Narrow search
Showing 1 - 10 of 3,167
Cover Image
Three Essays on the Interrelationships Among Financial Restatements, Corporate Governance, Market Microstructure and the Firm's Rate of Return
Shankar, Siddharth - 2008
multiple restatement announcement companies.First essay examines the stock performance of companies announcing the financial … restatement multiple times. The postulation is that prior research overestimates the abnormal return by not separating single … restatement companies from multiple restatement companies. This study investigates how market penalizes the companies that …
Persistent link: https://www.econbiz.de/10009460483
Cover Image
Is Corporate Governance A Determinant of Auditor Choice?-Evidence From Turkey
KARAIBRAHIMOGLU, Yasemin - In: Ege Academic Review 13 (2013) 2, pp. 273-284
External independent audit is an important component of strong corporate governance. The choice of independent external auditor is determined by several different factors. Besides all firm-specific factors, corporate governance might be a determinant of external auditor choice. The relation...
Persistent link: https://www.econbiz.de/10010643660
Cover Image
Corporate Governance, Legal Environment, and Auditor Choice in Emerging Markets
Hossain, Mahmud; Lim, Chee Yeow; Tan, Patricia Mui Siang - In: Review of Pacific Basin Financial Markets and Policies … 13 (2010) 01, pp. 91-126
In this study, we examine the effect of firm-level governance on the firm's choice of an external auditor. Further, we test how the relation between corporate governance and auditor choice may be affected by the strength of legal environment. The results show that firm-level governance scores...
Persistent link: https://www.econbiz.de/10008472619
Cover Image
Efficiency and opportunism in auditor quality choice in emerging audit services markets: The case of Bangladesh
Karim, AKM Waresul; Zijl, Tony van - In: International Journal of Accounting and Information … 21 (2013) June, pp. 241-256
Purpose – The purpose of this paper is to test the relative strengths of efficiency and opportunistic considerations in making client auditor choice decisions in an emerging audit services market. The authors examine whether the degrees of foreign and institutional shareholdings, audit...
Persistent link: https://www.econbiz.de/10010686115
Cover Image
Impact of board ownership, CEO-Chair duality and foreign equity participation on auditor quality choice of IPO companies: Evidence from an emerging market
Karim, A.K.M. Waresul; Zijl, Tony van; Mollah, Sabur - In: International Journal of Accounting and Information … 21 (2013) March, pp. 148-169
Purpose – The purpose of this paper is to examine the impact of corporate governance on auditor quality choice by IPO companies in an emerging market setting. It seeks to identify whether efficiency or opportunism is the driving force behind the choice of auditors in Bangladeshi firms going...
Persistent link: https://www.econbiz.de/10010686116
Cover Image
Distance Leadership : Modellentwicklung, empirische Überprüfung und Gestaltungsempfehlungen
Eichenberg, Timm - 2007
Persistent link: https://www.econbiz.de/10004909959
Cover Image
HOW BIG ARE ’BIG FOUR’ COMPANIES – EVIDENCE FROM ROMANIA
BERINDE, SORIN ROMULUS - In: JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA (2013)
The audit market is divided between two main categories of auditors: Big Four auditors and Non Big Four auditors. The general accepted opinion is that the former cover most audit services. The objective of the study is to quantify the share covered by Big Four auditors at the level of Romanian...
Persistent link: https://www.econbiz.de/10010838275
Cover Image
Emphasizing the Role of Financial Audit by World Financial Crisis
Valentina, Þugui - In: Ovidius University Annals, Economic Sciences Series XI (2011) 1, pp. 2201-2207
It is appropriate that the role and scope of audit to be made and investigated in the general context of reform of financial market regulation. The audit, along with corporate oversight and governance, should contribute heavily to financial stability, because its role is to provide a guarantee...
Persistent link: https://www.econbiz.de/10010631906
Cover Image
Corporate Financial Distress and Bankruptcy: A Survey
Senbet, Lemma W.; Wang, Tracy Yue - In: Foundations and Trends(R) in Finance 5 (2012) 4, pp. 243-335
This survey provides a synthetic and evaluative survey of issues in corporate financial distress and bankruptcy. This area has moved into a public domain as a result of the recent global financial crisis that witnessed failures of many venerable institutions that got rescued by the government....
Persistent link: https://www.econbiz.de/10010883376
Cover Image
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