 2 • USA: 5 Panel C: by journal Total: 52 (CSR) Management and Corporate Governance journals: (17) • Business...

..., this study aims to examine the influence of corporate governance and external assurance on integrated reporting practices. The analysis focuses on a sample of 301 South African companies across nine sectors. Design/methodology/approach To measure corporate governance, this paper uses variables related...

...Arie Pratama; Haslinda Yusoff; Winwin Yadiati; Edi Jaenudin Purpose This study aims to examine how sustainability-related corporate governance mechanisms mitigate greenwashing in Southeast Asia. It investigates the impact of sustainability committees, sustainability-focused directors...

... of the top 100 listed firms by market capitalisation on the Hanoi and Ho Chi Minh stock exchanges as of December 31, 2023, using an established reporting methodology. Data were sourced from annual, corporate governance, ESG, financial and sustainability reports. A regression model was used to examine factors...

...Arshad Hasan; Waqas Anwar; Joseph H. Zhang; Ana Marques Purpose This study aims to examine the link between tax avoidance, corporate governance and narrative disclosure tone using a sample of public companies in Pakistan. Design/methodology/approach Data for 125 companies listed...

...Fernando Galdi; André De Moura; Felipe Damasceno; Alexandre Andrade Purpose This paper aims to investigate whether Brazilian firms that legally bond to stricter enforcement and commit to stringent corporate governance requirements experience increased value relevance of discretionary fair value...

...Adeyemi Adebayo; Barry Ackers Purpose Within the context of public sector accountability, the purpose of this paper is to examine South African state-owned enterprises (SOEs) auditing practices and how they have contributed to mitigating prevalent corporate governance issues in South African SOEs...

... at: mahmud.masum@adelaide.edu.au 15 06 2023 26 11 2023 05 03 2024 26 04 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Performance management Culture Corporate governance Traditional society This paper aims to provide...

... the absence of mandatory disclosure, prior research has predominantly concentrated on the factors influencing voluntary political spending disclosure, with corporate governance emerging as a primary consideration (DeBoskey et al., 2018a ; DeBoskey et al., 2018b ; Wang and Zhang, 2021...

...Esam Emad Ghassab; Carol Tilt; Kathyayini Kathy Rao Purpose The purpose of this paper is to examine the impact of social movements engendered by the Arab Spring crisis on the relationship between corporate social responsibility disclosure (CSRD) and corporate governance attributes, particularly...

... corporate governance regulations. This could include mandating a certain percentage of independent directors or foreign directors on the boards of Chinese firms. These regulations should emphasize the importance of environmental considerations in strategic decision-making. Third, policymakers can foster...

..., CFOs were forced to take the lead in corporate governance, tightening internal controls and identifying any improper disclosure and irregularities (Persons, 2006). The massive speculative attacks on the Thai Baht forced the Thai Government to allow the currency to float in May 1997, triggering a chain...