This research is aimed to explore the determinants of corporate governance disclosures with emphasis on board structure and external audit. Theoretical and empirical literature shows conflicting evidence on how aspects of corporate governance are related to disclosures. This study carried out an extensive synthesis of the existing literature, taking into account the aims of analysis and the underlying situation of past studies, to come up with tentative answers to the research questions before the analysis. The paper adopts a balanced analysis in which disclosures are assumed to be as a result of both board and non-board factors but still within the corporate governance realm. In order to achieve the overall aim, the study sample was drawn from the existing list of UK’s Top 100 FTSE non-regulated firms. A combination of quantitative statistical and business analytics methods was used to carry out the analysis. Using the Corporate Governance Disclosure Quality (CGDQ) index as the dependent variable and selected board and non-board factors as independent variables, pooled OLS regressions were run. The diagnostic tests were carried out to establish the relative contribution of each independent variable to the model. It was established that the age of board members, the proportion of female directors, the frequency of audit committee meetings, external audit expense, firm growth opportunities, and firm size were important determinants of CGDQ. It was suggested that future studies should investigate whether board structure is still an important determinant of corporate disclosures in the age of advanced information technology.
This paper aims to perform an in-depth analysis of the Sustainable Development Goals (SDGs) which have been implemented by the United Nations in the year 2015. The research is based on performing an audit of the design and structured framework in order to understand the level of its successful implementation along with highlighting the grey areas and potential threats which require a proactive and strategic move. All the presentations and discussions which happened in the 15th General Auditing Bureau (GAB) Annual Seminar, being held in Saudi Arabia in the year 2018, have been assessed and evaluated to draw a conclusion. This study has adopted an exploratory paradigm which is termed as interpretivism followed by qualitative research and analysis approach where secondary data set has been used. The main sources of data were the deliberations and discussions of the GAB seminar along with relevant information sources concerning SDGs such as the UN reports and recommendations of other conferences coupled with symposia on the subject. There are certain limitations of the study which include limited availability of literature which weakens the theoretical foundation of the subject of the present research. The analysis of the data set has revealed the presence of institutional and professional preparedness intending the smooth implementation of SDGs. However, analysis of the discussion on the seminar has highlighted specific gaps which might challenge the efficacy of the program and hence requires a necessary action.
This paper aims to perform an in-depth analysis of the SustainableDevelopment Goals (SDGs) which have been implemented by the United Nations inthe year 2015. The research is based on performing an audit of the design andstructured framework in order to understand the level of its successful implementationalong with highlighting the grey areas and potential threats which require a proactiveand strategic move. All the presentations and discussions which happened in the 15thGeneral Auditing Bureau (GAB) Annual Seminar, being held in Saudi Arabia in theyear 2018, have been assessed and evaluated to draw a conclusion. However, analysis of the discussion on the seminar has highlighted specific gaps whichmight challenge the efficacy of the program and hence requires a necessary action.
This paper aims to perform an in-depth analysis of the Sustainable Development Goals (SDGs) which have been implemented by the United Nations in the year 2015. The research is based on performing an audit of the design and structured framework in order to understand the level of its successful implementation along with highlighting the grey areas and potential threats which require a proactive and strategic move. All the presentations and discussions which happened in the 15th General Auditing Bureau (GAB) Annual Seminar, being held in Saudi Arabia in the year 2018, have been assessed and evaluated to draw a conclusion. This study has adopted an exploratory paradigm which is termed as interpretivism followed by qualitative research and analysis approach where secondary data set has been used. The main sources of data were the deliberations and discussions of the GAB seminar along with relevant information sources concerning SDGs such as the UN reports and recommendations of other conferences coupled with symposia on the subject. There are certain limitations of the study which include limited availability of literature which weakens the theoretical foundation of the subject of the present research. The analysis of the data set has revealed the presence of institutional and professional preparedness intending the smooth implementation of SDGs. However, analysis of the discussion on the seminar has highlighted specific gaps which might challenge the efficacy of the program and hence requires a necessary action.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.