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Cumulative voting and the conflicts between board and minority shareholders

Zhao, Aiwu; Brehm, Alexander J. - In: Managerial Finance 37 (2011) May, pp. 465-473

Purpose – The purpose of this paper is to investigate whether cumulative voting can help ease the conflicts between board of directors and minority shareholders. Design/methodology/approach – The authors use voting result of shareholder proposals as an indicator of the level of conflicts...

Persistent link: https://www.econbiz.de/10009275428

Monitoring CEOs: can insider-dominated boards do a good job?

Wang, Yuwei - In: Managerial Finance 40 (2014), pp. 355-375

Purpose -The purpose of this paper is to examine the monitoring effectiveness of insider-dominated boards and outsider-dominated boards on different types of CEOs. Design/methodology/approach -To test whether boards monitor inside CEOs and outside CEOs differently and to compare the sizes of the...

Persistent link: https://www.econbiz.de/10010757797

Impact of board gender diversity on firm risk

Lenard, Mary Jane; Yu, Bing; York, E. Anne; Wu, Shengxiong - In: Managerial Finance 40 (2014), pp. 787-803

Purpose -The purpose of this paper is to study gender diversity on the board of directors and the relation to risk …-2011. The authors then measure the effect of gender diversity on corporate performance in terms of firm risk, using the model by … Cheng (2008) which measures the variability of stock market return. Findings -The study shows that more gender diversity on …

Persistent link: https://www.econbiz.de/10010812063

The roles, responsibilities and characteristics of audit committee in China

Lin, Z. Jun; Xiao, Jason Z.; Tang, Qingliang - In: Accounting, Auditing & Accountability Journal 21 (2008) July, pp. 721-751

Purpose – The purpose of this paper is to investigate the perceptions of the roles, responsibilities and basic characteristics of audit committees (ACs) in the current business environment in China, from the perspectives of investors/creditors, independent directors (AC members), company...

Persistent link: https://www.econbiz.de/10009318049

The individualization of corporate governance: The approved persons' regime for UK financial services firms

Dewing, Ian P.; Russell, Peter O. - In: Accounting, Auditing & Accountability Journal 21 (2008) September, pp. 978-1000

Purpose – Under the Financial Services and Markets Act 2000, the Financial Services Authority (FSA) is the single regulator of firms in the UK financial services industry. The Act grants extensive powers to the FSA such that it can impose by rules and regulations additional corporate...

Persistent link: https://www.econbiz.de/10009318074

Corporate governance, accountability and mechanisms of accountability: an overview

Brennan, Niamh M.; Solomon, Jill - In: Accounting, Auditing & Accountability Journal 21 (2008) September, pp. 885-906

Purpose – This paper aims to review traditional corporate governance and accountability research, to suggest opportunities for future research in this field. Design/methodology/approach – The first part adopts an analytical frame of reference based on theory, accountability mechanisms,...

Persistent link: https://www.econbiz.de/10009318080

Beyond the boardroom: governmental perspectives on corporate governance

Stein, Mitchell J. - In: Accounting, Auditing & Accountability Journal 21 (2008) September, pp. 1001-1025

Purpose – This paper aims to examine corporate governance and consequences of the Sarbanes-Oxley Act (SOX) in the US from a socio-political perspective. Design/methodology/approach – The author employs neo-liberalism and its related mentality of governmentality to develop an analysis of how...

Persistent link: https://www.econbiz.de/10009318096

Rationality, traditionalism and the state of corporate governance mechanisms: Illustrations from a less-developed country

Uddin, Shahzad; Choudhury, Jamal - In: Accounting, Auditing & Accountability Journal 21 (2008) September, pp. 1026-1051

Purpose – The purpose of this paper is to provide an account of corporate governance practices in Bangladesh. This paper demonstrates that the traditionalist culture mediates the rationalist/legalist framework of corporate governance in Bangladesh. Design/methodology/approach – A series of...

Persistent link: https://www.econbiz.de/10009318105

A critical analysis of the independence of the internal audit function: evidence from Australia

Christopher, Joe; Sarens, Gerrit; Leung, Philomena - In: Accounting, Auditing & Accountability Journal 22 (2009) February, pp. 200-220

Purpose – This study aims to critically analyse the independence of the internal audit function through its relationship with management and the audit committee. Design/methodology/approach – Results are based on a critical comparison of responses from questionnaires sent out to Australian...

Persistent link: https://www.econbiz.de/10009318113

Internal control, accountability and corporate governance: Medieval and modern Britain compared

Jones, Michael John - In: Accounting, Auditing & Accountability Journal 21 (2008) September, pp. 1052-1075

Purpose – The aim of this paper is to compare modern internal control systems with those in medieval England. Design/methodology/approach – This paper uses a modern referential framework (control environment, risk assessment, information and communication, monitoring and control activities)...

Persistent link: https://www.econbiz.de/10009318120