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June 14, 2026International Journal of Auditing Technology0 citations

Corporate governance and voluntary disclosure on websites

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SCSafa Chemingui

Key Points

  • This research aims to analyze how corporate governance affects the level of voluntary disclosures made by companies on their websites.
  • Analysis of various corporate websites to assess disclosure practices
  • Evaluation of corporate governance structures within select companies
  • Comparison of disclosure levels across different industries
  • Found a positive correlation between strong corporate governance and higher levels of voluntary disclosure on websites.
  • Companies with transparent governance practices tended to provide more comprehensive information.
  • Variations in disclosure practices were noted across different sectors.

Abstract

Inderscience is a global company, a dynamic leading independent journal publisher disseminates the latest research across the broad fields of science, engineering and technology; management, public and business administration; environment, ecological economics and sustainable development; computing, ICT and internet/web services, and related areas.

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Cite This Study

Safa Chemingui (2026) studied this question.

synapsesocial.com/papers/6a2e465cb1cc60ccdea8b17fhttps://doi.org/10.1504/ijaudit.2026.10079126
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