4 found
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  1.  54
    Corporate Governance and Corporate Social Responsibility Disclosures: Evidence From an Emerging Economy. [REVIEW]Arifur Khan, Mohammad Badrul Muttakin & Javed Siddiqui - 2013 - Journal of Business Ethics 114 (2):207-223.
    We examine the relationship between corporate governance and the extent of corporate social responsibility (CSR) disclosures in the annual reports of Bangladeshi companies. A legitimacy theory framework is adopted to understand the extent to which corporate governance characteristics, such as managerial ownership, public ownership, foreign ownership, board independence, CEO duality and presence of audit committee influence organisational response to various stakeholder groups. Our results suggest that although CSR disclosures generally have a negative association with managerial ownership, such relationship becomes significant (...)
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  2.  20
    Corporate Social Responsibility Disclosures, Traditionalism and Politics: A Story From a Traditional Setting.Shahzad Uddin, Javed Siddiqui & Muhammad Azizul Islam - 2018 - Journal of Business Ethics 151 (2):409-428.
    This paper demonstrates the political perspective of corporate social responsibility disclosures and, drawing on Weber’s notion of traditionalism, seeks to explain what motivates companies to make such disclosures in a traditional setting. Annual reports of 23 banking companies in Bangladesh are analysed over the period 2009–2012. This is supplemented by a review of documentary evidence on the political and social activities of corporations and reports published in national and international newspapers. We found that, in the banking companies over the period (...)
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  3. Development of Corporate Governance Regulations: The Case of an Emerging Economy.Javed Siddiqui - 2010 - Journal of Business Ethics 91 (2):253-274.
    This paper investigates the development of corporate governance regulations in emerging economies, using the case of Bangladesh. In particular, the paper considers three issues: What type of corporate governance model may be suitable for an emerging economy such as Bangladesh? What type of model has Bangladesh adopted in reality? and What has prompted such adoption? By analysing the corporate environment and corporate governance regulations, the paper finds that, like many other developing nations, Bangladesh has also adopted the Anglo-American shareholder model (...)
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  4.  16
    Regulation and the Promotion of Audit Ethics: Analysis of the Content of the EU’s Policy.Anna Samsonova-Taddei & Javed Siddiqui - 2016 - Journal of Business Ethics 139 (1):183-195.
    Accounting literature has commonly judged the impact of regulation on auditors’ ethical commitment by studying daily audit practice. We argue that the content of the regulations themselves is an important determinant of such an impact. This paper evaluates the capacity of the content of regulation to promote audit ethics by reference to the European Union’s audit policy. Anchored in the extant conceptual perspectives on ethics, our analysis of relevant policy documents shows that the EU’s approach to audit ethics relates most (...)
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