Journal of International Accounting, Auditing and Taxation 

TL;DR: In this article, the authors test a theoretical framework relating four major corporate governance attributes with the extent of voluntary disclosure provided by listed firms in Hong Kong, including the proportion of independent directors to total number of directors on the board, the presence of a voluntary audit committee, the existence of a dominant personalities (CEO/Chairman duality), and the percentage of family members on the boards.

TL;DR: In this paper, the authors compared the influence of insider domination and government ownership on the extent of voluntary disclosure in Malaysian company annual reports and found that despite the upheaval of the economic crisis, traditional influences of director ownership and family domination of the board outweigh the effect of government-backed accountability initiatives.

TL;DR: In this article, the effects of International Financial Reporting Standards (IFRS) on comparability and relevance of financial reporting in Spain have been investigated, and the results reveal that local comparability has worsened when both IFRS and local accounting standards are applied at the same time.

TL;DR: In this article, Riahi-Belkaoiu et al. investigated tax evasion on a cross-country basis and found that complexity is the most important determinant of tax evasion, followed by education, income source, fairness and tax morale.

TL;DR: In this paper, the authors examined the relationship between the extent of voluntary disclosure and levels of family ownership and board independence including the influence of an independent chairman, and found that the appointment of independent non-executive directors is positively associated with higher voluntary disclosure.