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The Position of Companies in the Czech Republic and Great Britain in the Years 2012-2013 to Corporate Governance
Jurka, Robert - In: Český finanční a účetní časopis 2014 (2014) 3, pp. 165-176
This paper deals with the development of corporate governance in companies in the Czech Republic and Great Britain in 2012-2013. Aim of this paper is not only to become familiar with the basic regulations of the issue, but also draw attention to the state of corporate governance in the area of...
Persistent link: https://www.econbiz.de/10011194607
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The role of the audit committee and institutional investors in constraining earnings management : evidence from Chinese firms listed in Hong Kong
Lin, Philip Teng; Hutchinson, Marion R.; Percy, Majella - 2009
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...
Persistent link: https://www.econbiz.de/10009438215
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Changes in Internal Auditing During the Time of the Major US Accounting Scandals
Carcello, Joseph V.; Hermanson, Dana R.; Raghunandan, K. - 2005
We examine changes in internal auditing during the time of the Enron and WorldCom disasters and the related legislative and media focus on internal control and corporate governance. Data gathered from 271 mid-sized US public companies reveal that internal audit budgets, staffing levels, meetings...
Persistent link: https://www.econbiz.de/10009459081
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Client Importance and Earnings Management: The Moderating Role of Audit Committees
Sharma, Vineeta D.; Sharma, Divesh S.; … - 2011
This study provides empirical evidence on how the association between the economic importance of a client to the auditor and earnings management is moderated by the audit committee. We employ city office-level client importance fee-based measures, both performance-adjusted discretionary total...
Persistent link: https://www.econbiz.de/10009459106
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Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions
Carcello, Joseph V.; Hermanson, Dana R.; Ye, Zhongxia Shelly - 2011
Over the past two decades, the corporate governance literature in accounting and auditing has grown rapidly. To better understand this body of work, we discuss 12 recent literature review or meta-analysis papers and summarize selected results (i.e., clusters of papers with new and interesting...
Persistent link: https://www.econbiz.de/10009459107
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Three Essays on Corporate Governance and Meeting-Beating or Missing Analyst Forecasts
Rickling, Maria F - 2011
The beginning of the 21st century was plagued with unprecedented instances of corporate fraud. In an attempt to address apparent non-existent or “broken” corporate governance policies, sweeping measures of financial reporting reform ensued, having specific requirements relating to the...
Persistent link: https://www.econbiz.de/10009460447
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Audit committee and internal audit and the quality of earnings: empirical evidence from Spanish companies
García, Laura Sierra; Barbadillo, Emiliano Ruiz; … - In: Journal of Management and Governance 16 (2012) 2, pp. 305-331
Persistent link: https://www.econbiz.de/10010989437
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The effectiveness of the audit committee in Spain: implications of its existence on the auditor’s opinion
Suárez, Javier Andrés; García, Elena Cabal; Méndez, … - In: SERIEs 4 (2013) 3, pp. 333-352
This research work is aimed at determining the effectiveness of the Audit Committee (AC), analyzing its impact on the reliability of accounting information issued by spanish listed companies. With this aim, we study whether certain features such as its voluntary or otherwise compulsory...
Persistent link: https://www.econbiz.de/10010994599
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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
between the quality of disclosure of forward-looking information in the narrative sections of annual reports and the … audit committee are associated with the level of voluntary disclosure of forward-looking information. Research limiations … corporate governance mechanism and disclosure quality of forward-looking information using sample of companies before financial …
Persistent link: https://www.econbiz.de/10010934891
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Does Industry Regulation Matter? New Evidence on Audit Committees and Earnings Management
He, Lerong; Yang, Rong - In: Journal of Business Ethics 123 (2014) 4, pp. 573-589
This paper investigates the moderating role of industry regulation on the effectiveness of audit committees in restricting earnings management. Using comprehensive panel data of S&P 1500 firms between 2003 and 2007, we find that the proportion of CEO directors on an audit committee is positively...
Persistent link: https://www.econbiz.de/10010938065