...Mitchell J. Stein; Steven E. Salterio; Teri Shearer ABSTRACT Calls for greater transparency of accounting and financial information in the aftermath of Enron and other accounting scandals appeared to offer the opportunity for greater public accountability within financial reporting. Our analysis...

...Benzion Barlev; David B. Citron; Joshua Rene Haddad ABSTRACT The Conceptual Framework issued by the IASB and the FASB in 2010 excludes the concept of transparency on the grounds that it adds nothing to the existing corpus of qualitative characteristics. This paper argues that incorporating...

...Winifred D. Scott ABSTRACT Transparency is a fundamental principle of good corporate governance. A disclosure is an important mechanism that enhances corporate governance through increased transparency and better informed stakeholders. When a government operation contractually assigns prison...

...Meredith B. Larkin; Richard A. Bernardi; Susan M. Bosco ABSTRACT This study examined the association between corporate transparency and ethical orientation of Fortune 500 companies and the number of females represented on the board of directors from the Fortune (2010) annual...

...Jamshed J. Mistry ABSTRACT This paper presents a model that illustrates the enablers of corruption, and delineates how eGovernance, based on the principles of transparency and accountability, can dismantle the enablers of corruption. Key enablers of corruption, such as economic rents...