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The management audit as a tool to foster corporate governance: an inquiry in Switzerland
Brender, Nathalie; Yzeiraj, Bledi; Fragniere, Emmanuel - In: Managerial Auditing Journal 30 (2015) 8/9, pp. 785-811
Purpose – This paper aims to investigate management auditing, a thorough examination of an organization and the … management in place, through an empirical research to gather data about how management audits are perceived and implemented among … responsibilities as defined by corporate governance rules. Management auditing could thus be used to improve corporation performance …
Persistent link: https://www.econbiz.de/10014929935
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The association between disclosure of forward-looking information and corporate governance mechanisms: Evidence from the UK before the financial crisis period
Al-Najjar, Basil; Abed, Suzan - In: Managerial Auditing Journal 29 (2014), pp. 578-595
Purpose –This paper aims to witness the importance of corporate governance mechanisms and investigates the relationship between the quality of disclosure of forward-looking information in the narrative sections of annual reports and the governance mechanisms for non-financial UK companies....
Persistent link: https://www.econbiz.de/10010934891
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Determinants of voluntary formation of risk management committees: Evidence from an emerging economy
Sekome, Nkoko Blessy; Lemma, Tesfaye Taddesse - In: Managerial Auditing Journal 29 (2014), pp. 649-671
setup a separate risk management committee (RMC) as a sub-committee of the board within the context of an emerging economy ….g. gender of directors, ownership structure, etc.) could further enhance the understanding of antecedents of risk-management … quality of risk management practices of companies listed on the JSE. Furthermore, the results provide insights that are …
Persistent link: https://www.econbiz.de/10010934898
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Auditor quality and earnings management: Singaporean evidence
Rusmin, Rusmin - In: Managerial Auditing Journal 25 (2010) July, pp. 618-638
Purpose – The purpose of this paper is to examine the association between the magnitude of earnings management and … auditor quality. It focuses on earnings management in response to mounting pressure amongst investors, policy makers and … corporate governance reformists for mechanisms to curb excessive opportunistic behavior amongst corporate management. Auditor …
Persistent link: https://www.econbiz.de/10009319191
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Internal audit and audit fees: further evidence
Singh, Harjinder; Newby, Rick - In: Managerial Auditing Journal 25 (2010) May, pp. 309-327
Purpose – The paper aims to examine the direction of the relationship between a firm's internal audit function and its external audit fees, extending a previous study by Goodwin-Stewart and Kent, which used data from 2000. Design/methodology/approach – The paper uses publicly available...
Persistent link: https://www.econbiz.de/10009319192
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Audit committee financial expertise and misappropriation of assets
Mustafa, Sameer T.; Youssef, Nourhene Ben - In: Managerial Auditing Journal 25 (2010) March, pp. 208-225
Purpose – The purpose of this paper is to investigate the relationship between the financial expertise of the audit committee (AC) and the incidence of misappropriation of assets in publicly held companies in the USA. Design/methodology/approach – The sample consists of 28 publicly held...
Persistent link: https://www.econbiz.de/10009319193
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Assessing the perceptions of the quality of reported earnings in Egypt
Kamel, Hany; Elbanna, Said - In: Managerial Auditing Journal 25 (2010) January, pp. 32-52
management has been based on the US data. Therefore, research undertaken in a country such as Egypt, where the environment in …
Persistent link: https://www.econbiz.de/10009319208
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Corporate environmental disclosure, corporate governance and earnings management
Sun, Nan; Salama, Aly; Hussainey, Khaled; Habbash, Murya - In: Managerial Auditing Journal 25 (2010) July, pp. 679-700
earnings management (EM) and the impact of corporate governance (CG) mechanisms on that association. Design …
Persistent link: https://www.econbiz.de/10009319210
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The association between corporate governance guidelines and risk management and internal control practices: Evidence from a comparative study
Sarens, Gerrit; Christopher, Joe - In: Managerial Auditing Journal 25 (2010) May, pp. 288-308
Purpose – The purpose of this paper is to investigate whether the weaker focus on risk management and internal control … within the Belgian corporate governance guidelines is associated with less developed risk management and internal control … governance guidelines on risk management and internal control is associated with less developed risk management and internal …
Persistent link: https://www.econbiz.de/10009319214
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Financial restatements and corporate governance among Malaysian listed companies
Abdullah, Shamsul Nahar; Yusof, Nor Zalina Mohamad; … - In: Managerial Auditing Journal 25 (2010) July, pp. 526-552
Purpose – This paper seeks to examine the effects of Malaysian Code on Corporate Governance on the nature of financial restatements in Malaysia and whether corporate governance characteristics are associated with financial restatements. Design/methodology/approach – Data for this paper are...
Persistent link: https://www.econbiz.de/10009319225