Purpose: This paper aims to examine the question of whether external auditors incorporate equity holdings by overlapping audit committee members as a priced governance factor and tests whether this attribute, as a mechanism for ensuring good governance, affects the propensity for external...

Purpose – This paper seeks to examine the relationship between corporate governance and the value‐relevance of accounting information in Australia. Design/methodology/approach – This paper uses board, audit committee and external audit related variables to proxy for corporate governance....

Purpose – The purpose of this paper is to investigate the impact of different categories of ownership concentration on corporate voluntary disclosure practices in New Zealand. Design/methodology/approach – The study applies panel data regression analysis to a sample of New Zealand listed...

Purpose – The paper aims to examine the value relevance of alternative accounting performance measures in Australia. It also documents the relative and incremental value relevance of revenue vis‐à‐vis earnings and the longitudinal changes in such value relevance. Finally, the impact of...

Purpose – The purpose of this paper is to investigate the impact of different categories of ownership concentration on corporate voluntary disclosure practices in New Zealand. Design/methodology/approach – The study applies panel data regression analysis to a sample of New Zealand listed...

Purpose – This paper seeks to examine the relationship between corporate governance and the value-relevance of accounting information in Australia. Design/methodology/approach – This paper uses board, audit committee and external audit related variables to proxy for corporate governance....

Purpose – The paper aims to examine the value relevance of alternative accounting performance measures in Australia. It also documents the relative and incremental value relevance of revenue vis-à-vis earnings and the longitudinal changes in such value relevance. Finally, the impact of...