This paper uses a resource-based perspective and balanced panel data analysis to explore whether the representation of women on the boards of directors of Spanish companies is associated with an increase in voluntary disclosure of information concerning intellectual capital [IC]. We find that...

Purpose: The purpose of this paper is to examine autobiographical vignettes that are embedded in the annual report letters to shareholders of chief executive officers (CEOs). The aim is to reveal the capacity of this narrative to self-construct leader identity, show how they can help CEOs...

Purpose: This paper explores the benefits and pitfalls of a CEO’s personal messaging on Twitter. Design/methodology/approach: The paper draws on recent professional and scholarly literature that has explored Twitter use by executives. For empirical support, some personal tweets of Uber’s...

Purpose: This paper explores the rhetorical and strategic nature of the language political and business leaders used during the early stages of the COVID-19 pandemic – or what we refer to as their pandemic-speak. Design/methodology/approach: This paper draws opportunistically on examples of...

Purpose: This paper reviews an array of psycholinguistic techniques that auditors can deploy to explore written and oral language for signs of deception. The review is drawn upon to propose some elements of a forward research agenda. Design/methodology/approach: Relevant literature across...

Purpose: This paper aims to highlight the accountability reporting objectives of four Māori-controlled organizations. The examples cited reflect the core values of the indigenous Māori people of New Zealand (Aotearoa) and help demonstrate how these values are manifest in the accountability...

Purpose: Corporate Social Responsibility (CSR) literature has focused mainly on larger firms. Only recently has discussion of the engagement of small and medium-sized enterprises (SMEs) in CSR emerged in research studies. Here we contribute to that growing discussion of CSR in SMEs by analyzing...