Innovation in Corporate Governance

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

Deadline for manuscript submissions: closed (31 October 2022) | Viewed by 3250

Special Issue Editors


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

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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

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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

Published Papers (1 paper)

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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 2 | Viewed by 2503
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)
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