This paper investigates associations between related party transactions (RPTs) and governance and performance factors of new economy firms. Previous research has examined the related party transactions of large U.S. firms. In contrast, we focus on smaller, newly listed Australian firms. Referred...

This study has examined the relationship between corporate governance structures and the performance of a sample of companies listed on the Malaysian Stock Exchange in the post-Asian financial crisis period beginning 2001 and ending in 2003. The sample was selected to provide matched-pairs of...

This paper examines the impact of corporate governance practices on the reported cost of contracted debt for Australian listed companies. Good governance decreases the variability in cash flows, reduces the probability of default (reduces default risk), increases the quality of value-relevant...

This study tests whether the adoption of Australian best practice corporate governance recommendations have a positive or negative relation with financial performance measured by return on assets (ROA) and Tobin's Q. The governance mechanisms associated with increased ROA and Tobin's Q are the...

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...

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...