Purpose – This study aims to purport investigate the relationship between firm size, profitability, board diversity (namely, director gender and nationality) extent of corporate social responsibility (CSR) disclosures within a developing nation context. Design/methodology/approach The dataset comprises 116 listed Bangladeshi non-financial companies for period 2005-2009. A CSR disclosure checklist was used measure in annual reports multiple regression analysis examine its association with...

Purpose – This paper aims to explore the relationship between corporate social responsibility (CSR) disclosures and earnings quality proxied by accruals. Specifically, we examine whether CSR are context-specific, that is, companies dominated powerful stakeholders obliged behave in a responsible manner constrain management, thereby reporting higher-quality investors. Design/methodology/approach explores Findings Results show managers an emerging economy manage when they provide more...

Purpose The purpose of this study is to empirically examine the association between corporate governance and extent social responsibility (CSR) disclosures in insurance companies, using archival data. Design/methodology/approach data set comprises 277 listed company-years Bangladesh for period 2008 2014. authors have used a checklist measure CSR disclosures. was developed based on previous literature. uses multiple regression analysis technique investigate different variables, particularly...

Purpose The purpose of this paper is to examine the association corporate political connection with level voluntary social responsibility (CSR) disclosures determine how relationships between state and sector influence CSR engagement. Design/methodology/approach Based on a neo-pluralist view legitimacy theory, which conceptualizes as concentration power amenable exploitation by sector, study develops empirically tests hypothesis that are inversely associated connection. A sample 936...

Purpose Although proponents of integrated reporting (IR) advocate that this emerging practice has the potential to transform corporate reporting, eventuation expectation would depend on incentive IR provides firms. This study aims examine whether is associated with cost debt and moderates relationship between financial quality debt. Design/methodology/approach Based insights drawn from information asymmetry agency theories, authors develop models link a firm’s The analyze 847 firm-year...

We examine the relationship between corporate governance and extent of social responsibility (CSR) disclosures in annual reports Bangladeshi companies. A legitimacy theory framework is adopted to understand which characteristics, such as managerial ownership, public foreign board independence, CEO duality presence audit committee influence organisational response various stakeholder groups. Our results suggest that although CSR generally have a negative association with becomes significant...

Purpose This study aims to investigate the moderating role of audit quality on association between business group affiliation firms and earnings management in South Asian emerging economy Bangladesh. Design/methodology/approach A usable sample 917 firm-year observations was drawn from companies listed Dhaka Stock Exchange 2005 2013. Data were collected annual reports companies. Earnings measured using absolute value discretionary accruals, two proxies used measure quality: auditor size...

Purpose The effect of political connections agency costs has attracted considerable research attention due to the increasing recognition fact that connection influences corporate decisions and outcomes. This paper aims explore association between cost examine whether audit quality moderates this association. Design/methodology/approach A data set Bangladeshi listed non-financial companies is used. usable sample 968 firm-year observations was drawn for period from 2005 2013. Asset utilisation...

We examine whether a firm's voluntary purchase of sustainability assurance is associated with reduced capital constraint and lower cost debt. also explore the effect provider (accountant/non‐accountant) country's level investor protection/creditor rights, on this association. Using panel dataset drawn from an international sample, we find that negatively both The associations are stronger for accounting firm providers than non‐accounting assurers. Further, firms operating in low protection...

We investigate the relationship between managerial share ownership (MSO) and earnings as a measure of operating performance in Australia. To mitigate potential management, we also use discretionary accrual adjusted an alternative performance. document negative relation MSO followed by positive relation. suggest that these unique results are artefact certain Australian institutional features imply ownership–performance is context-specific, with wider corporate governance systems influencing...

The increasing significance of ethics in the accounting profession is evidenced by seminal events that witnessed collapse major corporations (e.g. Enron and WorldCom); regulatory interventions Sarbanes-Oxley Act USA CLERP 9 Australia); calls for increased curriculum. This project has two objectives: to investigate nature education Australian curriculum how it changed from 2000 2012; analyse barriers enhancing soliciting opinions Heads Departments/Schools universities. Compared with early...

Purpose – The purpose of this paper is to examine the impact family ownership on firm performance. In particular authors investigate whether firms outperform non-family and first generation perform better than second in an emerging economy using Bangladesh as a case. Design/methodology/approach This study uses data set 141 listed Bangladeshi non-financial companies for period 2005-2009. methodology based multivariate regression analysis. Findings result shows that their counterparts. also...

This study examines the relationships among business group affiliation, board quality and audit fees in an emerging market setting. Using data from Indian firms listed on Bombay Stock Exchange (BSE) over a nine‐year period (2004–2012), our results indicate that affiliated with pay higher than those without such affiliations. We also find group‐affiliated higher‐quality boards relatively compared to other counterparts. Further, findings suggest lower fee premiums when is undertaken by Big 4...