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The purpose of this paper is to provide an empirical evidence concerning the influence of Corporate governance and voluntary disclosures in annual reports: a post-International Financial Reporting Standards adoption evidence from an emerging capital market.

Data were collected from the annual reports of all 22 listed non-financial firms over a five-year period. Using content analysis, the audited annual reports of the firms were scored on the extent of overall and four specific types of voluntary disclosures made. The panel data obtained were analyzed using a generalized ordinary least squares regression model.

The findings of the study show that voluntary disclosures among the firms are low even after the adoption of IFRS. Corporate governance attributes of board size and board leadership structure are significant determinants of the extent of voluntary disclosures made by the firms. However, board independence and auditor type exhibit only a significant positive effect on voluntary financial and forward-looking information disclosures.

Firms’ voluntary information disclosure and governance variables were restricted to those in annual reports, which may partially reflect the reality of firms’ disclosure and governance practices.

The present study offers useful insights to regulators of the capital market to strengthen monitoring of firms to ensure strict adherence to corporate governance best practice guidelines as a means of improving information environment.

This study is one of the very few ones in Africa, especially in the context of Ghana Stock Exchange, to use post-IFRS data and examine a disaggregated voluntary disclosure by firms.

Inter-organisational governance is an important enabler for information processing, particularly in relationships undergoing digital transformation (DT) where partners depend on each other for information in decision-making. Based on information processing theory (IPT), the authors theoretically and empirically investigate how governance mechanisms address information asymmetry (uncertainty and equivocality) arising in capturing, sharing and interpreting information generated by digital technologies.

IPT is applied to four cases of public–private relationships in the Dutch infrastructure sector that aim to enhance the quantity and quality of information-based decision-making by implementing digital technologies. The investigated relationships are characterised by differing degrees and types of information uncertainty and equivocality. The authors build on rich data sets including archival data, observations, contract documents and interviews.

Addressing information uncertainty requires invoking contractual control and coordination. Contract clauses should be precise and incentive schemes functional in terms of information requirements. Information equivocality is best addressed by using relational governance. Identifying information requirements and reducing information uncertainty are a prerequisite for the transformation activities that organisations perform to reduce information equivocality.

The study offers insights into the roles of both governance mechanisms in managing information asymmetry in public–private relationships. The study uncovers key activities for gathering, sharing and transforming information when using digital technologies.

This study draws on IPT to study public–private relationships undergoing DT. The study links contractual control and coordination as well as relational governance mechanisms to information-processing activities that organisations deploy to reduce information uncertainty and equivocality.

Data economy is a recent phenomenon, raised by digital transformation and platformisation, which has enabled the concentration of data that can be used in economic purposes. However, there is a lack of clear procedures and ethical rules on how data economy ecosystems are governed. As a response to the current situation, there has been criticism and demands for the governance of data use to prevent unethical consequences that have already manifested. Thus, ethical governance of the data economy ecosystems is needed. The purpose of this paper is to introduce a new ethical governance model for data economy ecosystems. The proposed model offers a more balanced solution for the current situation where a few global large-scale enterprises dominate the data market and may use oligopolistic power over other stakeholders.

This is a conceptual article that covers theory-based discourse ethical reflection of data economy ecosystems governance. The study is based on the premise of the discourse ethics where inclusion of all stakeholders is needed for creating a transparent and ethical data economy.

This article offers self-regulation tool for data economy ecosystems by discourse ethical approach which is designed in the governance model. The model aims to balance data “markets” by offering more transparent, democratic and equal system than currently.

By offering a new ethically justified governance model, we may create a trust structure where rules are visible and all stakeholders are treated fairly.

In recent years, the quality and environment of global corporate governance have drawn attention from researchers and practitioners. Based on the public information of Chinese listed companies (CLCs), the Evaluation Research Group of China Academy of Corporate Governance at Nankai University developed the first corporate governance index system that includes six dimensions to evaluate the status of the governance of CLCs.

This paper reports the findings of the annual evaluation in 2017.

The authors found that five of the six dimensions of CLC governance index increased, except for shareholder governance index. Management-level governance and information disclosure index increased most significantly.

Through the evaluation, the authors discovered some governance problems of CLCs and proposed some corresponding suggestions to improve the effectiveness of corporate governance of these companies.

There is significant national interest in tackling issues surrounding the needs of vulnerable children and adults. This paper aims to argue that much value can be gained from the application of new data-analytic approaches to assist with the care provided to vulnerable children. This paper highlights the ethical and information governance issues raised in the development of a research project that sought to access and analyse children’s social care data.

The paper documents the process involved in identifying, accessing and using data held in Birmingham City Council’s social care system for collaborative research with a partner organisation. This includes identifying the data, its structure and format; understanding the Data Protection Act 1998 and 2018 (DPA) exemptions that are relevant to ensure that legal obligations are met; data security and access management; the ethical and governance approval process.

The findings will include approaches to understanding the data, its structure and accessibility tasks involved in addressing ethical and legal obligations and requirements of the ethical and governance processes.

The aim of this research is to highlight the potential use of use new data-analytic techniques to examine the flow of children’s social care data from referral, through the assessment process, to the resulting service provision. Data held by Birmingham City Council are used throughout, and this paper highlights key ethical and information governance issues which were addressed in preparing and conducting the research. The findings provide insight for other data-led studies of a similar nature.

This paper aims to review the information security governance (ISG) literature and emphasises the tensions that exist at the intersection of the rapidly changing business climate and the current body of knowledge on ISG.

The intention of the authors was to conduct a systematic literature review. However, owing to limited empirical papers in ISG research, this paper is more conceptually organised.

This paper shows that security has shifted from a narrow-focused isolated issue towards a strategic business issue with “from the basement to the boardroom” implications. The key takeaway is that protecting the organisation is important, but organizations must also develop strategies to ensure resilient businesses to take advantage of the opportunities that digitalization can bring.

The concept of DSG is a new research territory that addresses the limitations and gaps of traditional ISG approaches in a digital context. To this extent, organisational theories are suggested to help build knowledge that offers a deeper understanding than that provided by the too often used practical approaches in ISG research.

This paper supports practitioners and decision makers by providing a deeper understanding of how organisations and their security approaches are actually affected by digitalisation.

This paper helps individuals to understand that they have increasing rights with regard to privacy and security and a say in what parties they assign business to.

This paper makes a novel contribution to ISG research. To the authors’ knowledge, this is the first attempt to review and structure the ISG literature.

This paper aims to increase the current understanding of the connection between operational level information and communication technology (ICT) projects and national level digital transformation by researching how project governance structures and practices are applied in an e-government context.

An elaborative qualitative study through public documentary analysis and empirical multi-case research on Finnish central government is used.

The study constructs a multi-level governance structure with three main functions and applies this in an empirical setting. The results also describe how different governance practices and processes, focusing on project portfolio management, are applied vertically across different organizational levels to connect the ICT projects with the national digitalization strategy.

This study integrates project governance and portfolio management knowledge into public sector digitalization, thus contributing to project management, e-government and ICT research streams by improving the current understanding on the governance of ICT projects as part of a larger-scale digitalization. This study also highlights perceived gaps between current governance practices and provides implications to managers and practitioners working in the field to address these gaps.

Information security management (ISM) is proving to be an important topic in the modern world; in environments that will rely a great deal on digital technologies, such as smart cities, ISM research is of high importance and needs to be well analysed. The paper aims to discuss these issues.

This paper indicates the criticality of ISM for smart cities through the literature, then focusses on top organisational factors influencing ISM in smart city organisations, which are embraced and justified from the literature.

This paper highlights the need for more research around ISM in the context of smart city organisations, also ISM-related organisational factors that are expected to most influence smart city organisational performance.

This paper is proposed to influence more research in the area of ISM for smart cities among the research community. Additional research is also expected to further validate and examine the selected organisational factors.

This paper presents new information on ISM in smart city organisations, the lack of research in this area, and the criticality of the highlighted issues, creates high value for the conclusions and findings of this research. The paper also highlights top organisational factors that are expected to influence ISM in smart city organisations.