... and improve accounting practices of a developing country need to consider the power, contestation and influence of multiple logics operating in its institutional environment. Corporate governance Developing countries Financial reporting Regulation and IFRS Decision usefulness and accountability...

...Charilaos Mertzanis; Vangelis Balntas; Thodoris Pantazopoulos Purpose This paper aims to present the views of internal auditors in Greece on the relation between the internal audit function (IAF) and corporate governance (CG) after several years of European market integration and in the aftermath...

...Thomas Ahrens; Rihab Khalifa Purpose This literature review seeks to engage with the discussion of the limitations of studying corporate governance processes as a “black box” by developing a theoretical framework for qualitative corporate governance research that can support the design of future...

...Teerooven Soobaroyen; Jyoti Devi Mahadeo Purpose The purpose of this study is to examine whether the expectations and requirements contained within the corporate governance code have an impact on how accountability is perceived, understood and practiced by company board members in an emerging...

... the impact of Financial Reporting Standard 13: Derivatives and Other Financial Instruments – Disclosures (FRS 13 hereafter) on isues relating to corporate governance. In particular, the researchers employ an interview survey to investigate: (i) UK institutional investors’ general attitudes towards the recent...