This study investigates the quality of Integrated Report (IR) in voluntary and compulsory setting. study's first objective is to measure IR disclosure assess whether companies comply with 2013 framework. The second examine there any difference reporting between IR's regime regime. A sample 120 international listed on International Reporting Council (IIRC) websites throughout three years (2014-2...

OBJECTIVES To review the Australian tobacco industry's knowledge of pesticide residue on Australian tobacco and its policies and practices on resisting calls by tobacco control advocates that consumers should be informed about pesticide residue as well as additives. METHODS Review of previously internal industry documents relevant to pesticides and additives in Australian tobacco located from...

Title of Dissertation: MULTIPLE AUDIENCES AND CORPORATE DISCLOSURE Jing-Wen Yang, Doctor of Philosophy, 2007 Dissertation Directed By: Professor Oliver Kim Department of Accounting and Information Assurance This study contributes to literature in three ways: first, it draws a full picture about the determinants of a firm’s voluntary disclosure decision; second, it aims at tackling the mixed res...

BACKGROUND Human errors in healthcare delivery pose serious threats to patients undergoing treatment. While clinical concern is growing in response, there is need to report social and behavioural context of the problem in Nigeria. OBJECTIVE To examine patients' knowledge and perceived reactions to medical errors. METHODS A cross-sectional survey was conducted using a semi-structured questio...

Virtually all U.S. states have now created voluntary cleanup programs (VCPs), offering liability relief and other incentives for responsible parties to remediate contaminated sites. We use a multinomial probit model to analyze participation in Oregon’s two VCPs. In contrast to previous VCP research, we find that these programs attract sites with significant contamination, not just clean ones. F...

This study empirically examines the association between certain of director of director characteristics and the extent of voluntary audit committee disclosure in annual reports. This study focuses on board of director characteristics because as the audit committee is a major standing committee of the board, it is likely directors will be directly interested and affected by disclosures related t...