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Internal audit as a lever for governance : the case of firms in an emerging economy
Mbarka, Elghazali; Hicham, Drissi - In: New business models and institutional entrepreneurs : …, (pp. 20-32). 2018
internal audit to actively contribute to the effectiveness of the governance system are not met in Moroccan companies. Our …
Persistent link: https://www.econbiz.de/10011942080
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Audit committee effectiveness, internal audit function and sustainability reporting practices
Tumwebaze, Zainabu; Bananuka, Juma; Kaawaase, Twaha Kigongo - In: Asian journal of accounting research 7 (2022) 2, pp. 163-181
Persistent link: https://www.econbiz.de/10013330704
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Corporate governance transparency and board independence : the case of four European emerging countries
Mateescu, Ruxandra-Adriana - In: Journal of accounting & management information systems … 14 (2015) 4, pp. 770-790
This paper investigates the influence that an independently structured board exerts over implementing sound financial and non-financial disclosure mechanisms (especially regarding corporate governance mechanisms) in listed companies from four European emerging countries (Estonia, Poland, Hungary...
Persistent link: https://www.econbiz.de/10011516438
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The influence of audit committee effectiveness on banks' performance in Yemen
Al-Matari, Yahya Ali; Homaid, Abdo Ali; Alaaraj, Hassan - In: International journal of economics and financial issues … 6 (2016) 4, pp. 1424-1428
Persistent link: https://www.econbiz.de/10011774876
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CEO involvement in selecting CAE, internal audit competency and independence, and financial reporting quality
Alzeban, Abdulaziz - In: Journal of business economics and management 19 (2018) 3, pp. 456-473
The purpose of this study is to explore the argument that Chief Executive Officer (CEO) involvement in the appointment of the Chief Auditing Executive (CAE) is detrimental to efforts to achieve good financial reporting quality (FRQ). The study is original in that to date, this precise link has...
Persistent link: https://www.econbiz.de/10012174866
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Does the presence of governance structure affect small and medium-sized enterprise performance? : vidence from an emerging market
Okofo-Darteh, Daniel; Asamoah, Emmanuel - In: Entrepreneurial business and economics review : EBER 8 (2020) 3, pp. 117-133
the study. All selected participants completed questionnaires on governance structure and shared their informed perception … focus on how SMEs in Ghana can put CEOs and board succession plans in place so as to ensure creativity … various indicators of business performance of SMEs in Ghana. Therefore, this study sought to assess the contribution of …
Persistent link: https://www.econbiz.de/10012518075
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Does the internal audit committee contribute to the overall firm performance or an appearance only? Evidence from an emerging market
Saha, Debashis - 2022
The research aims to assess the association between the qualities of an audit committee and corporate performance. Employing secondary data from 53 Dhaka Stock Exchange (DSE)-listed banks and financial institutions (522 firm-year observations; 2008-2018), the findings, using a fixed-effect...
Persistent link: https://www.econbiz.de/10013406879
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Internal and external corporate governance mechanisms and earnings management: an international perspective
Zehri, Fatma; Zgarni, Inaam - In: Journal of accounting & management information systems … 19 (2020) 1, pp. 33-64
Persistent link: https://www.econbiz.de/10012388715
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The impact of audit committee characteristics on audit fees : evidence from Ghana
Selase, Afenya Millicent; Arthur, Benedict; Kwarteng, … - In: Cogent business & management 9 (2022) 1, pp. 1-20
The purpose of the study was to establish the impact of audit committee characteristics on audit fees from listed … companies in Ghana. Audit committee size, gender diversity, meeting, and financial expertise were adopted to measure audit … committee characteristics against the fees charged by the audit firms. The study utilized a different set of empirical …
Persistent link: https://www.econbiz.de/10014443557
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The effects of internal audit, audit committee and firm characteristics on audit fees in a multi-country and industry setting
Joshi, Prem Lal; Deshmukh, Ashutosh; Azibi, Jamel - In: Emerging Markets Journal : EMAJ 11 (2021) 2, pp. 25-35
Persistent link: https://www.econbiz.de/10012805312