Forthcoming articles


International Journal of Business Governance and Ethics


These articles have been peer-reviewed and accepted for publication in IJBGE, but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.


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International Journal of Business Governance and Ethics (2 papers in press)


Regular Issues


  • Is independence really a requirement for members of the bodies with control functions in Italian banking?   Order a copy of this article
    by Lucia Giovanelli, Federico Rotondo 
    Abstract: This paper aims to shed light on the quality of the independent members of governance bodies charged with the oversight of organisations' audit and control functions. A biographical investigation is carried out into the 118 independent members of the bodies with control functions of the Italian banks that underwent comprehensive assessment by the European Central Bank (ECB). An identikit comes to light of a man almost 60 years of age, coming from the banking regions, who graduated in the field of economics and is highly experienced. A sufficient degree of diversity among members is found in relation to age and provenance, while serious concerns are raised about their time availability and true independence. This paper advances the understanding of the importance of personal qualities in corporate governance studies and provides support for theories stating that the quality of people matters more than requirements and guidelines for reducing agency costs.
    Keywords: - corporate governance - control bodies - independence - biographical disclosure - regulation.
    DOI: 10.1504/IJBGE.2017.10009563
  • A Study of Accountants Whistle-Blowing Intention: Evidence from Iran   Order a copy of this article
    by Mohammad Namazi, Fahime Ebrahimi 
    Abstract: The present research is aimed at identifying the most important variables affecting the whistle-blowing and prioritize them in the intention of internal reporting of frauds in the financial statements by accountants. For this purpose, the effect of organizational justice, attitude toward whistle-blowing, personal cost of reporting, proactive personality traits, religiosity, and moral intensity are studied. This research is based on a survey research, and the statistical population of the study consists of the accountants of the 400 companies listed on the Tehran Stock Exchange in 2015. The hypotheses were tested using OLS regression and the results indicate that among preceding factors, only organizational justice, attitude toward whistle-blowing, religiosity, and moral intensity have positive and significant effects on the intention of reporting fraud in the financial statements. The results also showed that the intention to report is significantly more prevalent in men than in women, and the levels of education and experience have a positive and negative effect respectively on the intention to report the fraud in financial statements. The results of prioritizing effective factors of whistle-blowing intentions show that organizational justice, religiosity, and then gender have the most impact on the intention to whistle-blow in financial statements. Thus, the findings show that the theory of organizational justice posits the potential to be regarded in implementation of effective mechanisms of whistle-blowing. Furthermore, to increase the effectiveness of mechanisms implemented with the aim of promoting whistle-blowing, attention must be paid to solutions for such needs as establishing appropriate whistle-blowing mechanisms in the organizations and executing educational moral programs and religious plans that would have a positive effect on religiosity and attitude.
    Keywords: Internal Whistle-Blowing; Organizational Justice; Proactive Personality Trait; Religiosity; Moral Intensity; Accountants in Iran.