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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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SOME ASPECTS REGARDING THE RELATION BETWEEN MANAGEMENT, INTERNAL AUDITOR AND EXTERNAL AUDITOR
BOTEZ, DANIEL - In: International Conference Modern Approaches in … 5 (2011) 1, pp. 95-99
ensure appropriateness. In these circumstances, the firm's manager will normally ask questions about the effectiveness of the … for cooperation between entity and stakeholders. …
Persistent link: https://www.econbiz.de/10010541114
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The internal audit function: Perceptions of internal audit roles, effectiveness and evaluation
Soh, Dominic S.B.; Martinov-Bennie, Nonna - In: Managerial Auditing Journal 26 (2011) July, pp. 605-622
audit (IA) function and the factors perceived to be necessary to ensure its effectiveness. The current performance … the perceptions of key corporate governance actors about the evolving role of IA, as well as IA effectiveness, in terms of … the role of IA and perceptions of its effectiveness. However, the findings also suggest that performance evaluation …
Persistent link: https://www.econbiz.de/10009320921
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INTERNAL AUDIT AND ITS ROLE IN IMPROVING CORPORATE GOVERNANCE SYSTEMS
Tabara, Neculai; Ungureanu, Mihaela - In: Annales Universitatis Apulensis Series Oeconomica 1 (2012) 14, pp. 12-12
needs of different stakeholders.Implementing a system of corporate governance involves the basic principles leading …
Persistent link: https://www.econbiz.de/10010838716
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Audit Committees in Central Banks
Sullivan, Kenneth; Gilson, Marie-Thérèse Camilleri; … - International Monetary Fund (IMF) - 2007
This paper reviews the tasks and design of audit committees, increasingly recommended as a way to strengthen financial accountability and good central bank governance. It outlines the motivations for the establishment of audit committees in commercial corporations and public sector entities, and...
Persistent link: https://www.econbiz.de/10005605398
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Australia; Financial Sector Assessment Program: Technical Note: Investor Protection, Disclosure, and Financial Literacy
International Monetary Fund (IMF); International … - 2006
This study reviews selected issues on investor protection and corporate governance in Australia, and concludes that the corporate governance framework for Australian-listed companies is largely healthy and dynamic. Shareholder activism is an important element of corporate governance because it...
Persistent link: https://www.econbiz.de/10011243130
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Corporate Governance gemäß BilMoG und SOX
Kubisch, Sabine - Fachbereich Wirtschaft, Fachhochschule Stralsund - 2009
Durch vermehrt aufgetretene Finanzskandale und Zusammenbrüche namhafter Unternehmen wurde in den letzten Jahren das Vertrauen der Anleger nachhaltig gestört. Um die Glaubwürdigkeit in die veröffentlichten Finanzinformationen und in die Sicherheit der unternehmerischen Überwachungsprozesse...
Persistent link: https://www.econbiz.de/10010984579
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The impact of the characteristics of the board of directors on the financial performance of Tunisian companies
Zied, Bouaziz; Mohamed, Triki - In: International Journal of Managerial and Financial Accounting 5 (2013) 2, pp. 178-201
The board of directors plays a key role as an internal mechanism of corporate governance. Indeed, its effectiveness is … dependent on the presence of several factors, the most important are related to characteristics that relate primarily to the … deterministic between the board's characteristics and financial performance measured by three different ratios, namely ROA, ROE and …
Persistent link: https://www.econbiz.de/10010669561
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Corporate executive’s gender and audit fees
Huang, Ting-Chiao; Huang, Hua-Wei; Lee, Chih-Chen - In: Managerial Auditing Journal 29 (2014), pp. 527-547
Purpose –The purpose of this study is to investigate the association between a corporate executive’s gender and audit fees. Based on the findings of extant research that there are gender-based differences that may have implications for the financial reporting process, the authors posit an...
Persistent link: https://www.econbiz.de/10010795415
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Board of Directors, Audit Committee Characteristics and Performance of Saudi Arabia Listed Companies
Al-Matari, Yahya Ali; Al-Swidi, Abdullah Kaid; Fadzil, … - In: International Review of Management and Marketing 2 (2012) 4, pp. 241-251
directors, the audit committee characteristics and the performance of the Saudi companies listed in the Saudi stock exchange … (TADAWL) in 2010, excluding financial companies. The statistical results of the study are not in line with the agency theory … that board of directors and audit committee might mitigate agency problems leading to reduced agency cost by aligning the …
Persistent link: https://www.econbiz.de/10010595431