Financial misrepresentation has usually been analysed by large-scale empirical research. However the generality gained from such an approach is at the cost of understanding the rich and complex nature of financial misrepresentation in real organizations. We adopt a case study approach to gain...

Information serves an important role in the governance process and, despite the presence of disclosure regulations, there are many private and public firms that voluntarily provide more information than required. This chapter considers the advantages and disadvantages of voluntary disclosure at...