Purpose – The objective of this study is to investigate the current status quo of online reporting in 2010. Further, this study seeks to explain corporate online reporting in Jordan by using companies' characteristics as explanatory factors for any variations in disclosure. Finally, the...

Purpose – The purpose of this study is to examine credibility attributes in a website disclosure venue. Design/methodology/approach – A total of 100 MBA and Masters of accountancy students participated in an experiment to assess whether specific disclosure characteristics impact the...

Purpose – The purpose of this paper is to analyze the preparations carried out by the Indian banking industry for the implementation of the International Financial Reporting Standards on and after 1 April 2011. Design/methodology/approach – The paper is based upon the critical analysis of...

Purpose – This paper aims to investigate whether or not there exists a relationship between network governance structures in GLCs and NGLCs and performance in Malaysia. In pursuing this objective, the study will explore whether the structures are significantly different and, if so, will seek...

Purpose – Audit committees (ACs) have been perceived as an important means of corporate governance, safeguarding the interests of shareholders by monitoring internal control and risk management. This study aims to examine specific structural and operational characteristics of ACs for firms in...