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This paper empirically examines specific characteristics of an audit committee that could be associated with the likelihood of earlier voluntary ethics disclosure. The sample includes firms that were investigated by the Securities Exchange Commission for fraudulent financial reporting before the...
This paper proposes an alternate corporate responsibility reporting format based on Earth, Water and Air sustainability, and suggests the Corporate Accountability Result Card as an important medium for corporate responsibility reporting. The authors believe that this new format is a culmination...
We examine a sample of voluntary eXtensible Business Reporting Language (XBRL) adopters, who are using the US Securities and Exchange Commission's Voluntary Filing Program, and compare them to pair-matched companies based on industry, size and governance score availability. We then explore...
Globalization has provided Chinese companies with a great opportunity to access international capital markets through various channels such as overseas listing and overseas incorporation. This movement has led to three main sets of corporate governance regimes that are applicable, respectively,...
Corporate governance of a large company is complex, and subject to many laws and regulations. Recently, regulators, professional organizations and financial reporting standards setters around the globe have looked at XBRL (eXtensible Business Reporting Language) and interactive data as a way of...
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