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This paper attempts to provide a summary of findings of the fast-growing theoretical and empirical literature on audit committee mainly basing on several available articles. Particular emphasis was given on the issues like the conflicts arising from the relationship between managers and...
Persistent link: https://www.econbiz.de/10011108526
variable. As for explanatory variables, we put together a set of proxies for quality of bank governance and management, such as ….g. degree of Board independence, qualification of external auditors), stability of bank’s governing bodies (Management Board and … bank, stability of the governing bodies, involvement of well-established external auditors and also that strategic …
Persistent link: https://www.econbiz.de/10005042720
Through a consideration of factors which have resulted in a more reduced role for the external auditor in certain jurisdictions – when compared to others, this paper will consider, as well as highlight why an enhanced awareness of the role of the external auditor in such jurisdictions will be...
Persistent link: https://www.econbiz.de/10009647355
Do jurisdictions with concentrated ownership structures require less reliance on audits as corporate governance mechanisms and devices? Why do concentrated ownership structures still prevail in certain jurisdictions which are considered to be “market based corporate governance systems”? More...
Persistent link: https://www.econbiz.de/10011267870
We study an agency problem in private universities — the conflict between controlling families and other stakeholders. We investigate whether universities over which controlling families have disproportionately significant power relative to the amount of funds they contribute, that is,...
Persistent link: https://www.econbiz.de/10011258770
The debate on competition and innovation has produced a wide range of theoretical and empirical findings. Recently, corporate governance quality has emerged as an additional factor that may complement or substitute for competition’s effect on innovation. We aim to contribute to the debate by...
Persistent link: https://www.econbiz.de/10011258940
Abstract This paper examines from the developing countries perspective important analytical and policy issues arising from: a) the current international discussions about corporate governance in relation to the New International Financial Architecture; b) changes in the international competitive...
Persistent link: https://www.econbiz.de/10011259047
This paper examines the associations between diversity of board members and financial performance of the firms listed on the Indonesia Stock Exchange (IDX). Three demographic characteristics of board members—gender, nationality, and age—are used as the proxies for diversity. Using a sample...
Persistent link: https://www.econbiz.de/10011259048
No, we find no evidence for a return-enhancing role for corporate real estate holdings, which is consistent with the previous literature. Instead, our study based on a sample of U.S. listed corporations suggests that corporate real estate holdings are a form of managerial “empire building”....
Persistent link: https://www.econbiz.de/10011259060
This research paper throws light on the relationship between the corporate governance and Firm financial performance in Cement industry of Pakistan. This study gives attention to three variables which include board Size, Family controlled firms, and CEO duality. Firm’s performance is measured...
Persistent link: https://www.econbiz.de/10011259097