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Purpose This paper explores the ethical decision making of internal auditors and the impact of corporate governance mechanisms thereon. It also explores whether ethical decision making is influenced by years of experience in internal auditing. Design/methodology/approach Sixty-six internal...
Persistent link: https://www.econbiz.de/10009483469
The objective of this paper is to highlight the relationship between internal audit and corporate governance, of the improving communication of auditors with the management and governance of a company. The importance of internal audit activity is increasingly contributing to adding value to...
Persistent link: https://www.econbiz.de/10011899331
Ausgangspunkt der vorliegenden Arbeit ist die Feststellung, dass sich die ?konomische Theorie trotz der mehr als 160j?hrigen Geschichte gewerbsm??iger medialer Berichterstattung ?ber das Geschehen rund um M?rkte und Unternehmen lange Zeit kaum mit den Massenmedien besch?ftigt hat. Dabei kann...
Persistent link: https://www.econbiz.de/10009481006
In einem Grundlagenteil beschreibt die Arbeit zunaechst die Ansatzpunkte internationaler Kooperation zur Praevention von Finanzkrisen, fokussierend auf die Regulierung von Banken und Wertpapierfirmen, und beschreibt die wesentlichen Massnahmen und Institutionen der internationalen Zusammenarbeit...
Persistent link: https://www.econbiz.de/10009475321
Forschungslücke leistet die vorliegende Arbeit einen Beitrag dazu, dualistische Aufsichtsräte in Deutschland näher zu beleuchten. Nach … Aufsichtsräten Gegenstand der Untersuchung. Nach einer Aufarbeitung des institutionellen Kontexts in Deutschland zu den Aufgaben der … supervisory boards in Germany. Following the introduction, chapter 2 is devoted to the question of how German supervisory boards …
Persistent link: https://www.econbiz.de/10009475315
The first part of this thesis analyzes and quantifies the magnitude of executive remuneration disclosure of the world’s 245 largest exchange-listed banks, using annual reports as the primary source of information, and the diverse disclosure rules in the 31 countries in which these banks are...
Persistent link: https://www.econbiz.de/10009451182
This paper analyzes efficiency and total factor productivity (TFP) change of large agriculturalenterprises during their … efficiency, which is found to be remarkably significant. At the sametime there is a high variation among individual enterprises … performance.The Tobit regression analysis is conducted where the efficiency scores are related tofactors such as farm type, farm …
Persistent link: https://www.econbiz.de/10009446946
This collection of articles contributes to knowledge of the German insurance industry after its liberalization by analyzing changes in the structure and choice of distribution channels in private insurance markets in the first and second article. In a third article the development of market...
Persistent link: https://www.econbiz.de/10009466986
productivity and efficiency. For the United States in the nineteenth century, it is shown that factories were more efficient than … artisanal shops, and the hypothesis that regional efficiency differences were responsible for different industrial development … paths cannot be confirmed.It is also shown that the american civil war had rather less influence on manufacturing efficiency …
Persistent link: https://www.econbiz.de/10009475331
fully dynamic model class overlapping generations of Fehr (1999) enabling a decomposition of welfare effects into efficiency … the Thai base case data of the year 2000 suggest that the tax reform generate moderate long-term efficiency gains. While …
Persistent link: https://www.econbiz.de/10009476230