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Earnings management and board oversight: an international comparison

Jouber, Habib; Fakhfakh, Hamadi - In: Managerial Auditing Journal 27 (2011) 1, pp. 66-86

Purpose – This paper attempts to investigate the relationships between the board of directors' characteristics and earnings management being a proxy of earnings quality in two separate countries, France and Canada. Specifically, it aims to investigate how certain contextual features affect...

Persistent link: https://www.econbiz.de/10014929274

Does good corporate governance enhance accruals quality during financial crises?

Aldamen, Husam; Duncan, Keith - In: Managerial Auditing Journal 31 (2016) 4/5, pp. 434-457

Purpose The purpose of this study is to examine the efficacy of corporate governance systems in enhancing earnings quality during the recent global financial crisis (GFC). The literature provides insight into the corporate governance–accruals quality relationship during periods of relative...

Persistent link: https://www.econbiz.de/10014930055

Corporate governance, disclosure and foreign share ownership on the Ghana Stock Exchange

Bokpin, Godfred A.; Isshaq, Zangina - In: Managerial Auditing Journal 24 (2009) August, pp. 688-703

ownership on the Ghana Stock Exchange (GSE). Design/methodology/approach – The paper follows the trinary procedure of Aksu and … share ownership despite the numerous studies carried out on the GSE. …

Persistent link: https://www.econbiz.de/10009350155

Disclosure and corporate governance in developing countries: evidence from Ghana

Tsamenyi, Mathew; Enninful‐Adu, Elsie; Onumah, Joseph - In: Managerial Auditing Journal 22 (2007) 3, pp. 319-334

/methodology/approach – The data for the analysis are gathered from 22 listed companies on the Ghana Stock Exchange (GSE representing 95 percent … in studies from other developing countries the study finds that the level of disclosure in Ghana is low. Furthermore …. However, this research is limited because it focuses on only companies listed on the GSE. The results may therefore not be …

Persistent link: https://www.econbiz.de/10014929064

Corporate governance, disclosure and foreign share ownership on the Ghana Stock Exchange

Bokpin, Godfred A.; Isshaq, Zangina - In: Managerial Auditing Journal 24 (2009) 7, pp. 688-703

Persistent link: https://www.econbiz.de/10014929178

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

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

Purpose –The aim of this paper is to examine the nexus between firm-specific attributes and a company’s decision to setup a separate risk management committee (RMC) as a sub-committee of the board within the context of an emerging economy, South Africa. Design/methodology/approach –The...

Persistent link: https://www.econbiz.de/10010934898

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...

Persistent link: https://www.econbiz.de/10009319191

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

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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