Research Question- Why the banking sector in some countries experienced more severe panic than the banking sector in other countries? And why some countries recovered faster than others? Motivation- In a response to the global financial crisis, research on the motivation risk-taking or...

Research Questions- In what ways does the corporate governance scorecard (CGSC) and internet reporting intersect with audit quality? To what extent do technological advancement and auditor qualifications moderate the association between internet reporting, corporate governance (CGSC), and audit...

Purpose This paper aims to investigate the possible trade-off between accountability and enterprise in the context of comply or explain governance. The issue was addressed through examining the effect of compliance with the corporate governance code (CGC) on corporate entrepreneurship (CE) and...

Purpose: This study aims to provide a better understanding of the role of the Financial Reporting Council (FRC), as the unified regulator of the audit profession in the UK, in restoring public trust in audit profession in the UK. It further analyses the views of partners in the Big 4 audit...

Purpose The purpose of this paper is to examine which firm characteristics affect the usage of sustainability incentives in executive remuneration contracts, and whether these sustainability incentives have an impact on shareholders’ return. Design/methodology/approach The analysis is based on...

Purpose This paper aims to investigate various institutional pressures driving the adoption and implementation of a new risk management system; enterprise risk management (ERM). Design/methodology/approach The implementation of ERM-related practices is analysed based on an institutional...