Innovation in Corporate Governance

A special issue of Administrative Sciences (ISSN 2076-3387).

Deadline for manuscript submissions: closed (31 October 2022) | Viewed by 4143

Special Issue Editors


E-Mail Website
Guest Editor
SolBridge International School of Business, Daejeon, Korea
Interests: finance accounting; management

E-Mail Website
Guest Editor
Department of Accounting, RMIT International University Vietnam, Ho Chi Minh, Vietnam
Interests: corporate governance; corporate social responsibility; management accounting

Special Issue Information

Dear Colleagues,

According to Elliot and Elliot (2013, p. 804), a good governance system will ensure that: comprehensive risk management occurs as a normal course of events; and there is transparent disclosure to shareholders and regulators of the nature, extent, and management of these risks. A key issue of corporate governance relates to how a company complies with rules and principles.

The purpose of this special issue is to provide advanced knowledge regarding the role, the impact, challenges and opportunities of corporate governance statements in financial reporting. Thus, sample topics might include, but are not limited to the following:

  • Corporate Governance models
  • Ethics and Corporate Social Responsibility practices
  • Social and Environmental Reporting
  • Financial distress and corporate recovery
  • Corporate governance and risk management
  • Corporate governance and financial markets
  • Board nomination, composition and firm performance
  • Role of board committees and board of directors
  • Corporate ownership structures and disclosure

Prof. Dr. Ben Kwame Agyei-Mensah
Dr. Samuel Buertey
Guest Editors

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a double-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Administrative Sciences is an international peer-reviewed open access monthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

  • board characteristics
  • disclosures
  • audit committee

Benefits of Publishing in a Special Issue

  • Ease of navigation: Grouping papers by topic helps scholars navigate broad scope journals more efficiently.
  • Greater discoverability: Special Issues support the reach and impact of scientific research. Articles in Special Issues are more discoverable and cited more frequently.
  • Expansion of research network: Special Issues facilitate connections among authors, fostering scientific collaborations.
  • External promotion: Articles in Special Issues are often promoted through the journal's social media, increasing their visibility.
  • e-Book format: Special Issues with more than 10 articles can be published as dedicated e-books, ensuring wide and rapid dissemination.

Further information on MDPI's Special Issue polices can be found here.

Published Papers (1 paper)

Order results
Result details
Select all
Export citation of selected articles as:

Research

12 pages, 293 KiB  
Article
Nationality Diversity in Corporate Boards and Tax Avoidance: Evidence from Oman
by Badar Alshabibi, Shanmuga Pria and Khaled Hussainey
Adm. Sci. 2022, 12(3), 111; https://doi.org/10.3390/admsci12030111 - 31 Aug 2022
Cited by 3 | Viewed by 3254
Abstract
We examine the impact of nationality diversity in corporate boards on tax avoidance by assessing whether foreign directors play monitoring or advisory roles. We use a sample of 1049 firm-year observations from companies listed on the Muscat Stock Exchange between 2009 and 2019. [...] Read more.
We examine the impact of nationality diversity in corporate boards on tax avoidance by assessing whether foreign directors play monitoring or advisory roles. We use a sample of 1049 firm-year observations from companies listed on the Muscat Stock Exchange between 2009 and 2019. We find that board nationality and audit committee nationality are associated with lower effective tax rates, which equated to more tax avoidance (an advisory role). Our findings offer an important implication for policymakers who are interested in determinants of and mechanisms to prevent tax avoidance. The implication is that caution should be exercised when appointing foreign directors to the board of directors in Oman. Full article
(This article belongs to the Special Issue Innovation in Corporate Governance)
Back to TopTop