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Competition, corporate governance, ownership structure and risk reporting
Mokhtar, Ekramy Said; Mellett, Howard - In: Managerial Auditing Journal 28 (2013), pp. 838-865
Purpose – This study aims to measure the extent of mandatory and voluntary risk reporting and investigate the impact of competition, corporate governance and ownership structure on risk reporting practices in annual reports of Egyptian companies. Design/methodology/approach – A number of...
Persistent link: https://www.econbiz.de/10010711256
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Does audit committee substitute or complement other corporate governance mechanisms
Hassan, Yousef; Hijazi, Rafiq; Naser, Kamal - In: Managerial Auditing Journal 32 (2017) 7, pp. 658-681
Purpose The purpose of this paper is to examine the relation between audit committee (AC) and a set of other corporate governance mechanisms in one of the emerging economies, United Arab of Emirates (UAE). In particular, the current study examines whether an effective AC can serve as a...
Persistent link: https://www.econbiz.de/10014930149
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Competition, corporate governance, ownership structure and risk reporting
Said Mokhtar, Ekramy; Mellett, Howard - In: Managerial Auditing Journal 28 (2013) 9, pp. 838-865
Purpose – This study aims to measure the extent of mandatory and voluntary risk reporting and investigate the impact of competition, corporate governance and ownership structure on risk reporting practices in annual reports of Egyptian companies. Design/methodology/approach – A number of...
Persistent link: https://www.econbiz.de/10014930237
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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
Purpose –The aim of this paper is to examine the nexus between firm-specific attributes and a company’s decision to …, auditor reputation, reporting risk and financial leverage have an influence on a firm’s decision to establish RMC as a … firm’s decision to form a separate RMC. Research limitations/implications - As in most empirical studies, this study …
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...
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
Purpose – The purpose of this paper is to assess respondents' perceptions of the quality of reported earnings in Egypt. To this end, three main issues are investigated: first, the potential incentives for engagement in earnings manipulation; second, the techniques most frequently used 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
Purpose – The purpose of this paper is to examine the association between corporate environmental disclosure (CED) and earnings management (EM) and the impact of corporate governance (CG) mechanisms on that association. Design/methodology/approach – The paper uses performance-matched...
Persistent link: https://www.econbiz.de/10009319210