Due to globalization and advanced technology, corporate Governance and internet financial reporting (IFR) are becoming increasingly important topics as more companies are expanding globally and the economies are becoming closely interrelated. Kingdom of Bahrain as part of the developing...

Debate over the collapsed Lehman Brothers minibonds in Hong Kong has triggered discussion on regulatory architecture and whether more regulation is needed. This paper discusses whether an accountability review of regulators' performance is also required

The aim of this paper is to answer the question whether, and, if so, to what extent, control over financial reporting is exercised in practice. An attempt was made to measure the control by analysing the disclosures regarding the control over financial reporting which were included in the annual...

This paper discusses the empirical literature on the economic consequences of disclosure and financial reporting regulation (including IFRS adoption), drawing on U.S. and international evidence. Given the policy relevance of research on regulation, we highlight the challenges with: (i)...

Accounting measurement and disclosure rules have a significant impact on the real decisions that firms make. In this essay, we provide an analytical framework to illustrate how such real effects arise. Using this framework, we examine three specific measurement issues that remain controversial:...

PurposeCorporations and large entities are increasingly disclosing material information on their financial and non-financial capitals in integrated reports (IR). The rationale behind their IR is to improve their legitimacy with institutions and stakeholders, as they are expected to communicate...

Philanthropic organizations or known as non-profit organizations in Malaysia currently having a high growth from it first existence from decades ago. The growth creates, among others, an issue on accountability especially on financial accountability. The aim of this article is to discuss the...

This paper discusses the empirical literature on the economic consequences of disclosure and financial reporting regulation, drawing on U.S. and international evidence. Given the policy relevance of research on regulation, we highlight the challenges with (1) quantifying regulatory costs and...

It has long been said that market forces alone will result in a problematic under-sharing of information by public companies. Since the 1930s, the main regulatory response to this market failure has come in the form of the massive mandatory-disclosure regime that sits at the foundation of modern...