Intellectual Capital (IC) is an important value driver in today's organizations. Although, IC reporting is receiving increasing attention from accountants in recent years, the innovativeness of the concept makes IC not fully incorporated in financial accounting reports as yet. At present,...

Even though there are many measures to put corporate governance (CG) in place and practise, an important tool essential for the success is the efficacy and effective functioning of an audit committee (AC). Nowadays, an AC is being looked upon as a distinct culture for CG and has received...

Corporate governance (CG) disclosure is a fundamental theme of the "modern" corporate-regulatory system, which encompasses providing "governance" information to the public in a variety of ways. This study explores the voluntary CG practices of 50 corporations, over and above the mandatory...

Knowledge, innovation, information technology, and people are the key contributories in the future of any organization, and IC is the key driver of market value in the "knowledge" economy. Voluntary disclosure of IC information in the annual reports is done by a few leading corporations. The...

Nowadays, an audit committee (AC) is being looked upon as a distinct culture for CG and has received a wide-publicity across the globe. Government authorities, regulators and international bodies all have indicated that they view an AC as a potentially powerful tool that can enhance the...

Banks are the engines that drive the operations in the financialsector, money markets and growth of an economy. With the rapidly growingbanking industry in India, frauds in banks are also increasing very fast, andfraudsters have started using innovative methods. As part of the study, a...

Banks are the engines that drive the operations in the financialsector, money markets and growth of an economy. With the rapidly growingbanking industry in India, frauds in banks are also increasing very fast, andfraudsters have started using innovative methods. As part of the study, a...

Fraudulent reporting practices can have significant consequences for organizations and all stakeholders, as well as, for public confidence in the capital and security markets. In fact, comprehensive, accurate and reliable financial reporting is the bedrock upon which our markets are based. Keen...

The right of privacy is well established in international law. In fact, consumer privacy has attracted the widespread attention of regulators across the globe. Of course, privacy laws vary throughout the globe but, unfortunately, it has turned out to be the subject of legal contention between...