All Outputs (3)

Stakeholder perception of the determinants of audit committee effectiveness in a developing economy: evidence from the Libyan banking sector (2021)
Journal Article
Masli, A. M., Mangena, M., Gerged, A. M., & Harradine, D. (2022). Stakeholder perception of the determinants of audit committee effectiveness in a developing economy: evidence from the Libyan banking sector. Journal of Accounting in Emerging Economies, 12(2), 345-379. https://doi.org/10.1108/JAEE-09-2019-0182

Purpose: This study distinctively explores the firm-level and national-level determinants of audit committee effectiveness (ACE) in the Libyan banking sector (LBS). Design/methodology/approach: A mixed-methods approach has been employed to enhance th... Read More about Stakeholder perception of the determinants of audit committee effectiveness in a developing economy: evidence from the Libyan banking sector.

Agency and institutional-related factors and the heterogeneity of sustainability and integrated report information disclosures in Kenya (2021)
Journal Article
Injeni, G., Mangena, M., Mathuva, D., & Mudida, R. (2021). Agency and institutional-related factors and the heterogeneity of sustainability and integrated report information disclosures in Kenya. Journal of Financial Reporting and Accounting, 20(5), 809-840. https://doi.org/10.1108/JFRA-10-2020-0305

Purpose: This paper aims to examine the factors influencing the level of disclosures of sustainability (SR) and integrated report (IR) information in a developing country context, with particular reference to Kenya. Design/methodology/approach: The s... Read More about Agency and institutional-related factors and the heterogeneity of sustainability and integrated report information disclosures in Kenya.

Integrated Thinking and sustainability reporting assurance: International evidence (2021)
Journal Article
Baboukardos, D., Mangena, M., & Ishola, A. (2021). Integrated Thinking and sustainability reporting assurance: International evidence. Business Strategy and the Environment, 30(4), 1580-1597. https://doi.org/10.1002/bse.2695

Recently, there has been increasing demand by stakeholders for firms to demonstrate how they create value within the context of their operating environment. Consequently, a new reporting approach, Integrated Reporting (IR), was conceptualised with it... Read More about Integrated Thinking and sustainability reporting assurance: International evidence.