Showing 1 - 10 of 236
Purpose – The purpose of this study is to examine whether there is a relation between corporate governance and the …/methodology/approach – The paper analyses all the Italian listed companies that from 2002 to 2010 were subject to accounting enforcement actions …, finally, the presence of a big audit firm. Using non parametric tests, the paper compares the governance characteristics of …
Persistent link: https://www.econbiz.de/10010814994
Adopting the Sarbanes‐Oxley Act has provided impetus to reforming corporate accounting and corporate governance …
Persistent link: https://www.econbiz.de/10014928862
Purpose – The purpose of this study is to examine whether there is a relation between corporate governance and the …/methodology/approach – The paper analyses all the Italian listed companies that from 2002 to 2010 were subject to accounting enforcement actions …, finally, the presence of a big audit firm. Using non parametric tests, the paper compares the governance characteristics of …
Persistent link: https://www.econbiz.de/10014929299
Purpose –This paper aims to witness the importance of corporate governance mechanisms and investigates the relationship … governance mechanisms for non-financial UK companies. Design/methodology/approach – Computerized content analysis using QSR NVivo … governance mechanisms on forward-looking information. Findings - The results show that board size and the independence of the …
Persistent link: https://www.econbiz.de/10010934891
literature. Investigating the role of firm-specific governance attributes other than those considered in the present study (e … potentially useful to the King Committee and other corporate governance regulators in South Africa in their effort to improve … corporate governance practices. Originality/value -The present study focuses on firms drawn from an emerging economy which has …
Persistent link: https://www.econbiz.de/10010934898
corporate governance reformists for mechanisms to curb excessive opportunistic behavior amongst corporate management. Auditor …
Persistent link: https://www.econbiz.de/10009319191
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
financial expertise: accounting and non-accounting financial expertise. Findings – The results support the notion that an …
Persistent link: https://www.econbiz.de/10009319193
quality of accounting information, including the reported earnings. Design/methodology/approach – A total of 16 semi … survey distributed among three groups of respondents, namely, accounting academics, external auditors, and financial managers …
Persistent link: https://www.econbiz.de/10009319208
earnings management (EM) and the impact of corporate governance (CG) mechanisms on that association. Design …
Persistent link: https://www.econbiz.de/10009319210