Illusion of Transparency in Corporate Governance : Does Transparency Help or Hinder True Ethical Conduct?

Wafa Khlif is Full Professor of Management Accounting at TBS Business School in Barcelona, Spain. Her research interests are in board of directors’ efficiency, corporate board roles, duties and composition, and issues in accounting and audit professions. She is former president of the Accounting Tunisian Association, and acted as Faculty Dean at ISCAE, University of Manouba, Tunisia. She sat as a director on the Francophone Accounting Association board. She has published in International Small Business Journal, Journal of Small Business and Enterprise Development, Journal of African Business and Society and Business Review. 

Coral Ingley, PhD, is Associate Professor of Management at Auckland University of Technology, New Zealand. Her research covers various aspects of corporate governance. Coral’s articles are presented regularly at refereed conferences and published in academic journals and books. Her research focus is on boards of directors, their leadership role, and the strategic dimension of governance. She is a regular reviewer for a range of academic journals and conferences and serves on the editorial boards and scientific committees of a number of these. She is a professional member of the Institute of Directors and a Fellow of the Institute of Chartered Secretaries and Administrators (ICSA). Coral is also a board member of Governance NZ and several other boards of directors in New Zealand.