Subjects -> LAW (Total: 1571 journals)
    - CIVIL LAW (37 journals)
    - CONSTITUTIONAL LAW (51 journals)
    - CORPORATE LAW (92 journals)
    - CRIMINAL LAW (27 journals)
    - FAMILY AND MATRIMONIAL LAW (24 journals)
    - INTERNATIONAL LAW (190 journals)
    - JUDICIAL SYSTEMS (23 journals)
    - LAW (964 journals)
    - LAW: GENERAL (9 journals)

LAW (964 journals)            First | 1 2 3 4 5     

Showing 201 - 354 of 354 Journals sorted alphabetically
e-Pública : Revista Eletrónica de Direito Público     Open Access   (Followers: 1)
East Asia Law Review     Open Access   (Followers: 2)
ECI Interdisciplinary Journal for Legal and Social Policy     Open Access   (Followers: 3)
Economics and Law     Open Access   (Followers: 3)
Edinburgh Law Review     Hybrid Journal   (Followers: 19)
Education and the Law     Hybrid Journal   (Followers: 16)
El Cotidiano     Open Access   (Followers: 1)
Election Law Journal     Hybrid Journal   (Followers: 18)
Energy Law Journal     Full-text available via subscription   (Followers: 6)
Environmental Justice     Hybrid Journal   (Followers: 11)
Environmental Law Review     Full-text available via subscription   (Followers: 22)
Environmental Policy and Law     Hybrid Journal   (Followers: 15)
ERA-Forum     Hybrid Journal   (Followers: 5)
Erasmus Law Review     Open Access  
Erciyes Üniversitesi Hukuk Fakültesi Dergisi     Open Access  
Espaço Jurídico : Journal of Law     Open Access   (Followers: 1)
ESR Review : Economic and Social Rights in South Africa     Open Access   (Followers: 3)
Ethnopolitics     Hybrid Journal   (Followers: 3)
Ethos: Official Publication of the Law Society of the Australian Capital Territory     Full-text available via subscription   (Followers: 5)
EU Agrarian Law     Open Access   (Followers: 4)
Europaisches Journal fur Minderheitenfragen     Hybrid Journal   (Followers: 2)
European Energy and Environmental Law Review     Full-text available via subscription   (Followers: 13)
European Journal for Education Law and Policy     Hybrid Journal   (Followers: 9)
European Journal of Comparative Law and Governance     Hybrid Journal   (Followers: 13)
European Journal of Law and Technology     Open Access   (Followers: 21)
European Journal of Psychology Applied to Legal Context     Open Access   (Followers: 7)
European Law Journal     Hybrid Journal   (Followers: 203)
European Public Law     Full-text available via subscription   (Followers: 41)
European Review of Contract Law     Hybrid Journal   (Followers: 26)
European Review of Private Law     Full-text available via subscription   (Followers: 37)
European Yearbook of Minority Issues Online     Hybrid Journal   (Followers: 5)
Evaluation Review     Hybrid Journal   (Followers: 8)
Evidence & Policy : A Journal of Research, Debate and Practice     Hybrid Journal   (Followers: 12)
Faulkner Law Review     Full-text available via subscription   (Followers: 1)
Federal Communication Law Journal     Full-text available via subscription   (Followers: 2)
Federal Law Review     Full-text available via subscription   (Followers: 33)
Federal Probation     Full-text available via subscription   (Followers: 2)
Feminist Legal Studies     Hybrid Journal   (Followers: 19)
feminists@law     Open Access   (Followers: 4)
Fiat Justisia     Open Access  
FinanzRundschau : Zeitschrift für das gesamte Ertragsteuerrecht     Hybrid Journal  
First Amendment Studies     Hybrid Journal  
Florida Bar News     Free  
Florida Law Review     Open Access   (Followers: 4)
Florida State University Law Review     Open Access   (Followers: 4)
Fordham Environmental Law Review     Open Access   (Followers: 2)
Fordham Intellectual Property, Media and Entertainment Law Journal     Open Access   (Followers: 20)
Fordham Law Review     Open Access   (Followers: 15)
Forensic Science International : Mind and Law     Open Access   (Followers: 3)
FORO. Revista de Ciencias Jurídicas y Sociales, Nueva Época     Open Access   (Followers: 2)
Frónesis     Open Access   (Followers: 1)
Fundamina : A Journal of Legal History     Open Access   (Followers: 6)
Geoforum     Hybrid Journal   (Followers: 30)
George Washington Law Review     Free   (Followers: 7)
Georgia Law Review     Open Access   (Followers: 2)
Georgia State University Law Review     Open Access   (Followers: 3)
GISAP : Economics, Jurisprudence and Management     Open Access  
Global Journal of Comparative Law     Hybrid Journal   (Followers: 3)
Global Labour Journal     Open Access   (Followers: 11)
Golden Gate University Environmental Law Journal     Open Access   (Followers: 2)
Golden Gate University Law Review     Open Access   (Followers: 2)
Graduate Law Journal     Open Access  
Grey Room     Hybrid Journal   (Followers: 17)
Griffith Law Review     Hybrid Journal   (Followers: 13)
GSTF Journal of Law and Social Sciences     Open Access   (Followers: 2)
Hague Journal on the Rule of Law     Full-text available via subscription   (Followers: 14)
Hakam : Jurnal Kajian Hukum Islam dan Hukum Ekonomi Islam     Open Access   (Followers: 1)
Hamline Law Review     Open Access   (Followers: 2)
Handbook of Law and Economics     Full-text available via subscription   (Followers: 17)
Haramaya Law Review     Open Access   (Followers: 1)
Harvard Environmental Law Review     Free   (Followers: 11)
Harvard Human Rights Journal     Open Access   (Followers: 9)
Harvard Journal of Law & Public Policy     Free   (Followers: 32)
Harvard Journal of Law and Gender     Free   (Followers: 29)
Harvard Law Review     Free   (Followers: 97)
Hasanuddin Law Review     Open Access   (Followers: 5)
Hastings Law Journal     Free   (Followers: 9)
Health Matrix : The Journal of Law-Medicine     Open Access   (Followers: 1)
Helsinki Law Review     Open Access  
High Court Quarterly Review, The     Full-text available via subscription   (Followers: 3)
Hofstra Law Review     Open Access   (Followers: 2)
Horyzonty Polityki     Open Access  
Houston Law Review     Free   (Followers: 3)
Hukum Dan Dinamika Masyarakat     Open Access  
Hukum Islam     Open Access  
Human Rights Education Review     Open Access  
IALS Student Law Review     Open Access   (Followers: 5)
IDÉIAS : Revista dos estudantes da Faculdade de Direito do Recife (UFPE)     Open Access  
IDP. Revista de Internet, Derecho y Politica     Open Access   (Followers: 2)
IIUM Law Journal     Open Access   (Followers: 1)
Indian Law Review     Hybrid Journal  
Indiana Journal of Global Legal Studies     Full-text available via subscription   (Followers: 1)
Indiana Law Journal     Open Access   (Followers: 3)
Indigenous Law Bulletin     Full-text available via subscription   (Followers: 20)
Indigenous Peoples’ Journal of Law, Culture & Resistance     Open Access   (Followers: 2)
Indonesia Law Review     Open Access   (Followers: 5)
Indonesian Journal of Legal and Forensic Sciences     Open Access  
Information & Communications Technology Law     Hybrid Journal   (Followers: 23)
İnönü Üniversitesi Hukuk Fakültesi Dergisi     Open Access   (Followers: 1)
InSURgência : revista de direitos e movimentos sociais     Open Access  
Inter: Revista de Direito Internacional e Direitos Humanos da UFRJ     Open Access   (Followers: 1)
Intergenerational Justice Review     Open Access  
International and Comparative Law Review     Open Access   (Followers: 3)
International Data Privacy Law     Hybrid Journal   (Followers: 22)
International Free and Open Source Software Law Review     Open Access   (Followers: 9)
International Journal of Children's Rights     Hybrid Journal   (Followers: 23)
International Journal of Clinical Legal Education     Open Access  
International Journal of Disclosure and Governance     Hybrid Journal   (Followers: 6)
International Journal of Healthcare Policy     Hybrid Journal   (Followers: 1)
International Journal of Language & Law     Open Access   (Followers: 3)
International Journal of Law Reconstruction     Open Access  
International Journal of Legal Discourse     Hybrid Journal  
International Journal of Legal Information     Full-text available via subscription   (Followers: 349)
International Journal of Legal Medicine     Hybrid Journal   (Followers: 10)
International Journal of Liability and Scientific Enquiry     Hybrid Journal   (Followers: 1)
International Journal of Marine and Coastal Law     Hybrid Journal   (Followers: 21)
International Journal of Mental Health and Capacity Law     Open Access   (Followers: 2)
International Journal of Public Legal Education     Open Access   (Followers: 1)
International Journal of Punishment and Sentencing, The     Full-text available via subscription   (Followers: 9)
International Journal of Rural Law and Policy     Open Access   (Followers: 3)
International Journal of Speech Language and the Law     Hybrid Journal   (Followers: 9)
International Journal of Technology Policy and Law     Hybrid Journal   (Followers: 7)
International Journal of the Legal Profession     Hybrid Journal   (Followers: 9)
International Journal of the Sociology of Law     Hybrid Journal   (Followers: 23)
International Law Research     Open Access   (Followers: 2)
International Peacekeeping     Hybrid Journal   (Followers: 479)
International Review of Economics, Management and Law Research     Open Access  
International Sports Law Journal     Hybrid Journal   (Followers: 6)
International Theory: A Journal of International Politics, Law and Philosophy     Hybrid Journal   (Followers: 19)
Internationale SteuerRundschau : Zeitschrift für das gesamte Internationale und Europäische Steuerrecht     Hybrid Journal  
IP Theory     Open Access   (Followers: 12)
Isonomía. Revista de Teoría y Filosofía del Derecho     Open Access   (Followers: 1)
Iter Ad Veritatem     Open Access  
Iuris Dictio     Open Access  
Iuris Tantum Revista Boliviana de Derecho     Open Access  
Ius Canonicum     Full-text available via subscription  
Ius et Praxis     Open Access  
IUS ET SCIENTIA     Open Access   (Followers: 1)
IUSTA : Derecho, investigación, conflicto, prácticas jurídicas     Open Access  
James Cook University Law Review     Full-text available via subscription   (Followers: 4)
Jeffrey S. Moorad Sports Law Journal     Open Access   (Followers: 1)
JILS (Journal of Indonesian Legal Studies)     Open Access   (Followers: 2)
Jindal Global Law Review     Hybrid Journal   (Followers: 1)
John Marshall Journal of Information Technology & Privacy Law     Full-text available via subscription   (Followers: 7)
John Marshall Law Review     Full-text available via subscription  
John Marshall Review of Intellectual Property Law     Free   (Followers: 10)
Journal for European Environmental & Planning Law     Hybrid Journal   (Followers: 6)
Journal for Juridical Science     Full-text available via subscription  
Journal für Rechtspolitik     Hybrid Journal  
Journal of African Law     Full-text available via subscription   (Followers: 2)
Journal of Applied Law and Policy     Full-text available via subscription   (Followers: 3)
Journal of Banking Regulation     Hybrid Journal   (Followers: 27)
Journal of Business & Technology Law     Open Access   (Followers: 1)
Journal of Commonwealth Law and Legal Education     Hybrid Journal   (Followers: 5)
Journal of Conflict and Security Law     Hybrid Journal   (Followers: 19)
Journal of Contemporary Health Law & Policy     Open Access   (Followers: 2)
Journal of Digital Forensics, Security and Law     Open Access  
Journal of Dinamika Hukum     Open Access   (Followers: 1)
Journal of Empirical Legal Studies     Hybrid Journal   (Followers: 10)
Journal of Energy & Natural Resources Law     Hybrid Journal   (Followers: 6)
Journal of Environmental Law     Hybrid Journal   (Followers: 21)
Journal of Environmental Policy & Planning     Hybrid Journal   (Followers: 14)
Journal of European Consumer and Market Law     Hybrid Journal   (Followers: 6)
Journal of Gender, Social Policy & the Law     Open Access   (Followers: 21)
Journal of Health & Biomedical Law     Full-text available via subscription   (Followers: 4)
Journal of Human Security     Open Access   (Followers: 10)
Journal of Information Rights, Policy and Practice     Open Access  
Journal of Intelligent Transportation Systems: Technology, Planning, and Operations     Hybrid Journal   (Followers: 4)
Journal of International Peacekeeping     Hybrid Journal   (Followers: 334)
Journal of Intervention and Statebuilding     Hybrid Journal   (Followers: 9)
Journal of Islamic and Near Eastern Law     Open Access   (Followers: 4)
Journal of Istanbul University Law Faculty     Open Access  
Journal of Law and Conflict Resolution     Open Access   (Followers: 7)
Journal of Law and Courts     Full-text available via subscription   (Followers: 8)
Journal of Law and Education     Full-text available via subscription   (Followers: 11)
Journal of Law and Health     Open Access   (Followers: 9)
Journal of Law and Legal Reform     Open Access   (Followers: 3)
Journal of Law and Policy     Open Access   (Followers: 3)
Journal of Law and Regulation     Open Access   (Followers: 1)
Journal of Law and Religion     Full-text available via subscription   (Followers: 10)
Journal of Law and Social Policy     Open Access   (Followers: 5)
Journal of Law and Society     Hybrid Journal   (Followers: 39)
Journal of Law and the Biosciences     Open Access   (Followers: 5)
Journal of Law, Information and Science     Full-text available via subscription   (Followers: 19)
Journal of Law, Medicine & Ethics     Hybrid Journal   (Followers: 24)
Journal of Law, Policy and Globalization     Open Access   (Followers: 18)
Journal of Law, Religion and State     Hybrid Journal   (Followers: 8)
Journal of Legal Affairs and Dispute Resolution in Engineering and Construction     Full-text available via subscription   (Followers: 5)
Journal of Legal Analysis     Open Access   (Followers: 7)
Journal of Legal Anthropology     Full-text available via subscription   (Followers: 1)
Journal of Legal Education     Open Access   (Followers: 7)
Journal of Legal Pluralism and Unofficial Law     Hybrid Journal   (Followers: 3)
Journal of Legal Studies     Open Access   (Followers: 10)
Journal of Legal Studies     Full-text available via subscription   (Followers: 46)
Journal of Legal Studies Education     Hybrid Journal   (Followers: 7)
Journal of Legal, Ethical and Regulatory Issues     Open Access   (Followers: 5)
Journal of Media Law     Hybrid Journal   (Followers: 10)
Journal of Medical Law and Ethics     Full-text available via subscription   (Followers: 16)
Journal of National Security Law & Policy     Free   (Followers: 8)
Journal of Nursing Law     Hybrid Journal   (Followers: 5)

  First | 1 2 3 4 5     

Similar Journals
Journal Cover
International Journal of Disclosure and Governance
Journal Prestige (SJR): 0.198
Citation Impact (citeScore): 1
Number of Followers: 6  
  Hybrid Journal Hybrid journal (It can contain Open Access articles)
ISSN (Print) 1741-3591 - ISSN (Online) 1746-6539
Published by Springer-Verlag Homepage  [2626 journals]
  • Textual tone in corporate financial disclosures: a survey of the
    • Abstract: Abstract This study reviews the research on the usefulness, determinants, and measurements of the textual tone of corporate financial disclosures. This review suggests that various stakeholders (e.g., investors, analysts, and auditors) use the tone of corporate financial disclosure to infer management’s private information on the company’s prospects, risks, firm value, and operational outcomes. The tone of corporate financial disclosure is jointly determined by a number of factors, including corporate operational characteristics (e.g., financial performance, size, growth, volatility), management opportunism (e.g., stock-based compensation, seasoned equity issuance, merger and acquisition, etc.), and management characteristics (e.g., optimistic tendency, CEO narcissism, CEO/CFO age, etc.). This study also summarizes the four major methods for measuring tone using textual analysis technologies. This study is the first review of the growing body of research on the determinants of the tone of corporate financial disclosure and the usefulness and measurement of such tone. It will be very useful to researchers, directors and officers, investors, and regulators around the world.
      PubDate: 2020-06-27
  • Corporate governance mechanism and comparative analysis of one-tier and
           two-tier board structures: evidence from ASEAN countries
    • Abstract: Abstract The study investigates and compares the determinants of disclosure quality of one-tier and two-tier board structures in selected ASEAN countries. We measure the significance of different corporate governance mechanism of top 50 companies from Malaysia, Indonesia, Thailand, and Singapore from 2011 to 2015. The results of independent sample t test prove that the variances of the disclosure quality scores of one-tier and two-tier board structures are different. In order to avoid problems of omitted variable bias, unobserved heterogeneity and endogeneity, we use the Tobit regression model with random effects. The results confirm that the disclosure quality has a dependence on board size, board expertise, board meetings, board diversity, the timeline for both one-tier and two-tier board structures. The female board members and free cash flows have sole dependence on the one-tier board, whereas board power and block holders have sole dependence on two-tier boards. The study also establishes the relationship between board independence with disclosure quality of board structures.
      PubDate: 2020-06-22
  • The “simultaneous cycle” between corporate social responsibility and
           firms’ financial performance
    • Abstract: Abstract Despite scads of research on the relationship between corporate social responsibility (CSR) and firm financial performance (FFP), the literature is still inconclusive. Accordingly, we examine the dynamic relationship between CSR and FFP based on causality using accounting and financial measures (return on assets and Tobin’s Q, respectively) to present a holistic approach to the CSR–FFP linkage. The current study uses the environmental, social and governance index as a proxy for CSR, and the firms’ annual reports as a proxy for FFP. The data used have been published by Bloomberg for a ten-year period (2008–2017). We find CSR and FFP to be endogenously determined. First, we find that higher and more objective environmental disclosure improves the FFP using both measures. Second, we find that corporate environmental disclosure also improves the firm’s market value while reducing its market risk. Third, we find that FFP reduces its combined CSR disclosure, which confirms the dynamic trade-off relation between the two constructs. Our findings provide more understanding of the simultaneous cycle and the likelihood of restricting investments in CSR activities. In addition, our findings are also useful to the firms’ stakeholders and regulators. Overall, these results have important conceptual and methodological implications for future research, as well as policy and practice related to the wider role of business in society.
      PubDate: 2020-06-03
  • The effect of corporate governance mechanisms on tax planning during
           financial crisis: an empirical study of companies listed on the Athens
           stock exchange
    • Abstract: Abstract While tax burden is always one of the primary concerns for corporate management and finance, it is questionable whether tax has always been among the core factors of corporate governance. This study aims to explore the effect of corporate governance on tax planning during the adverse circumstances created by the economic crisis. The effective tax rates of a sample of 55 non-financial companies listed on the Athens stock exchange (ASE) during the 2011–2015 period were used as a proxy of tax planning and were regressed on corporate governance characteristics, controlling for firm specific attributes. Results showed a significant positive association of board independence with tax planning and a significant negative association with chief executive officer (CEO) duality and firm size. The remaining corporate governance and firm variables which included board size, audit firm size, ownership concentration, leverage and liquidity were not found to exert a significant influence on corporate tax planning of listed companies in Greece. Our results shed light on the relationship of governance with corporate tax planning in periods of financial distress, and may be of particular interest for market participants, investors, tax authorities and policy makers in their efforts to improve the efficiency of the tax system and public revenue.
      PubDate: 2020-02-17
  • Is the market surprised by the surprise'
    • Abstract: Abstract This study examines how the market reacts to earnings surprises with different characteristics such as future earnings prospects and historical surprises embedded in the earnings announced. We also explore the effect of corporate governance on market reaction to earnings information disseminated through earnings announcements. The sample comprises of 1620 US firms for the period 2002–2016. Using a regression-based approach, the results reveal that the market reacts to earnings surprises, particularly, to their sign, magnitude, persistence, and the future earnings prospects. Moreover, these different characteristics of earnings surprises are more important for negative surprises than for positive surprises. Furthermore, we find evidence for the information transparency theory that earnings announcements are a relatively more important source of information for low-corporate-governance firms than for high-corporate-governance firms. Finally, historical earnings information is more relevant for low-corporate-governance firms, whereas prospective earnings information is more important for high-corporate-governance firms. This study contributes to the extant literature by revealing that the market does not only react to the magnitude/sign of the surprises but also to other additional characteristics of earnings surprises. The study also reveals that firm governance influences how the market reacts to earnings information announced. Consequently, managers should be mindful that strengthening corporate governance could improve investors’ confidence in earnings announced.
      PubDate: 2020-01-22
  • Views of corporate managers on assurance of sustainability reporting:
           evidence from Japan
    • Abstract: Abstract The demand for assurance in sustainability reporting has increased significantly in recent years. The objective of this study is to examine the views of corporate managers on the current state of, and future prospects for, this emerging assurance practice in Japan. The research is based on a small program of six semi-structured interviews and a questionnaire survey of the top 500 companies listed in the Tokyo Stock Exchange (Nikkei 500 companies). The findings show that respondents are still reluctant to adopt assurance on sustainability reporting. In contrast, they prefer third-party comment, a unique practice in Japan to enhance the credibility of the reported information. The study also identifies the determinants, stakeholders’ influence for the adoption of assurance and third-party comment on sustainability reporting. It shows that main impediments to adopting assurance service include high assurance fees, less demand for sustainability assurance from stakeholders, and a lengthy assurance process. The findings are explained through the lens of legitimacy theory. While the extant literature concentrated on European practice, this is the first known study that informs the adoption of assurance and third-party comment on sustainability reporting in Japan, the leading country in the world to publish such non-financial reports.
      PubDate: 2020-01-13
  • Evaluation of financial statements fraud detection research: a
           multi-disciplinary analysis
    • Abstract: Abstract Prior research in the fields of accounting and information systems has shed some light on the significant effects of financial reporting fraud on multiple levels of the economy. In this paper, we compile prior multi-disciplinary literature on financial statement fraud detection. Financial reporting fraud detection efforts and research may be more impactful when the findings of these different domains are combined. We anticipate that this research will be valuable for academics, analysts, regulators, practitioners, and investors.
      PubDate: 2019-09-13
  • Audit data analytics of unregulated voluntary disclosures and auditing
           expectations gap
    • Abstract: Abstract The study is concerned with the usefulness of using audit data analytics of unregulated voluntary disclosures in reducing the auditing expectations gap. It argues that the lack of credibility and assurance of the unstructured voluntary disclosures and other big data will impact the level of public users’ expectations towards the quality of these unregulated voluntary disclosures. Therefore, we argue that non-financial, as well as financial data require assurance by an independent auditor. Consequently, this would expand the auditors’ role and responsibilities which will lead to raising the degree of stakeholders’ satisfaction and approaching their expectations potentially reducing the auditing expectations gap. Auditors will need to rely more heavily on big data analytics and technological techniques to perform this new role efficiently and effectively. Therefore, we provide empirical evidence that the perceptions of auditors, bankers, investors and academics, support the use of audit data analytics when providing assurance of unregulated voluntary disclosures in reducing auditing expectations gap. To do so, we categorized unregulated voluntary into eight different categories that auditing data analytics is required to capture from various sources and analyse in an informative and useful fashion.
      PubDate: 2019-09-06
  • Commentary on this special issue of Advances in Audit Analytics
    • PubDate: 2019-08-29
  • A new model for effective and efficient open government data
    • Abstract: Abstract Open government data (OGD) is attracting stakeholders from different backgrounds. The call for OGD has been especially pronounced in the last 6 or 7 years. OGD demand accelerated after the launch of the US OGD initiative portal in 2009, followed by the UK in 2010. Before that, the availability and accessibility of government data were limited to certain executives and few government employees, whereas for others, it was either partially available or completely unavailable. Publishing government data, thereby making it available to the public, could be useful in many ways such as increasing transparency and accountability in governments, increasing overall efficiency and performance, encouraging publics’ engagement, and achieving trust and reputation. As an example of the role that OGD may provide, this paper compares the different financial reporting and auditing systems in the public sector between Brazil and Saudi Arabia. Also, the paper examines OGD initiatives among different countries with the focus of the Republic of Brazil and the Kingdom of Saudi Arabia’s open data portals. Moreover, it assesses the level of data transparency based on the definition of the open data model, and more importantly, the paper suggests new dimensions to the open data concept when utilized by governments. In addition, it argues that the OGD in Saudi Arabia, which is an emerging initiative in a country that has centralized power, could be improved dramatically. We demonstrate by using a sample of procurement contracts data taken from the Council of Saudi Chambers Web site, which is publicly available and shows the potential of monitoring or auditing public spending.
      PubDate: 2019-08-29
  • Blockchain: business’ next new “It” technology—a comparison of
           blockchain, relational databases, and Google Sheets
    • Abstract: Abstract This paper will revisit two existing technologies—the more traditional relational database and a newer solution, Google Sheets—for storing and sharing data over the network, and their applicability to meeting an accounting organization’s business needs. These two technologies, along with blockchain, will be evaluated against a set of criteria that are essential to most business operations. Decision makers can use this framework that identifies the capabilities and shortfalls of each of these technologies to inform the most effective and appropriate technological solution for individual business opportunities. Further, the paper will address the implications on how an accounting organization addresses data governance. Lastly, a decision paradigm, based on an established set of criteria, is presented to guide an organization in choosing the most appropriate technology. In other words, no single one technology will provide the solution for all business problems.
      PubDate: 2019-08-26
  • Information on the fight against corruption and corporate governance
           practices: evidence of organized hypocrisy
    • Abstract: Abstract This paper evidences the discrepancy between the speech and actions about anti-corruption issues of companies who were involved in corruption scandals in Brazil. Corruption is a social problem, not exclusively for shareholders, mostly in Brazil, where those scandals involved public resources that could be use in health and education. Although, the results showed that, with the exception of the Odebrecht Company, the other organizations regularly disclosed information on the fight against corruption and had high levels of corporate governance. Was found a positive and significant relationship, corroborating with the hypothesis formulated in the research, allowing us infer that the one disclosed by the organizations corresponds to the measures applied to combat corruption internally. However, these findings indicate that the companies used the organized hypocrisy as a strategy to meet different stakeholder demands and allow questioning whether the corporate governance measures proposed by the Brazilian Institute of Corporate Governance are effective against the fight against corruption and fraud in Brazilian organizations. This article is not written only for shareholders and market bodies, corruption, even in organizations, affects besides the financial market the society, especially in underdeveloped and developing countries where resources are scarce. Therefore, not only investors should have a critical analyzes at what is disclosed by organizations, especially in order to perceive discrepancies between what is published and what is actually done, but also society in general.
      PubDate: 2019-06-19
  • An assessment of the relationship between channel stuffing and related
           party transactions: evidence from China’s listed companies
    • Abstract: Abstract The paper sets out to examine the critical issue of whether the managers of listed companies in China engage in channel stuffing toward the end of accounting periods to avoid making a loss. It also seeks to determine the types of channel stuffing that listed companies in China engage in. The empirical results obtained in the study show that credit extension is the main method that is used for channel stuffing in order to avoid reporting a loss. The relationship between channel stuffing and related party transactions among listed companies in China is significantly negative and appears to be a substitutive one. Furthermore, when companies engage in channel stuffing, in the vast majority of cases the targets of this activity are not related parties, this characteristic is especially pronounced in the case of private-sector enterprises and enterprises that are not operating in highly regulated industries.
      PubDate: 2019-06-02
  • The impact of IFRS 8 on segment information quality in the European Union:
           a multi-dimensional analysis
    • Abstract: Abstract We provide comprehensive evidence concerning the impact of IFRS 8 on the quality of segmental information disclosed in the annual reports of the largest companies in the European Union. We also assess the impact of using fifteen alternative proxies of segment information quality divided into four dimensions (extensiveness, fineness, variability, and consistency). The empirical results reveal that changes, and the strength of these changes, following IFRS 8 are dependent upon the proxy used. Our results have substantial implications for both policy makers and academic researchers, which are related to the impact of the principle-based IFRS 8 and the measurement of segment information quality.
      PubDate: 2019-06-02
  • Social responsibility indicators: perspective of stakeholders in Brazil
           and in the UK
    • Abstract: Abstract This article aimed at the construction of representative indicators of social responsibility information, from the perspective of stakeholders in Brazil and the UK, for the disclosure of Philanthropic Higher Education Organizations (PHEOs) in its Internet websites. Using the grounded theory techniques, we raised evidence that enabled us to identify social responsibility information valued by PHEOs stakeholders in Brazil and the UK. We developed the research in four phases: systematization, evaluation, valuation and econometric validation of the indicators. As a result, we have built a relationship that includes 186 indicators of stakeholder interests. Of these, we identified 84 indicators, subdivided into ten categories of social responsibility, which include the indicators considered most relevant by the experts and stakeholders for the PHEOs disclosure. The article contributes to the formulation of the PHEOs disclosure policies and to the recommendations and regulations of the institutional bodies at the moment in which it demonstrates the information of interest of the stakeholders, as well as those that should be highlighted in the first place because they are considered more relevant. Therefore, from the results of this research, the PHEOs disclosure has the possibility to reflect the interests of external stakeholders, adding value to the transparency and accountability of organizations.
      PubDate: 2019-06-02
  • Towards a unified framework for anti-bribery in sport governance
    • Abstract: Abstract There is limited literature focusing on bribery and corruption in private or quasi-private-sector companies and associations in general, and on sport governing bodies in particular. This paucity of knowledge in the theoretical sphere impedes critical analysis on bribery in practice and does not allow for application of anti-bribery and corruption (“ABC”) measures grounded in research. The purpose of this paper is to inform anti-bribery and corruption research and practice by producing an original framework to facilitate critical analysis of bribery and development of ABC policies. This paper analyses and amalgamates relevant interdisciplinary literature, from areas of corporate governance, economics, politics, sociology, sports science, law, and criminology, to produce a unified theoretical anti-bribery framework made up of three elements: clarifying concepts, assessing risk factors, and assessing governance. The framework can be applied to critical assessment of bribery and/or sport governance ABC initiatives by researchers, forensic accountants, internal auditors, and compliance and governance officials both within and outside the sport sector.
      PubDate: 2019-06-02
  • Director overboardedness in South Africa: evaluating the experience and
           busyness hypotheses
    • Authors: Suzette Viviers; Nadia Mans-Kemp
      Abstract: Abstract Concerns have been raised by shareholders and corporate governance experts about directors serving on too many boards simultaneously. The contrasting busyness and experience hypotheses have been used in this study to explain the consequences of the phenomenon. South Africa presents a unique case study given pressure on listed companies to improve their board diversity. Owing to a limited talent pool, several diverse directors appear to be overextended. The analysis centred on 1610 directors who served on the boards of the 100 largest companies listed on the Johannesburg Stock Exchange over the period 2011–2016. A broad measure of director overboardedness was computed to include these directorships and positions held at unlisted companies and other entities. Just less than one-third of the sampled directors held three or more board seats concurrently, a guideline often used to reflect overboardedness. They were mostly black women over the age of 60 serving as independent non-executives. Compared to their non-overboarded counterparts, overboarded directors were better educated, had more specialised occupational backgrounds and had longer tenures on the boards on which they served. Contrary to expectation, no significant difference was observed in the percentage board meetings attended by overboarded and non-overboarded directors. It is hence recommended that nomination committees and shareholder activists should consider director overboardedness on a case-by-case basis. As shown in this study, multi-boarded directors could be valuable repositories of experience. Deliberations on busyness should acknowledge the advantages that interlocked directors could bring to the boardroom, especially those from diverse backgrounds.
      PubDate: 2019-02-27
      DOI: 10.1057/s41310-019-00057-x
  • Accounting enforcement in a national context: an international study
    • Authors: Gary Kleinman; Betsy Beixin Lin; Rebecca Bloch
      Abstract: Abstract The purpose of this study is to investigate whether the national characteristics of culture, religion and political factionalization are associated with the strength of accounting enforcement. The study uses data on percentages of religious adherents in a sample nation, the Hofstede cultural dimensions and political factionalization. National legal code (e.g., Common Law or Civic Code) and market liquidity are controlled for. Factor analysis is used to generate factor scores from the data. The dependent variable, accounting enforcement, is drawn from Brown et al. (J Bus Finance Account 41(1/2):1–52, 2014). The findings demonstrate that this set of national characteristics is strongly associated with national accounting regulatory enforcement. The implications of this research are that national characteristics should be taken into account in considering the impact of accounting standards on accounting comparability across nations. The limitation of this study is that, like much international research, the sample size is limited, here to 42 nations. The authors collectively have many years of research examining/studying domestic and international regulation, its determinants and consequences. This study importantly extends previous research on the determinants and consequences of regulation in the auditing and accounting arenas. This study provides an important contribution to the literature by helping establish that national characteristics do affect accounting enforcement efforts cross-nationally. This helps researchers and regulators better understand whether international standards can provide the link in comparability across nations that proponents are seeking. It does so by focusing on the variation in enforcement across nations rather than on the standards themselves.
      PubDate: 2019-02-10
      DOI: 10.1057/s41310-019-00056-y
  • Impact of corporate governance characteristics on intellectual capital
           performance of firms in India
    • Authors: Bharathi Kamath
      Abstract: Abstract This study examines the corporate governance characteristics and its influence on the intellectual capital (IC) performance for a sample of 95 firms listed on National Stock Exchange in India. The corporate governance (CG) characteristics are represented through board size, independence of directors, frequency of board meetings, remuneration of directors and composition of board. The impact of these CG characteristics on the performance of intellectual capital and its components is studied for a 7-year period, i.e. FY2010–2011 to FY2016–2017, using panel regression. The research findings provide clear evidence that CG characteristics influence the IC performance of only large-cap firms in India. Further, board size and independence of directors are seen to have the most significant impacts. Board size is negatively associated with IC performance of large-cap firms. Capital expended efficiency and productivity of midcap firms are observed to have a significant inverted-U relation with board size. The relative significance of various other CG factors varies for IC as well as its sub-components. The findings of this study are important because it gives a strong empirical evidence for regulatory authorities in India to strictly monitor the compliance of rules on structure and composition of the board of directors besides just laying down broad guidelines for the listed companies. This also serves as the first research work to justify the significance of corporate governance on IC performance of firms in India. One of the limitations of this research is inability to incorporate several other characteristics of board such as duality and detailed profile of board members due to non-availability of time-series data for all the firms.
      PubDate: 2019-02-09
      DOI: 10.1057/s41310-019-00054-0
  • Latent semantic analysis of corporate social responsibility reports (with
           an application to Hellenic firms)
    • Authors: Ioanna Kountouri; Eleftherios Manousakis; Andrianos E. Tsekrekos
      Abstract: Abstract We propose a novel and objective statistical method known as latent semantic analysis (LSA), used in search engine procedures and information retrieval applications, as a methodological alternative for textual analysis in corporate social responsibility (CSR) research. LSA is a language processing technique that allows recognition of textual associative patterns and permits statistical extraction of common textual themes that characterize an entire set of documents, as well as tracking the relative prevalence of each theme over time and across entities. LSA possesses all the advantages of quantitative textual analysis methods (reliability control and bias reduction), is automated (meaning it can process numerous documents in minutes, as opposed to the time and resources needed to perform subjective scoring of text passages) and can be combined in mixed-method research approaches. To demonstrate the method, our empirical application analyzes the CSR reports of Hellenic companies, and first testifies that eight (five) recurring and common textual themes can explain about 50% (40%) of the variation in their CSR reports. We further establish—via cross-sectional regression with selection—that the identified themes have a statistically significant effect on reporting firms’ return-on-assets (ROA), even after controlling for factors known to explain the cross-sectional variation in ROA and the self-selectivity of firms that engage in CSR practices.
      PubDate: 2018-11-21
      DOI: 10.1057/s41310-018-0053-z
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Heriot-Watt University
Edinburgh, EH14 4AS, UK
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