This article first presents a review and assessment of the American Accounting Association's (AAA) governance and internal control. Second, it reports the results of a survey of members of the AAA that was conducted just prior to its annual meeting in August 2011 to solicit their opinions...

Although US and European research has documented improvement in earnings quality associated with corporate governance characteristics, the situation in Latin America is questionable, given the business environment in which firms operate, which is characterized by controlling family ownership and...

In the theoretical framework of corporate governance this article studies the efficiency of the control exerted by the ownership structure and the board of directors on managers. The confrontation of entrenchment theory and agency theory allows to determine the necessary conditions of the...

In the theoretical framework of corporate governance this article studies the efficiency of the control exerted by the ownership structure and the board of directors on managers. The confrontation of en-trenchment theory and agency theory allows to determine the necessary conditions of the...

We examine the elements that influence the choice of the board leadership structure:CEO duality or an independent board leadership structure. Two characteristics related to corporate governance are considered:corporate performance and ownership structure. Two other factors are introduced into...

We construct a Corporate Governance Index for 500 large listed Indian firms for the period from 2003 to 2008 in this paper. The index construction uses information on four important corporate governance mechanisms: the board of directors, the ownership structure, the audit committee, and the...

Developing banking standards is an important process for a country’s financial and economic well being. Their importance incites governments to insure the stability and the good performance of their banking systems. Accordingly, several researchers pay a particular attention to banking...

In this article, we examine the factors determining the representation of women on boards of directors by considering three main questions. The first question deals with the relationship between characteristics of ownership and governance on one side, and female directorship on the other. The...

(VF)La limitation du problème du free cash flow dépend de l’efficacité des mécanismes de gouvernance. Dans notre étude, nous supposons que les mécanismes de gouvernance peuvent agir directement sur le niveau du free cash flow ou indirectement à travers les politiques d’endettement et...

This paper examines the sensitivity of the governance mechanisms to the financial information quality in an emerging context which is the Tunisian market. It focuses mainly on the characteristics of the board of directors and the ownership structure in order to determine the principal governance...