Corporate Governance and Reporting

Research in Corporate Governance has been published on compliance with The UK Code and assessing the quality of company explanations.

International work has considered issues including compliance and disputes in countries including Bangladesh, Nigeria  and Russia. Doctoral Projects include work of the applicability of corporate governance to family businesses. Work in Reporting  includes studies on pressure groups, environmental reporting and Financial Reporting Council consultations. Other areas include the use of impression management in annual reports, CSR reporting by Egyptian banks, corporate governance  disclosures in Islamic Banks, corporate governance  in Africa and the impact of social media in developing countries.

Colleagues in this area are professionally and academically active including hosting conferences with practitioners (e.g. on Non-Executive Directors in June 2015) and leadership  work for the British Accounting & Finance Association (BAFA) amongst others. 

Recent Publications include:

Burdon, W.M. and Sorour, M.K., 2020. Institutional theory and evolution of ‘a legitimate’ compliance culture: The case of the UK financial service sector. Journal of Business Ethics, 162(1), pp.47-80.

Collins, D. and Butler, N., 2020. Success and failure in professional projects: the nature, contours and limits of consulting professionalism. British Journal of Management, 31(3), pp.457-469. https://doi.org/10.1111/1467-8551.12331

Harvey, C., Maclean, M. and Price, M., 2020. Executive remuneration and the limits of disclosure as an instrument of corporate governance. Critical Perspectives on Accounting, 69, p.102089.

Nakpodia, F., Shrives, P.J. and Sorour, M.K., 2020. Examining the link between religion and corporate governance: insights from Nigeria. Business & Society, 59(5), pp.956-994.

Sorour, M.K., Shrives, P.J., El-Sakhawy, A.A. and Soobaroyen, T., 2020. Exploring the evolving motives underlying corporate social responsibility (CSR) disclosures in developing countries: the case of “political CSR” reporting. Accounting, Auditing & Accountability Journal.

Aljughaiman, A.A. and Salama, A., 2019. Do banks effectively manage their risks? The role of risk governance in the MENA region. Journal of Accounting and Public Policy, 38(5), p.106680. https://doi.org/10.1016/j.jaccpubpol.2019.106680.

Abdelbadie, R.A. and Salama, A., 2019. Corporate governance and financial stability in US banks: Do indirect interlocks matter?. Journal of Business Research, 104, pp.85-105. https://doi.org/10.1016/j.jbusres.2019.06.047

Collins, D., Dewing, I. and Russell, P., 2019. Auditors and regulatory work (1987–2013): From reporting accountants’ to skilled persons’ reports in the UK. Accounting, Auditing and Accountability Journal, 32(7), pp.2088-2113. https://doi.org/10.1108/AAAJ-12-2015-2354

Patten, D.M. and Shin, H., 2019. Sustainability accounting, management and policy journal’s contributions to corporate social responsibility disclosure research: a review and assessment. Sustainability Accounting, Management and Policy Journal.

Sarhan, A.A., Ntim, C.G. and Al‐Najjar, B., 2019. Board diversity, corporate governance, corporate performance, and executive pay. International Journal of Finance & Economics, 24(2), pp.761-786.

Sarhan, A.A., Ntim, C.G. and Al-Najjar, B., 2019. Antecedents of audit quality in MENA countries: The effect of firm-and country-level governance quality. Journal of International Accounting, Auditing and Taxation, 35, pp.85-107.

Price, M., Harvey, C., Maclean, M. and Campbell, D., 2018. From Cadbury to Kay: discourse, intertextuality and the evolution of UK corporate governance. Accounting, Auditing & Accountability Journal.

Shrives, P.J. and Brennan, N.M., 2017. Explanations for corporate governance non-compliance: A rhetorical analysis. Critical Perspectives on Accounting, 49, pp.31-56.