TABLE OF CONTENTS

Volume 6, Issue 4 (November 2009)

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Executive Summaries

Executive summaries

Int J Discl Gov 6: 273-274; doi:10.1057/jdg.2009.22

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Editorial

Ethics and governance

Michael Alles Editor

Int J Discl Gov 6: 275-276; doi:10.1057/jdg.2009.19

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Guest Editorial

Ethics and leadership

Alex J Plinio Co-founder

Int J Discl Gov 6: 277-283; doi:10.1057/jdg.2009.20

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Original Articles

Audit committee characteristics and earlier voluntary ethics disclosure among fraud and no-fraud firms

Obeua S Persons

Int J Discl Gov 6: 284-297; advance online publication, January 8, 2009; doi:10.1057/jdg.2008.29

Corporate social and environmental reporting: Where are we heading? A survey of the literature

Radiah Othman and Rashid Ameer

Int J Discl Gov 6: 298-320; doi:10.1057/jdg.2009.7

Financial and governance characteristics of voluntary XBRL adopters in the United States

Joseph Callaghan and Robert Nehmer

Int J Discl Gov 6: 321-335; doi:10.1057/jdg.2009.15

Local versus global: Corporate governance practices in Chinese domestic and overseas companies

Minyue Dong and Qingmei Xue

Int J Discl Gov 6: 336-354; doi:10.1057/jdg.2009.16

XBRL: Improving transparency and monitoring functions of corporate governance

Saeed Roohani, Yuji Furusho and Makoto Koizumi

Int J Discl Gov 6: 355-369; doi:10.1057/jdg.2009.17