The United Nation's Millennium Development Goals for Africa suggest the need for these economies to attract substantial amount of foreign direct investments (FDI) to stimulate growth by investing in essential development infrastructures. However, investors are skeptical of opaque corporate...

Motivation - Fraud is a challenging problem. Its economic effects are clear – worse public services, less financially stable and profitable companies, charities deprived of resources needed for charitable purposes and diminished levels of disposable income of everyone. In every sector...

Purpose The purpose of this paper is to contend that the dominant voluntarism approach to the accountability of transnational corporations (TNCs) is inadequate and not fit-for-purpose. The authors argue for the establishment of an international legal mechanism for securing the accountability of...

Environmental irresponsibility is one of the most prominent issues confronting host communities of transnational corporations (TNCs) engaged in the production of economic goods and, sometimes, services. Drawing mainly on stakeholder theory, combined with legitimacy theory, this article addresses...

Since the wake of corporate failures precipitated by accounting scandals at the beginning of this millennium, several research works have been carried out to assess the relevance and effectiveness of corporate governance codes promulgated on both sides of the Atlantic to mitigate such scandals....

This study employs the use of a linguistic based theory and analytical tool – Semiotics – to investigate the quality and veracity of Corporate Social Responsibility (CSR) as disclosed in annual reports. To do this, the texts of Corporate Community Involvement (CCI) narratives in the annual...

Prior research suggests that the presence of high quality auditors (i.e. proxied by audit firm characteristics) constrains accrual-based earnings management, but it inadvertently leads to higher real activities manipulation. We investigate whether such trade-off exists between accrual-based and...

Despite the proliferation of studies on corporate social responsibility (CSR) communication, there is lack of consensus and a cardinal methodological base for research on the quality of CSR communication. Over the decades, studies on the subject have remained conflicting, unintegrated and...