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All Outputs (44)

Narrative disclosure of corporate social responsibility in Islamic financial institutions (2012)
Journal Article
Aribi, Z. A., & Gao, S. S. (2012). Narrative disclosure of corporate social responsibility in Islamic financial institutions. Managerial Auditing Journal, 27, 199-222. https://doi.org/10.1108/02686901211189862

Purpose – This study aims to examine the influence of Islam on corporate social responsibility (CSR) and corporate social responsibility disclosure (CSRD) in Islamic financial institutions (IFIs) with a focus on an analysis of narrative reporting.... Read More about Narrative disclosure of corporate social responsibility in Islamic financial institutions.

Determinants of audit committee meeting frequency: Evidence from Chinese listed companies (2012)
Journal Article
Yin, F., Gao, S., Li, W., & Lv, H. (2012). Determinants of audit committee meeting frequency: Evidence from Chinese listed companies. Managerial Auditing Journal, 27(4), 425-444. https://doi.org/10.1108/02686901211218003

Purpose – The purpose of this paper is to investigate the determinants of audit committee meeting frequency in Chinese listed companies. Design/methodology/approach – A multiple linear regression model, derived from the logarithmic model proposed by... Read More about Determinants of audit committee meeting frequency: Evidence from Chinese listed companies.

Corporate social responsibility disclosure: A comparison between Islamic and conventional financial institutions (2010)
Journal Article
Aribi, Z. A., & Gao, S. (2010). Corporate social responsibility disclosure: A comparison between Islamic and conventional financial institutions. Journal of Financial Reporting and Accounting, 8(2), 72-91. https://doi.org/10.1108/19852511011088352

Purpose The purpose of this paper is to examine the influence of Islam on corporate social responsibility disclosure (CSRD) in Islamic financial institutions (IFIs). Design/methodology/approach Using the content analysis approach, the paper examin... Read More about Corporate social responsibility disclosure: A comparison between Islamic and conventional financial institutions.

Multinational corporations' corporate social and environmental reporting (CSED) on websites. (2009)
Journal Article
Joshi, P. L., & Gao, S. S. (2009). Multinational corporations' corporate social and environmental reporting (CSED) on websites. International Journal of Commerce and Management, 19, 27-44. doi:10.1108/10569210910939654

Purpose – The purpose of this paper is to investigate multinational corporations' (MNCs) voluntary practice of including corporate social and environmental disclosure (CSED) on their web sites and characteristics that inspire MNCs to be more accounta... Read More about Multinational corporations' corporate social and environmental reporting (CSED) on websites..

Corporate environmental reporting on the web-an exploratory study of Chinese listed companies (2007)
Journal Article
Zhang, T., Gao, S. S., & Zhang, J. J. (2007). Corporate environmental reporting on the web-an exploratory study of Chinese listed companies. Issues in Social & Environmental Accounting, 1, 91-108

While the literature has given a considerable attention to internet financial reporting, limitedstudies mainly from developed economies have emerged to explain and predict corporate behaviorrelating to corporate environmental reporting on Websites. T... Read More about Corporate environmental reporting on the web-an exploratory study of Chinese listed companies.

The usefulness of derivative-related disclosure: evidence from major Australian banks. (2007)
Journal Article
Li, S., & Gao, S. S. (2007). The usefulness of derivative-related disclosure: evidence from major Australian banks. International journal of accounting, auditing and performance evaluation, 4, 248-262. https://doi.org/10.1504/IJAAPE.2007.016280

In recent years, there has been an increasing public demand for firms, especially financial institutions, to disclose more information related to derivatives due to a series of high profile financial scandals. A number of countries have established a... Read More about The usefulness of derivative-related disclosure: evidence from major Australian banks..

Stakeholder engagement, social auditing and corporate sustainability (2006)
Journal Article
Gao, S. S., & Zhang, J. J. (2006). Stakeholder engagement, social auditing and corporate sustainability. Business Process Management Journal, 12(6), 722-740. https://doi.org/10.1108/14637150610710891

Purpose To identify the applicability of social auditing as an approach of engaging stakeholders in assessing and reporting on corporate sustainability and its performance. Design/methodology/approach Drawing upon the framework of AA1000 and t... Read More about Stakeholder engagement, social auditing and corporate sustainability.

An empirical study of cost efficiency in the Irish life insurance industry. (2005)
Journal Article
Hwang, T., & Gao, S. S. (2005). An empirical study of cost efficiency in the Irish life insurance industry. International journal of accounting, auditing and performance evaluation, 2, 264-280. https://doi.org/10.1504/IJAAPE.2005.007675

Contemporary studies of cost efficiency in the insurance industry have predominantly focused on large economies. This paper investigates scale economies and cost efficiency in the Irish life insurance industry by using the translog cost function and... Read More about An empirical study of cost efficiency in the Irish life insurance industry..

The impact of social and economic development on corporate social and environmental disclosure in Hong Kong and the UK. (2005)
Journal Article
Xiao, J. Z., Gao, S. S., Heravi, S., & Cheung, Y. C. Q. (2005). The impact of social and economic development on corporate social and environmental disclosure in Hong Kong and the UK. Advances in international accounting, 18, 219-243. https://doi.org/10.1

This study compares corporate social and environmental disclosure (CSED) in Hong Kong (HK) and the U.K. through a content analysis of 334 annual reports prepared by 69 listed companies over the period of 1993–1997. We find that U.K. and HK compani... Read More about The impact of social and economic development on corporate social and environmental disclosure in Hong Kong and the UK..

Determinants of corporate social and environmental reporting in Hong Kong: a research note. (2005)
Journal Article
Gao, S. S., Heravi, S., & Xiao, J. Z. (2005). Determinants of corporate social and environmental reporting in Hong Kong: a research note. Accounting forum, 29, 233-242. doi:10.1016/j.accfor.2005.01.002,

The patterns and determinants of corporate social and environmental disclosure (CSED) in Hong Kong (HK) are examined by analysing 154 annual reports of 33 HK listed companies from 1993 to 1997. The research finds that industry difference has an impac... Read More about Determinants of corporate social and environmental reporting in Hong Kong: a research note..

Changes, problems and challenges of accounting education in Libya (2004)
Journal Article
Ahmad, N. S. M., & Gao, S. S. (2004). Changes, problems and challenges of accounting education in Libya. Accounting education, 13(3), 365-390. https://doi.org/10.1080/0963928042000273825

While accounting education has existed in Libya for over 45 years, knowledge about it is scarce among Western accounting academics. This paper reports the development of accounting education and curricula since Libya's independence in the 1950s and e... Read More about Changes, problems and challenges of accounting education in Libya.

The determinants of the demand for life insurance in an emerging economy – the case of China (2003)
Journal Article
Hwang, T., & Gao, S. S. (2003). The determinants of the demand for life insurance in an emerging economy – the case of China. Managerial Finance, 29(5/6), 82-96. https://doi.org/10.1108/03074350310768779

In the past two decades, many emerging economies have been witnessed the strong growth of their life insurance industry. While research in the demand for life insurance has attracted much attention since the 1960s, most studies have focused on cross-... Read More about The determinants of the demand for life insurance in an emerging economy – the case of China.

The influences of Confucianism, Feng Shui and Buddhism in Chinese accounting history (2003)
Journal Article
Gao, S. S., & Handley-Schachler, M. (2003). The influences of Confucianism, Feng Shui and Buddhism in Chinese accounting history. Accounting history review, 13(1), 41-68. https://doi.org/10.1080/09585200210164566d

This paper attempts to examine the influences of Confucianism, Feng Shui and Buddhism on the evolution of Chinese accounting before recent accounting reforms commencing in the 1980s. Chinese cultural variables (e.g. Confucianism, Taoism, Buddhism, et... Read More about The influences of Confucianism, Feng Shui and Buddhism in Chinese accounting history.

Can the private finance initiative be used in emerging economies? – lessons from the UK’s successes and failures (2003)
Journal Article
Handley-Schachler, M., & Gao, S. S. (2003). Can the private finance initiative be used in emerging economies? – lessons from the UK’s successes and failures. Managerial Finance, 29(5/6), 36-51. https://doi.org/10.1108/03074350310768742

The Private Finance Initiative (PFI) introduced in the UK in 1992 has provided the framework for the completion of a large number of capital projects managed by public sector bodies. The objectives of the PFI included the promotion of greater efficie... Read More about Can the private finance initiative be used in emerging economies? – lessons from the UK’s successes and failures.

The influences on Confucianism, Feng Shui and Buddhism in Chinese accounting history (2003)
Journal Article
Gao, S. S., & Handley-Schachler, M. (2003). The influences on Confucianism, Feng Shui and Buddhism in Chinese accounting history. Accounting, business & financial history, 13(1), 41-68. https://doi.org/10.1080/09585200210164566d

This paper attempts to examine the influences of Confucianism, Feng Shui and Buddhism on the evolution of Chinese accounting before recent accounting reforms commencing in the 1980s. Chinese cultural variables (e.g. Confucianism, Taoism, Buddhism, et... Read More about The influences on Confucianism, Feng Shui and Buddhism in Chinese accounting history.

Public bodies’ perceptions on risk transfer in the UK’s private finance initiative. (2003)
Journal Article
Gao, S. S., & Handley-Schachler, M. (2003). Public bodies’ perceptions on risk transfer in the UK’s private finance initiative. Journal of finance & management in public services, 3, (25-39). ISSN 1475-1283

This paper presents a preliminary study of public bodies’ perceptions relating to risk transfer in the UK private finance initiative (PFI). The study is based on semi-structured interviews conducted during the period from April to October 2002 at t... Read More about Public bodies’ perceptions on risk transfer in the UK’s private finance initiative..

Joint ventures in China – accounting implications (2000)
Journal Article
Blake, J., Gao, S. S., & Wraith, P. (2000). Joint ventures in China – accounting implications. Managerial Finance, 26(5), 1-11. https://doi.org/10.1108/03074350010766639

Since 1979, China has encouraged foreign investment, particularly through the medium of the joint venture. Experience of the operation of these foreign joint ventures has highlighted some key features of the Chinese business environment. These inc... Read More about Joint ventures in China – accounting implications.