Purpose This study aims to provide a comprehensive review of the existing literature on
corporate governance (CG) aspects of the Malaysian market. It offers insights into the …

This paper provides, to the best of the authors' knowledge, the first meta‐analysis of
evidence about the influence of the corporate governance on environmental, social, and …

The limits of financial disclosure in meeting the investors' needs have led to the request for
reporting frameworks capable of incorporating information of different nature. Integrated …

Purpose The purpose of this paper is to examine the trend of integrated reporting (IR)
practice following the introduction of an “apply or explain” IR requirement in South Africa. In …

The study aimed to (1) investigate the extent, level and pattern of environmental, social and
governance (ESG) disclosure in annual report of listed companies in the Stock Exchange of …

There is an evolving trend of pursuing the transfer to sustainable development. Owing to this
trend, and alongside the increasing monitoring by society, companies are progressively …

Purpose This paper aims to examine the role of the audit committee function as an internal
assurance provider in the emerging integrated reporting (IR) practice. In particular, the …

Purpose–This study aims to examine the role of audit committee attributes in non-financial
information releases, with a focus on intellectual capital (IC) disclosures, following significant …

Purpose The existing literature asserted that the Islamic banking industry progress
significantly, but it has increasingly found asset deficient which assaulted the performance of …

Purpose The purpose of this paper is to investigate whether the characteristics of the audit
committee (AC) chair affect audit report timeliness. In particular, the direct association …