Online first articles

Articles not assigned to an issue 49 articles

1. Impact of audit committee characteristics on risk disclosure: evidence from the banking sector of Pakistan

   Authors

   • Awais Akbar
   • Shumaila Zeb
   • Hassan Zada

   • Content type: Original Article
   • Published: 21 August 2024

2. Corporate finance signaling theory: an empirical analysis on the relationship between information asymmetry and the cost of equity capital

   Authors

   • Saeed Fathi
   • Zahra Mohammadin
   • Karim Azarbayjani

   • Content type: Original Article
   • Published: 16 August 2024

3. Do ownership structure and board composition matter in firm performance? Regulatory influence in developing economy

   Authors (first, second and last of 4)

   • Imran Khan
   • Anup Kumar Saha
   • Md. Shafiqul Islam

   • Content type: Original Article
   • Published: 06 August 2024

   

4. Corporate governance quality index and Islamic bank risk-taking

   Authors

   • Umar Habibu Umar
   • Muhamad Abduh
   • Mohd Hairul Azrin Besar

   • Content type: Original Article
   • Published: 05 August 2024

5. Corporate governance and the internationalisation of African firms: An institutional investor perspective

   Authors

   • Dominik Anderhofstadt
   • Nicolene Wesson
   • Suzette Viviers

   • Content type: Original Article
   • Open Access
   • Published: 03 August 2024

   

6. Member activism, governance, and performance in Cooperatives

   Authors (first, second and last of 5)

   • Norman Mohd-Saleh
   • Md Daud Ismail
   • Zaleha Abdul Shukor

   • Content type: Original Article
   • Published: 02 August 2024

   

7. How family control promotes firm value: the mediating role of leverage

   Authors (first, second and last of 4)

   • Rizqa Anita
   • Giri Suseno
   • Nor Balkish Zakaria

   • Content type: Original Article
   • Published: 28 July 2024

   

8. Unveiling the black box of green accounting information disclosure: an analysis of disclosure diversity and difficulties from a developing economy perspective

   Authors

   • Shaizy Khan
   • Seema Gupta
   • V. K. Gupta

   • Content type: Original Article
   • Published: 07 July 2024

   

9. A bibliometric review of bibliometric reviews of corporate governance: current topics and recommendations for future research

   Authors

   • Nejla Ould Daoud Ellili

   • Content type: Original Article
   • Published: 07 July 2024

   

10. The effects of COVID-19 pandemic and auditor-client geographic proximity on auditors' going concern opinions

    Authors

    • Yunsen Wang
    • Tiffany Chiu
    • Alexander Kogan

    • Content type: Original Article
    • Published: 03 July 2024

11. Audit report lag and key audit matters in Australia

    Authors

    • Md. Mustafizur Rahaman
    • Md. Borhan Uddin Bhuiyan

    • Content type: Original Article
    • Open Access
    • Published: 27 June 2024

12. When private information becomes fraud: evidence from Euronext Paris

    Authors

    • Benedicte Millet-Reyes
    • Jonathan Daigle

    • Content type: Original Article
    • Published: 25 June 2024

13. The impact of accounting environment, firm and loan attributes on non-performing loan ratios of countries: the moderating role of good governance

    Authors

    • Md. Atiqur Rahman
    • Md. Shuvo Howlader

    • Content type: Original Article
    • Published: 20 June 2024

    

14. Literature review on gender diversity in top management teams of companies and its relationship with firm performance and audit quality

    Authors

    • Maria Fátima Ribeiro Borges
    • Graça Maria do Carmo Azevedo
    • Jonas Oliveira

    • Content type: Original Article
    • Published: 19 June 2024

15. COVID-19 and persistence in the stock market: a study on a leading emerging market

    Authors

    • Anindita Bhattacharjee
    • Monomita Nandy
    • Suman Lodh

    • Content type: Original Article
    • Open Access
    • Published: 17 June 2024

    

16. How does ownership of insiders and institutions affect future value? Influence of country-level governance

    Authors

    • Brahmadev Panda
    • Veerma Puri
    • Aviral Kumar Tiwari

    • Content type: Original Article
    • Published: 17 June 2024

17. Decoding ESG disclosure: unveiling the role of catering incentives

    Authors

    • King Fuei Lee

    • Content type: Original Article
    • Published: 31 May 2024

18. Internal governance and the sustainability development practice in Islamic financial institutions

    Authors

    • Nourhen Sallemi

    • Content type: Original Article
    • Published: 25 May 2024

19. Does CEO gender impact dividends in emerging economies?

    Authors

    • Aastha Mittal
    • Shveta Singh

    • Content type: Original Article
    • Published: 22 May 2024

    

20. ESG literature mapping: insights from bibliometric analysis

    Authors

    • Rizwana Khurshid
    • Ajaz ul Islam

    • Content type: Original Article
    • Published: 12 May 2024

    

21. Can stakeholders evaluate corporate ESG performance through its ESG disclosure? A study of Thai listed firms

    Authors

    • Nithiphak Katisart
    • Siriluck Sutthachai
    • Krittapha Saenchaiyathon

    • Content type: Original Article
    • Published: 03 May 2024

    

22. Innovation capital disclosure and independent directors: evidence from France

    Authors

    • Fathia Elleuch Lahyani
    • Salma Damak Ayadi

    • Content type: Original Article
    • Open Access
    • Published: 28 April 2024

    

23. Driving emissions reduction: the power of external sustainability assurance and internal governance committees

    Authors

    • Ayman Issa

    • Content type: Original Article
    • Published: 17 April 2024

24. Annual report readability and earnings management of financial distressed firms: the moderating role of ownership concentration in India

    Authors

    • Sweta Tiwari
    • Chanchal Chatterjee

    • Content type: Original Article
    • Published: 09 April 2024

    

25. Earnings management and financial reports’ readability: moderating role of audit quality, cash holding, and ownership pattern

    Authors

    • Chanchal Chatterjee

    • Content type: Original Article
    • Published: 09 April 2024

    

26. Does the annual report readability improve corporate R&D investment? Evidence from China

    Authors (first, second and last of 4)

    • Ya-Guang Du
    • Shu Li
    • Dan Li

    • Content type: Original Article
    • Published: 08 April 2024

27. The effect of tournament incentives on environmental, social, and governance (ESG) performance

    Authors

    • Picheng Lee
    • Gary Kleinman
    • Asokan Anandarajan

    • Content type: Original Article
    • Published: 05 April 2024

28. Board gender diversity and ownership structure: Are they substitutes or complementary? Evidence from Palestine

    Authors

    • Yousef Hassan

    • Content type: Original Article
    • Published: 29 March 2024

29. The mediating effect of governance on audit culture, quality and control issues

    Authors

    • Khodor Shatila
    • Nirjhar Nigam
    • Cristiane Benetti

    • Content type: Original Article
    • Published: 17 March 2024

    

30. What’s past is prologue: reminiscing research on environment social governance (ESG) disclosures

    Authors

    • Muhammad Sani Khamisu
    • Achuta Ratna Paluri

    • Content type: Original Article
    • Published: 05 March 2024

    

31. The impact of economic policy uncertainty on capital structure decisions: Does institutional ownership characteristics matter?

    Authors

    • Sourour Ben Saad
    • Lotfi Belkacem

    • Content type: Original Article
    • Published: 01 March 2024

32. Eleven years of integrated reporting: a bibliometric analysis

    Authors

    • Bhavna Thawani
    • Tushar Panigrahi
    • Meena Bhatia

    • Content type: Original Article
    • Published: 27 February 2024

    

33. Correction to: The relationship between audit quality and firm performance: the mediating effect of integrated reporting

    Authors

    • Kawther Dhifi
    • Rim Zouari‑Hadiji

    • Content type: Correction
    • Published: 24 February 2024

34. How the three lines of defense can contribute to public firms’ cybersecurity effectiveness

    Authors

    • Sylvie Héroux
    • Anne Fortin

    • Content type: Original Article
    • Published: 23 February 2024

    

35. The impact of ESG disclosure on mitigating financial distress: exploring the moderating role of firm life cycle

    Authors

    • K. R. Suprabha
    • J. Sreepriya
    • Krishna Prasad

    • Content type: Original Article
    • Published: 16 February 2024

36. To win the marketplace, you must first win the workplace: CEO ability, CSR, and firm performance: evidence from fast-growing firms in Asia–Pacific

    Authors

    • Saif Ur-Rehman
    • Elgilani Elshareif
    • Naseem Abidi

    • Content type: Original Article
    • Published: 15 February 2024

    

37. Unpacking women’s power on corporate boards: gender reward in board composition

    Authors

    • ABM Fazle Rahi

    • Content type: Original Article
    • Open Access
    • Published: 13 February 2024

    

38. The relationship between audit quality and firm performance: the mediating effect of integrated reporting

    Authors

    • Kawther Dhifi
    • Rim Zouari-Hadiji

    • Content type: Original Article
    • Published: 06 February 2024

    

39. Is the capital market of Bangladesh ready to reap the benefits of voluntary integrated reporting disclosures? Insights from the equity investment experts

    Authors

    • Farjana Nur Saima
    • Ratan Ghosh

    • Content type: Original Article
    • Published: 01 February 2024

    

40. An empirical analysis of SDG disclosure (SDGD) and board gender diversity: insights from the banking sector in an emerging economy

    Authors

    • Mohammed Mehadi Masud Mazumder

    • Content type: Original Article
    • Open Access
    • Published: 29 January 2024

41. Mediation effect of earnings management techniques on the relationship between CSR and corporate performance: evidence from the civil law countries

    Authors

    • Karima Lajnef
    • Siwar Ellouz

    • Content type: Original Article
    • Published: 19 January 2024

    

42. Internal corporate governance and cash holdings: the role of external governance mechanism

    Authors

    • Tahir Akhtar
    • Ameen Qasem
    • Shoaib Khan

    • Content type: Original Article
    • Published: 04 January 2024

    

43. Shariah-related disclosure: a literature review and directions for future research

    Authors

    • Zunaiba Abdulrahman
    • Tahera Ebrahimi
    • Basil Al-Najjar

    • Content type: Original Article
    • Open Access
    • Published: 22 December 2023

    

44. Do board characteristics moderate the relationship between political connections and cash holdings? insight from Asian countries

    Authors (first, second and last of 4)

    • Abdullah
    • Muhammad Arsalan Hashmi
    • Humayun Fareeduddin

    • Content type: Original Article
    • Published: 21 December 2023

    

45. Earnings management of acquiring and non-acquiring companies: the key role of ownership structure and national corporate governance in GCC

    Authors

    • Mahmoud Alghemary
    • Nereida Polovina
    • Basil Al-Najjar

    • Content type: Original Article
    • Open Access
    • Published: 20 December 2023

    

46. Corporate governance transfers: the case of mergers and acquisitions

    Authors

    • Tanveer Hussain
    • Abongeh A. Tunyi
    • Jacob Agyemang

    • Content type: Original Article
    • Open Access
    • Published: 20 December 2023

47. Uncovering the sustainability reporting: bibliometric analysis and future research directions

    Authors

    • Pooja Mishra
    • Kishore Kumar

    • Content type: Original Article
    • Published: 11 December 2023

    

48. The impact of corporate governance on debt service obligations: evidence from automobile companies listed on the Tokyo stock exchange

    Authors

    • Richard Arhinful
    • Leviticus Mensah
    • Jerry Seth Owusu-Sarfo

    • Content type: Original Article
    • Published: 03 December 2023

49. Tax-strategy-related words, firm’s ability, and tax avoidance

    Authors

    • Yicheng Wang
    • Brian Wright

    • Content type: Original Article
    • Published: 28 November 2023