Despite significant donor funding, government accounting reforms seeking transparent and effective management of public resources often fail or have limited success, especially in Africa, prompting questions about donors' implementation approach and calls for studies of successful reforms. This...

Such evaluations of the effectiveness and performance of the committee should be disclosed publicly as a matter of good governance and best practice. Recommendation 8: The governance-related activities (inclusive of the audit committee's activities in relation to controls, risk and value for...

Covers -- Editorial advisory board -- Accounting and governance in Africa - contributions and opportunities for further research -- The impact of corporate governance code on earnings management in listed non-financial firms -- The effects of board experience and independence on mitigating...

Our study analyses the nature, quality and extent of human resource disclosures (HRDs) of UK Financial Times Stock Exchange (FTSE) 100 firms by relying on a novel disclosure index measuring the depth and breadth of disclosures. Contextually, we focus on the five-year period following the then...

Manuscript Type: EmpiricalResearch Question/Issue: This paper investigates the relationship between corporate governance (CG) and corporate social responsibility (CSR), and consequently, examines whether CG can positively moderate the association between corporate financial performance (CFP) and...