Journal of Public Administration and Governance ISSN 2161-7104 2013, Vol. 3, No. 3 www.macrothink.org/jpag 94 The Association between Corporate Governance and Corporate Disclosure: A Critical Review Mohamed Omran (Corresponding author) Department of Accounting & MIS College of Business Administration Gulf University of Science & Technology (GUST) Mishref Campus, Kuwait Tel: +965 2530 7428 E-mail: omran.ma@gust.edu.kw Marwa Abdelrazik El Mamoura Company for Construction & Tourism Development Alexandria, Egypt Tel: 20-122-830-0263 E-mail: marwa_m_moh_mm@yahoo.com Received: July 19, 2013 Accepted: July 28, 2013 DOI: 10.5296/jpag.v3i3.4028 Abstract This study provides a critical review of different techniques used in recent accounting literature to investigate the association between corporate governance and corporate disclosure. Therefore, the main purpose of this study is to help future researchers to identify examples and to select suitable practices or to develop their own ones. It also provides contest of current issues related to the relationship between corporate disclosure and corporate governance and identifies gaps in the current literature that future research may aim to cover. The study examines 34 articles published during the 2007-2013 period. The review of these articles concludes that most of these published studies examined the association between corporate disclosure and one or more of board of directors, ownership construction and audit firm. The current study suggests that researchers can also examine the association between internal audit quality as an internal governance and corporate disclosure. The study reveals that researchers used a disclosure index and content analysis to measure corporate disclosure. However, other techniques can be applied as management earning forecast and the number of analysts. Keywords: Corporate governance, Corporate disclosure, Board of directors, Ownership construction, Firm, information asymmetry, Management earning forecast.