The purpose of this study is to investigate corporate internet reporting (CIR) by Kenyan and Tanzanian listed companies and to examine whether the level of CIR is related to corporate governance structures. CIR is measured using a disclosure index. We collect data for a four-year period from...

This paper aims to explore the role of audit committees (ACs) in the Libyan banking sector (LBS) and to investigate the impact on AC practice of the sector’s recent shift to an Islamic banking system. Little is known about the role of these committees, which were only made compulsory in Libya...