Corporate Governance and Financial Market: Ensuring Accountability and Transparency

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

Deadline for manuscript submissions: 31 July 2024 | Viewed by 411

Special Issue Editors


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Guest Editor
Sogang Business School, Sogang University, Seoul 04107, Republic of Korea
Interests: corporate governance; business ethics; investment policy; board structure; ownership structure; ESG

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Guest Editor
Department of Accounting, Economics & Finance, Northern Kentucky University, Highland Heights, OH 41099, USA
Interests: agency theory; corporate diversification; merger and acquisitions; corporate governance; risk management

Special Issue Information

Dear Colleagues,

The aim of this Special Issue is to provide additional insights into developments in corporate governance research, sustainability, social responsibility, and environmental issues in corporate growth. Under enormous pressures to pursue environmentally friendly and socially acceptable growth, corporate and business leaders face magnificent challenges to achieve both goals of shareholder value maximization and corporate sustainability. While the pursuit of sustainable growth is readily accepted, it is less clear as to which business models make sustainability benefits the key objectives of both the corporation and society. Accordingly, research in corporate governance represents an opportunity to enhance our understanding of these benefits of corporate accountability and transparency to stakeholders.

The Special Issue provides an opportunity for contributors to spotlight their contributions to the broad topics in contemporary corporate governance practices. Within business and economics, contributions from the sub-fields of accounting, finance, economics, law, international business and venture capital are all welcome.

In this Special Issue, original research articles and reviews are welcome. Research areas may include (but not limited to) the following:

  • The role of board and shareholder activism in general;
  • ESG and the role of institutional investors;
  • Corporate sustainability and climate change;
  • Environmental issues and new business venturing;
  • Sustainable growth with the corporate and government partnership;
  • Capital market responses to ESG;
  • Managerial incentives and ESG;
  • ESG issues in emerging markets;
  • Measuring ESG and the relation to firm performance.

We look forward to receiving your contributions.

Prof. Dr. Seoungpil Ahn
Prof. Dr. Young Kim
Guest Editors

Manuscript Submission Information

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Keywords

  • corporate governance
  • ESG
  • board structure
  • shareholder activism
  • capital market

Published Papers (1 paper)

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Research

13 pages, 1209 KiB  
Article
Whistleblowing Based on the Three Lines Model
by Paschalis Kagias, Alexandros Garefalakis, Ioannis Passas, Panagiotis Kyriakogkonas and Nikolaos Sariannidis
Adm. Sci. 2024, 14(5), 83; https://doi.org/10.3390/admsci14050083 - 25 Apr 2024
Viewed by 219
Abstract
Directive 1937/2019 on the protection of persons who report breaches of Union law became effective very recently. However, Directive 1937/2019 lacks sufficient guidance on the implementation or governance of whistleblowing frameworks. In addition, the existing literature lacks a definition of whistleblowing and whistleblowing [...] Read more.
Directive 1937/2019 on the protection of persons who report breaches of Union law became effective very recently. However, Directive 1937/2019 lacks sufficient guidance on the implementation or governance of whistleblowing frameworks. In addition, the existing literature lacks a definition of whistleblowing and whistleblowing frameworks that is appropriate for internal audit and fraud prevention. The purpose of this paper is to address the lack of a definition of whistleblowing and whistleblowing framework appropriate for internal auditing and to guide the roles and responsibilities within an organization to apply and maintain a robust whistleblowing framework. To this effect, the Three Lines Model is used, one of the most recognized theoretical models in effective risk governance and internal audit. Full article
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