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This study investigates the effect of corporate governance mechanisms and country-level factors on the extent of Internet Financial Reporting (IFR). We used a sample of 106 listed firms from five African countries. A financial reporting disclosure index was used to compute the aggregate IFR scores, which are made up of two components: content and presentation. Our results indicate that IFR relates to board size, firm size, country-level governance, economic development and index return. These results evidence the predominance of country-level factors over firm-specific factors in explaining the extent of IFR in Africa. It also shows that corporate governance mechanisms via board practices are insufficient to explain IFR in Africa. By further extending our analysis into the two components of IFR, we find that factors affecting the content and presentation dimensions are different. This study is among the first to investigate the extent of IFR in several African countries and adds to the existing evidence that has mainly focussed on firm-specific factors.

The Dodd-Frank Financial Reform Act sets new whistleblowing standards for internal accountants and external auditors who fail to resolve differences internally with top management on financial reporting matters. Whistleblowers are eligible to receive a financial reward under Dodd-Frank if they “voluntarily” provide “original” information and meet other criteria. Interpretation 102-4 of the American Institute of Certified Public Accountants Code establishes reporting obligations for external auditors to meet the requirements of Dodd-Frank. The purpose of this paper is to critically evaluate the standards to better understand the whistleblowing process. A review of the literature identifies areas of concern in deciding whether to blow the whistle. The paper contributes to the literature by integrating thoughts, ideas, and issues raised by prior researchers and considerations specific to the whistleblowing process. The analysis results in the proposal of specific unanswered questions about the process that can guide future researchers.

Considering the dearth of industry-specific empirical research exploring sustainability reporting in the context of developing countries, this chapter aims to critically examine the extent and the nature of sustainability information disclosure of environmentally polluting industries in India.

Data are collected from business responsibility reports (BRRs), sustainability reports, Corporate Social Responsibility (CSR) reports and integrated reports of all 57 energy and mining companies included in NIFTY500 Index at National Stock Exchange of India for the year 2017–2018 and 2018–2019. Content analysis is used to examine the sustainability disclosure practices and one-way analysis of variance (ANOVA) statistical analysis is performed to test the difference across various dimensions of sustainability reporting of companies.

The results indicate low environmental reporting of the key indicators by energy and mining companies in India. It is found that state-owned companies have better social reporting practices against private sector companies. The findings also indicate that Global reporting initiative (GRI) based reporting have better sustainability disclosure practices and companies reporting based on BRR lack quantitative information disclosure.

The findings of the present chapter have several implications for policymakers, investors, regulators and management of these high environmental and social impact companies in India. The findings which coincide with the key areas of sustainability disclosure can be used for improving sustainability disclosure practices by the various stakeholders.

This is one of the first studies to investigate the nature and extent of sustainability performance disclosure of the companies from polluting industries in India. This chapter also contributes to the existing sustainability reporting literature by providing evidence on industry-specific disclosure in the context of a developing country.

Purpose: The evidence regarding the effects of the COVID-19 lockdown on domestic violence is mixed. Studies using hotline call services identify an increase on domestic violence, while studies using police reports find a decrease. One limitation is that most of these studies came from diverse regions using different types of data sources. The purpose of this study is to use two separate data sources to study this question in the same region, and to contribute to the discussion for potential mechanisms that explain this mixed evidence.

Methodology: This study estimates the effects of the COVID-19 lockdown on domestic violence in Mexico City. The authors use two separate data sources: hotline calls and official police reports. Our empirically strategy is based on a difference-in-differences methodology and an event-study design.

Findings: As a consequence of the COVID-19 lockdown, hotline calls for psychological domestic violence increase by 17%, while police reports of domestic violence decrease by 22%. To reconcile these discrepancies between hotline calls and police reports, the authors consider several potential mechanisms. The authors find suggestive evidence that the increase in psychological domestic violence is related to financial stress. Further, the results of this study indicate that the reduction in police reports is related to women facing more barriers to report their abusive intimate partners during the lockdown.

Value: These results confirm that the variation observed in the existing literature is related to the type of data being used. The mixed evidence suggests that more women suffer from psychological domestic violence as captured by hotline calls, while women encounter more barriers to report their abusive husbands to the police as captured by the official police reports.

There are still many different theoretical approaches and practical interpretations about what an integrated report is. Starting from this premise, the overall purpose of this chapter is to critically analyze the relationship between integrated reporting (IR) and social/sustainability disclosure. Indeed, although some scholars considered IR as a tool to improve the sustainability approach of the companies allowing to disclose more relevant social information, others are more critical about the potentiality of IR to improve social disclosure. Therefore, the general research question is: Is there a natural link between IR and social disclosure (true love) or is the IR a practice to “normalize” the social disclosure and accounting (forced marriage)?

In the attempt to provide a preliminary answer to the research question, the chapter analyzes what is the approach of three categories: (1) academics; (2) soft-regulators; and (3) companies. From the methodological point of view, a mixed method of analysis has been adopted.

From the analysis of the three different points of view, IR can be considered as a “contested concept” because of the heterogeneous and sometimes conflicting interpretations and implementation that are done on this type of report. This leads to relevant theoretical and practical implications.

Report cards, performance evaluations, and quality assessments continue to penetrate the lexicon of the healthcare sector. The value of report cards is typically couched as enhancing consumerism among patients, increasing accountability among healthcare providers, and more broadly increasing the transparency of healthcare information. This paper discusses the potential benefits and pitfalls of these performance assessments.

This paper briefly reviews empirical evidence regarding the impact of report cards for healthcare providers and synthesizes the role and limitations of these performance measures into distinct evaluation criteria. The rapid proliferation of report cards for healthcare providers suggests a growing need to develop mechanisms and tools to evaluate their impact. The risks associated with utilizing report cards for provider oversight include the deleterious impact on vulnerable populations and a failure to accurately measure quality of care. The capacity to create report cards should not be the sole criterion to develop and utilize report cards to evaluate healthcare providers. Rather, careful consideration of the benefits and risks should accompany the implementation and utilization of report cards into regulatory processes. This report proposes an evaluation checklist by which to assess the role of report cards in a given healthcare context.

Efforts to create an international system for corporate responsibility should now be concentrated not on the drafting of yet more rules and standards, but on the strengthening of existing international institutions. This chapter first outlines the problems with using rules that are generally not enforceable within national courts to make global corporations accountable. It is argued that at least some of these obstacles could be overcome by strengthening already existing international institutions. Four such institutions are examined – the existing regional human rights bodies, the International Criminal Court, the International Labor Organization (ILO), and an expanded International Court of Justice.

This chapter reviews ethical challenges confronting nonprofit administration in relation to organizational managerial practices and leadership behaviors. Through a theoretical model of nonprofit-specific toxic leadership, it reviews the dynamics of destructive leaders, susceptible followers, and conducive environments in cases of unethical and corrupt nonprofit organizational behaviors. It provides a case for prioritizing oversight responsibilities of the board of directors, board supervision, promoting ethical culture in organizational leadership, and implementing policies for addressing destructive and corrupt nonprofit leaders. It reflects on how nonprofit toxic leadership primarily erodes public trust in the nonprofit sector and concludes with practical recommendations for recentering positive behaviors congruent with the nonprofit's social and public good mission.