Using data from 2004 to 2008, we find that an audit committee is an important monitoring mechanism as audit committee independence, expertise and size are associated with reduced levels of abnormal accruals, our measure of earnings management. This study also attempts to discern when the...

This paper examines the impact of targe board recommendations on the probability of the bid being successful in the Australian takeovers context. Specifically, we model the success rate of the bid as a binary dependent variable and target board recommendations or the board hostility as our key...

The objective of this paper is to examine how the public sector corporate governance in Brunei Darussalam - a member of ASEAN - is embedded in country's political and economic environment. Specifically,the misappropriation of billions of public funds in 1997 led to serious financial problems and...

This paper investigates climate change-related corporate governance and related disclosure practices of five major energy-intensive companies in Australia over a 16 year period (from 1992 to 2007). More particularly, we are focusing on the disclosures that provide information about the policies...

Risk Management is an important process to be carried out for any form of interaction before decision-making. This process will help the concerned user to take steps and actions accordingly in order to address risks and achieve the activity's desired goals. Various techniques and approaches for...

Integration of risk management and management control is emerging as an important area in the wake of the Sarbanes-Oxley Act and with ongoing development of frameworks such as the Enterprise Risk Management (ERM) framework from the Committee of Sponsoring Organizations of the Treadway Commission...

Information security policy defines the governance and implementation strategy for information security in alignment with the corporate risk policy objectives and strategies. Research has established that alignment between corporate concerns may be enhanced when strategies are developed...

With perpetual strains on resources, road agencies need to develop network-level decision-making frameworks to ensure optimum resource allocation. This is especially true for intelligent transport systems (ITS) and, in particular, variable message signs (VMSs), a key component of incident...

This paper reports the results of a field study examining the ability of decision-makers to effectively account for evolving and sporadically changing information in their subjective probability judgments. The research is conducted in a naturalistic setting where it is possible to measure the...