Purpose – The purpose of this study is to examine whether the expectations and requirements contained within the corporate governance code have an impact on how accountability is perceived, understood and practiced by company board members in an emerging economy (Mauritius)....

Purpose – The purpose of this study is to examine whether the expectations and requirements contained within the corporate governance code have an impact on how accountability is perceived, understood and practiced by company board members in an emerging economy (Mauritius)....

Purpose of this paper – This study investigates compliance with the corporate governance code in an African developing economy (Mauritius). Methodology/approach – We examine the annual reports of 41 listed companies to assess the extent of compliance with the code and to analyze the wording...

Purpose: The purpose of the paper is to advance the understanding of the links between the presence of independent directors (IDs) on boards and the company value in the specific context of concentrated ownership. The authors apply the framework of agency theory to identify the monitoring...

Purpose – The purpose of this paper is to examine how the Buddhist and Hindu people in non‐Western societies perceive rational accountability practices in religious organizations, through their respective religious “spirit” and “beliefs” and in combination with broader structural...

Purpose – This study aims to explore the influence of corporate governance (CG) on non‐board business unit (BU) managers in relation to its perceived effects on managerial/organizational outcomes. Design/methodology/approach – Following the recent implementation of the CG code in a...

Purpose: This paper aims to analyse the similarities and differences in the methodologies adopted by corporate social responsibility (CSR) rating agencies. Design/methodology/approach: The authors gather secondary and primary evidences of practices from selected agencies on the methodologies...