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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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Audit committee and internal audit and the quality of earnings: empirical evidence from Spanish companies
García, Laura Sierra; Barbadillo, Emiliano Ruiz; … - In: Journal of Management and Governance 16 (2012) 2, pp. 305-331
Persistent link: https://www.econbiz.de/10010989437
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The effectiveness of the audit committee in Spain: implications of its existence on the auditor’s opinion
Suárez, Javier Andrés; García, Elena Cabal; Méndez, … - In: SERIEs 4 (2013) 3, pp. 333-352
This research work is aimed at determining the effectiveness of the Audit Committee (AC), analyzing its impact on the reliability of accounting information issued by spanish listed companies. With this aim, we study whether certain features such as its voluntary or otherwise compulsory...
Persistent link: https://www.econbiz.de/10010994599
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The association between disclosure of forward-looking information and corporate governance mechanisms: Evidence from the UK before the financial crisis period
Al-Najjar, Basil; Abed, Suzan - In: Managerial Auditing Journal 29 (2014), pp. 578-595
between the quality of disclosure of forward-looking information in the narrative sections of annual reports and the … audit committee are associated with the level of voluntary disclosure of forward-looking information. Research limiations … corporate governance mechanism and disclosure quality of forward-looking information using sample of companies before financial …
Persistent link: https://www.econbiz.de/10010934891
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Does Industry Regulation Matter? New Evidence on Audit Committees and Earnings Management
He, Lerong; Yang, Rong - In: Journal of Business Ethics 123 (2014) 4, pp. 573-589
This paper investigates the moderating role of industry regulation on the effectiveness of audit committees in restricting earnings management. Using comprehensive panel data of S&P 1500 firms between 2003 and 2007, we find that the proportion of CEO directors on an audit committee is positively...
Persistent link: https://www.econbiz.de/10010938065
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Internal and External Supervisory Mechanisms in Corporate Governance
Darko, Tipurić; Boris, Tušek; Davor, Filipović - In: South East European Journal of Economics and Business 4 (2009) 2, pp. 57-70
Good corporate governance depends on well balanced relations between supervisory mechanisms in the corporate governance process. Relations between the supervisory board, as the internal supervisory mechanism, and external auditing, as the external supervisory mechanism, are crucial for the...
Persistent link: https://www.econbiz.de/10011008812
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Russian Federation; Detailed Assessment of Observance of IOSCO Objectives and Principles of Securities Regulation
International Monetary Fund (IMF); International … - 2012
This assessment reviews the regulatory framework in place for the oversight of the capital markets of the Russian Federation as of June 2011. The Russian securities markets, in particular, have been volatile, reflecting the inflow and outflow of money and the crisis. Foreign investment banks...
Persistent link: https://www.econbiz.de/10011245383
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Internal and External Supervisory Mechanisms in Corporate Governance
Tipurić Darko; TuÅ¡ek Boris; Filipović Davor - In: South East European Journal of Economics and Business 4 (2009) 2, pp. 57-70
Good corporate governance depends on well balanced relations between supervisory mechanisms in the corporate governance process. Relations between the supervisory board, as the internal supervisory mechanism, and external auditing, as the external supervisory mechanism, are crucial for the...
Persistent link: https://www.econbiz.de/10010534430
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INFLUENCE OF CORPORATE GOVERNANCE ATTRIBUTES ON FIRMS’ FINANCIAL PERFORMANCE IN MALAYSIA
Mohd Azmi Mohd Noor Author_Email: mnmazmi@ tm.com.my; … - 2011
Persistent link: https://www.econbiz.de/10010535721
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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
Businesses and organizations are in constant confrontation with improving their performance in an environment that provides them with all the guarantees. This improvement is increasingly sought through a decentralization of decision making to ensure appropriateness. In these circumstances, the...
Persistent link: https://www.econbiz.de/10010541114