Showing 1 - 10 of 53,819
This study examines the relation between state ownership and the performance of Chinese listed companies during the period 2002-2004. Results confirm that higher levels of direct state ownership have a negative, significant impact on market performance (Tobin’s Q) but not on operating...
Persistent link: https://www.econbiz.de/10014349821
This paper deals with the issues of public sector status and privatization process in Russia. The authors focus on the … share of the public sector in the Russian economy, privatization policy and new legislation on privatization. They also …
Persistent link: https://www.econbiz.de/10013103430
the concept of public and private domains in constitutional law and economics, the private fund regulation will be … regulation may be justified. This paper further studies the two-pronged approach to addressing risk spillovers in the Dodd …-Frank act in light of the public-private dichotomy. First, the recent extension of government regulation to directly regulate …
Persistent link: https://www.econbiz.de/10013075089
This paper empirically examines the impact of shareholder ratification of auditors (SRA) voting results on audit fees in a mandatory and binding ratification setting (i.e., Germany). Motivation for our study comes from the widespread implementation of SRA in Europe. Furthermore, it addresses...
Persistent link: https://www.econbiz.de/10012901002
This paper is a case study-based investigation of aspects of the current paradigmatic approach to ‘good' corporate governance with its focus on the interlinked roles of internal control and risk management procedures, internal audit and external audit, overseen and co-ordinated by a formal...
Persistent link: https://www.econbiz.de/10012906639
This paper examines the association between changes of the audit committee (AC) chair on audit quality and audit fees. We find that changes of the AC chair are negatively associated with audit quality. This finding indicates that firm-specific knowledge and task-related experience have an impact...
Persistent link: https://www.econbiz.de/10014361773
Persistent link: https://www.econbiz.de/10014302090
Using a comprehensive sample of audits for public companies in China, we demonstrate whether and how bad audit behavior spreads among individual auditors (i.e., CPAs). CPAs are deemed to be “diseased” during the period when their audits fail, and are subsequently sanctioned by the...
Persistent link: https://www.econbiz.de/10012903068
This study addresses the international debate over whether the rotation of audit firms should be mandatory. Mandatory rotation rules have been adopted by the European Union, but have not been established in the United States. Proponents of the policy believe that a long tenure auditor-client...
Persistent link: https://www.econbiz.de/10012919251
We use changes in firm officers and external auditors to examine the relative influences of these parties on annual report textual disclosures. Using a sample of public companies that file XBRL-tagged financial statements with the SEC between 2011 and 2018, we find that changes in chief...
Persistent link: https://www.econbiz.de/10012849471