Forthcoming Articles

International Journal of Corporate Governance

International Journal of Corporate Governance (IJCG)

Forthcoming articles have been peer-reviewed and accepted for publication 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 Articles will not be published until the final proofs are validated by their authors.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 Corporate Governance (2 papers in press)

Regular Issues

  • Impact of board gender diversity and owners’ business education on business insurance coverage decision   Order a copy of this article
    by Amarjit Gill, Harvinder S. Mand, Gaganpreet Kaur, Jasleen Kaur 
    Abstract: The current study presents evidence that board gender diversity (BGD) and owners' business education (OBUS_EDU) have a positive impact on family business owners' business insurance coverage decisions (BUS_INS) in India. The study used a survey research design to collect data. The current study minimized endogeneity problems and provided robust results by employing a two-stage least squares regression model. The findings indicate that family business owners who prioritize BGD and have higher levels of OBUS_EDU are more likely to increase their business insurance coverage, thus mitigating operating risk. The current study may benefit academics as a stepping stone for further investigation into the relationship between BGD, OBUS_EDU, and BUS_INS. On the other hand, insurance consultants can leverage this study to provide tailored consulting services to family business owners. This study also highlights the importance of prioritizing BGD and OBUS_EDU in family businesses to mitigate operational risk.
    Keywords: board gender diversity; owners’ business education; business insurance coverage; India.
    DOI: 10.1504/IJCG.2026.10075993
     
  • Role of narrative disclosures in corporate governance and audit pricing: evidence from India   Order a copy of this article
    by Nitin Dhir, Balwinder Singh 
    Abstract: Our study aims to explore the complex relationship between narrative disclosures (NDs), particularly the negative tone (TONE) and readability (READ) of annual reports, and its mediating or moderating effect on the corporate governance (CG)-audit fee (FEE) relationship. We measured CG through 39 board as well as audit committee characteristics, while the TONE through the logarithm of negative words and sentences, likewise READ using two established indices: the FOG index (FOG) and the SMOG index (SMOG). The dataset consists 2835 firm-year observations of Indian-listed firms from 2015 to 2021. Our study reveals that the TONE and READ of annual reports significantly mediate the magnitude and direction of the relationship between CG and FEE. Furthermore, the TONE of reports also moderates the role of CG in determining FEE, indicating that lower CG quality increases audit risk. This paper contributes a distinctive empirical investigation focusing on the interplay between CG, NDs and FEE.
    Keywords: corporate governance; audit pricing; negative tone; readability; FOG index; SMOG index; mediation; moderation; India.
    DOI: 10.1504/IJCG.2026.10076131
     

 

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