The association between corporate governance and corporate disclosure: A critical review

Abstract

This study provides a critical review of different techniques used in recent accounting literature to investigate the association between corporate governance and corporate disclosure. Therefore, the main purpose of this study is to help future researchers to identify examples and to select suitable practices or to develop their own ones. It also provides contest of current issues related to the relationship between corporate disclosure and corporate governance and identifies gaps in the current literature that future research may aim to cover. The study examines 34 articles published during the 2007-2013 period. The review of these articles concludes that most of these published studies examined the association between corporate disclosure and one or more of board of directors, ownership construction and audit firm. The current study suggests that researchers can also examine the association between internal audit quality as an internal governance and corporate disclosure. The study reveals that researchers used a disclosure index and content analysis to measure corporate disclosure. However, other techniques can be applied as management earning forecast and the number of analysts.

The effect of audit committee characteristics on compliance with IFRS for related party disclosures

“…With respect to compliance research, Omran and Abdelrazik (2013) suggest that more research is needed to assess the relationship between AC characteristics and mandatory corporate disclosures. In fact, very few empirical studies investigate the effect of some AC characteristics on compliance with IAS/IFRS (Abdullah et al, 2015 in Malaysia;Bepari and Mollik, 2015 in Australia).…”

A reliability model for assessing corporate governance using machine learning techniques

“…Corporate governance as a system approach According to these authors, corporate governance can be seen as a system with many input variables or components (practices, mechanisms, accountabilities, and so forth) where managers, shareholders, and the board of directors are aligned to make companies to perform their required system output function such as profit generation, value creation, among other aspects. Furthermore, decision makers evaluate the level and types of information disclosure about corporate governance practices, and assess whether it is functioning properly [27][28][29].…”

Factors Influencing the Voluntary Disclosure of Vietnamese Listed Companies

“…To date, there have been a number of researches in developed and developing countries to measure corporate disclosure on financial and non-financial companies, for example: Al-Janadi, Rahman, and Omar (2013); Alves, Rodrigues, and Canadas (2012); Barako (2007) ;Bilal, Tufail, Khan, Abbas, and Saeed (2013);Botosan (1997) ;Fekete, Matis, and Lukács (2008); Healy and Palepu (2001); Hossain and Hammami (2009) ;Ianniello, Mainardi, and Rossi (2013); Jensen and Meckling (1976); Leng and Ding (2011);Li and Zhao (2011);Li and Qi (2008);Lokman (2011);Nandi and Ghosh (2013); Omran and Abdelrazik (2013);Rouf (2011);Sukthomya (2011);Vu (2012);Qu (2011);Lan, Wang, and Zhang (2013);. A few of their studies will be chosen to help understand the nature, methodology, and findings of this study.…”