its voluntary or otherwise compulsory formation, its independence and activity lead to an improvement of financial …

is publicly available. After peers' punishments, SOEs also increase their board independence, reduce inefficient …

governance regulations are considered exemplars for Latin American countries but its auditing profession is not well developed … independence because the results indicate that a short audit partner tenure leads to the auditor not developing client …

composition of boards. In particular, four variables are analyzed: BOARD_SIZE, BOARD_INDEPENDENCE, BOARD_DILIGENCE (measured by … deepest economic crisis (2009–2012) the most significant variables that had a positive effect on value creation were BOARD_INDEPENDENCE …

The objective of this paper is to speak about the issue of independence. To reach this goal corporate governance was … independence of the different players. It must be said that the participation in these frauds was shared, at least, by the top … reinforcement of the organization's internal control arose. As concerns the factor of independence, particular stress on the …

This study aims to examine the factors affecting the independence of audit committees (ACs) in the nonfinancial sector … independent directors on corporate boards provide more independence to the audit committees while large audit committees lag … behind regarding independence. It is also found that audit committees enjoy more independence in firms having more …

was scored for committee separation, size, independence, meeting frequency, and the number of female directors. The study …