Die Arbeit untersucht die Performance von Familienunternehmen im Rahmen einer empirischen Studie anhand von 892 Datens … Familienunternehmen durch den Einsatz vielf?ltiger Familienvariablen hinsichtlich der Aspekte Eigentum, Kontrolle und Management … Eignerfamilien und externen Anteilseignern gelten als urs?chlich f?r Performanceunterschiede zwischen Familienunternehmen und …

reporting, but only when the audit committee exhibits characteristics associated with the provision of weak oversight. We also … committees can moderate threats to auditor independence thus protecting the quality of financial reporting. The study discusses …

apparent non-existent or “broken” corporate governance policies, sweeping measures of financial reporting reform ensued, having … auditors, and procedures concerning auditors’ assessment of client risk. The purpose of my dissertation is to advance knowledge … forecasts is positively associated with audit committee tenure and “busyness”. These results suggest that auditors consider …

This paper discusses the added value that business can gain from the internal auditors via their consulting role. It is … obtained by internal auditors in order to add value and improve organizational competitiveness would be a good strategy. In the … that internal auditors provided consultation upon the request of management, board of directors or audit committee, on ad …

internal auditors and the impact on a firm’s growth opportunities and performance and specifies how each of them can exert its …

characteristic for emerging markets, including Poland, where large shareholders have the power to monitor managers and can act as a …Corporate governance aims to reduce expropriation of investors by managers. This thesis identifies and empirically …