A collection of papers on disclosure and reporting (Updated August 1, 2025)
The editorial team of the Journal of Governance and Regulation has updated a collection of papers published in the journal devoted to disclosure and reporting issues.
We hope that the below-mentioned collection of papers will be useful for both the scholars pursuing research on disclosure and reporting and practitioners in this field:
- Mohammad, S. J. (2025). Blockchain technology and corporate social responsibility reporting: A symbiotic relationship for enhanced transparency, trust, and governance [Special issue]. Journal of Governance & Regulation, 14(2), 333–340. https://doi.org/10.22495/jgrv14i2siart12
- Kayed, S., Ramadan, A. H., Morshed, A., Makhlouf, M. H., & Awamleh, A. K. A. (2025). Tone disclosure and debt financing: Empirical study from the banking sector governance [Special issue]. Journal of Governance & Regulation, 14(1), 277–285. https://doi.org/10.22495/jgrv14i1siart4
- Alsadoun, A. A., & Albaz, M. M. (2025). The impact of cybersecurity risk disclosure and governance on firm value and stock return volatility. Journal of Governance & Regulation, 14(1), 194–205. https://doi.org/10.22495/jgrv14i1art18
- Morshed, A. (2025). Enhancing financial reporting compliance in manufacturing companies: A governance context. Journal of Governance & Regulation, 14(1), 130–138. https://doi.org/10.22495/jgrv14i1art12
- Hadi, N., Triyani, A., & Retnoningsih, S. (2025). The board gender, audit committee features, and social disclosure: Corporate governance practices from emerging markets. Journal of Governance & Regulation, 14(1), 64–74. https://doi.org/10.22495/jgrv14i1art6
- Salin, A. S. A. P., Ismail, Z., & Smith, M. (2024). The impact of corporate disclosure and website informativeness on enhancing corporate governance and performance [Special issue]. Journal of Governance & Regulation, 13(4), 306–315. https://doi.org/10.22495/jgrv13i4siart9
- Debnath, P., Das, K., Bhuyan, A. K., Saikia, B., Das, S., Kanoo, R., Saha, A., & Debi, H. (2024). Corporate sustainability reporting practices in the banking sector: A governance implication. Journal of Governance & Regulation, 13(4), 167–177. https://doi.org/10.22495/jgrv13i4art16
- Al Najjar, M., Ghanem, M. G., & Higazi, W. (2024). Accounting errors that influence value added tax reporting quality: A study of accounting and regulation. Journal of Governance & Regulation, 13(3), 189–197. https://doi.org/10.22495/jgrv13i3art16
- Elsheikh, T., Almaqtari, F. A., Farhan, N. H. S., Mishra, N., & Ettish, A. A. (2024). Governance and sustainability: The role of environmental disclosures and board characteristics in environmental, social, and governance reporting. Journal of Governance & Regulation, 13(3), 162–176. https://doi.org/10.22495/jgrv13i3art14
- Chikutuma, C. N. (2024). A tool for measuring integrated reporting quality: The case of listed companies in the emerging market. Journal of Governance & Regulation, 13(2), 192–201. https://doi.org/10.22495/jgrv13i2art19
- Mahmoud, M., Ismail, S., Ahmad, S., Dahmash, F. N., & Ghaidan, E. (2024). The impact of risk disclosure on the corporate social responsibility of banks. Journal of Governance & Regulation, 13(1), 63–72. https://doi.org/10.22495/jgrv13i1art6
- Iriyadi, Meiryani, Darmawan, M. A., Warganegara, D. L., Purnomo, A., & Persada, S. F. (2024). The effect of sustainability reporting, transfer pricing, and deferred tax expense on tax avoidance in multinational manufacturing sector companies. Journal of Governance & Regulation, 13(1), 50–62. https://doi.org/10.22495/jgrv13i1art5
- Aspal, P. K., Singh, M., & Jeet, V. (2023). Empirical relationship between corporate social responsibility disclosures and financial performance: The impact of firm’s intangible resources [Special issue]. Journal of Governance & Regulation, 12(4), 369–378. https://doi.org/10.22495/jgrv12i4siart17
- Shaban, O. S., & Barakat, A. (2023). The impact of sustainability reporting on a company’s financial performance: Evidence from the emerging market [Special issue]. Journal of Governance & Regulation, 12(4), 306–314. https://doi.org/10.22495/jgrv12i4siart10
- Santoso, B., Damayanti, C. R., & Utami, R. B. (2023). Analysing sustainability report using GRI index for fundamental labour rights and corporate governance. Journal of Governance & Regulation, 12(4), 173–186. https://doi.org/10.22495/jgrv12i4art17
- Sari, P. S., Dewi, S. R. K., Raharja, S., Dinanti, A., & Rizkyana, F. W. (2023). Good corporate governance as moderation on sustainability report disclosure. Journal of Governance & Regulation, 12(3), 16–24. https://doi.org/10.22495/jgrv12i3art2
- Al Lawati, H., & Alshabibi, B. (2023). Does board structure drive Sustainable Development Goals disclosure? Evidence from an emerging market. Journal of Governance & Regulation, 12(2), 166–175. https://doi.org/10.22495/jgrv12i2art15
- AlHares, A., AlEmadi, N., Abu-Asi, T., & Al Abed, R. (2023). Environmental, social, and governance disclosure impact on cash holdings in OECD countries. Journal of Governance & Regulation, 12(2), 104–119. https://doi.org/10.22495/jgrv12i2art10
- Purwantini, C., Faisal, F., Joseph, C., & Januarti, I. (2023). Industry classifications and environmental, social, and governance disclosure: The moderating role of CEO power [Special issue]. Journal of Governance & Regulation, 12(1), 242–251. https://doi.org/10.22495/jgrv12i1siart4
- Ismail, W. A. W., Harymawan, I., Agustia, D., & Kamarudin, K. A. (2021). Financial reporting quality following the corporate governance reforms: A conditional conservatism perspective [Special issue]. Journal of Governance & Regulation, 10(2), 216–225. https://doi.org/10.22495/jgrv10i2siart3
- Qatawneh, A., & Bader, A. (2021). The mediating role of accounting disclosure in the influence of AIS on decision-making: A structural equation model [Special issue]. Journal of Governance & Regulation, 10(2), 204–215. https://doi.org/10.22495/jgrv10i2siart2
The whole set of thematic papers collections can be viewed here.
