Purpose – This is the first paper which aims to investigate factors that might influence the gender composition of boards of directors of Australian Real Estate Investment Trusts (A‐REITs). Design/methodology/approach – This study follows Mateos de Cabo, Gimeno and Nieto and the gender...

Purpose – The aim of this paper is to investigate stakeholder power changes and their impact on firms' disclosure decisions in the Chinese stock market. Using legitimacy theory and stakeholder theory, the paper identifies newly emerged stakeholder groups for listed Chinese firms during three...

Purpose – The purpose of this paper is to test the impact of the internal audit function (IAF), an increasingly common internal governance mechanism, on a firm's financial reporting quality. Specifically, this paper investigates the association between the quality of the IAF and abnormal...

This study addresses managerial perceptions of risks and opportunities related to carbon pricing and emission management, and the factors that affect the extent to which carbon-related risks and opportunities are integrated into the organisation's formal enterprise risk management (ERM) system....

Before discussing the evidence and significance for political science of shamanism in the late or Upper Paleolithic period (~50KYBP-10KYBP), I would like to make two preliminary points. The first concerns the meaning of Voegelin's use of the term "mysticism" and why it can, with caution, be...

This study examines whether the Australian Stock Exchange (ASX) corporate governance principles and regulations have influenced anti-bribery disclosure practices by the top 100 ASX-listed companies from 2001-2011. Nineteen specific anti-bribery issues were considered under two general categories...