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Behaviour‐based risk management systems: Reducing costs by changing attitudes

Hammond, Mike - In: Balance Sheet 10 (2002) 4, pp. 26-28

The drive to eliminate losses leads to greater emphasis on risk‐control measures. Argues that risk management can be transformed through the use of behaviour‐based risk management techniques.

Persistent link: https://www.econbiz.de/10014689088

Development trends of internal auditing in China

Enyue, Zhuang - In: Managerial Auditing Journal 12 (1997) 4/5, pp. 205-209

Discusses the role of internal audit in the socialist market economy, the need for supervision of enterprises through internal audit and the way in which various stakeholders benefit. Makes a case for why internal audit uniquely fulfils the supervisory role and should not be substituted by...

Persistent link: https://www.econbiz.de/10014929576

Performance Measurement in Corporate Governance: Do Mergers Improve Managerial Performance in the Post‐Merger Period?

Feroz, Ehsan H.; Kim, Sungsoo; Raab, Ray - In: Review of Accounting and Finance 4 (2005) 3, pp. 86-100

Corporate finance studies of mergers and acquisitions have relied mostly on stock price reactions to evaluate the impact of these events. In this paper, we analyze the performance of a sample of merged firms over a ten year period using a managerially controlled efficiency measure, data...

Persistent link: https://www.econbiz.de/10014989744

A critical analysis of the independence of the internal audit function: evidence from Australia

Christopher, Joe; Sarens, Gerrit; Leung, Philomena - In: Accounting, Auditing & Accountability Journal 22 (2009) 2, pp. 200-220

Purpose – This study aims to critically analyse the independence of the internal audit function through its relationship with management and the audit committee. Design/methodology/approach – Results are based on a critical comparison of responses from questionnaires sent out to Australian...

Persistent link: https://www.econbiz.de/10014641190

Corporate governance and earnings forecasts accuracy

Ahmad‐Zaluki, Nurwati A.; Nordin Wan‐Hussin, Wan - In: Asian Review of Accounting 18 (2010) 1, pp. 50-67

Purpose – This paper aims to extend the research on the Malaysian initial public offering (IPO) management earnings forecasts by examining the impact of corporate governance mechanisms and earnings forecasts accuracy. It seeks to investigate whether effective corporate governance is a credible...

Persistent link: https://www.econbiz.de/10014675832

2011 Awards for Excellence

In: Asian Review of Accounting 20 (2012) 1

Persistent link: https://www.econbiz.de/10014675886

Corporate governance and board equity ownership

Pergola, Teresa M.; Joseph, Gilbert W. - In: Corporate Governance: The international journal of … 11 (2011) 2, pp. 200-213

Purpose – This study aims to test empirically the relationship between board equity ownership and corporate governance on earnings quality of for‐profit corporations, to help practitioners enhance corporate governance practices. Design/methodology/approach – The study examines two...

Persistent link: https://www.econbiz.de/10014695168

The nonlinear relation between agency costs and managerial equity ownership : Evidence of decreasing benefits of increasing ownership

Jelinek, Kate; Stuerke, Pamela S. - In: International Journal of Managerial Finance 5 (2009) 2, pp. 156-178

Purpose – This paper aims to examine the impact of managerial equity ownership on return on assets as a measure of profitability and two financial statement‐based agency cost measures, i.e. asset utilization and an expense ratio, which proxy for management's efficiency in use of assets and...

Persistent link: https://www.econbiz.de/10014785296

Managing in the post‐managerialist era : Towards socially responsible corporate governance

Simmons, John - In: Management Decision 42 (2004) 3/4, pp. 601-611

This paper uses stakeholder theory to critique the morality of managerialism, and advocates “ethical corporate governance” as an alternative philosophy and practice. Managerialism is seen as morally and commercially inferior to “moral management” in the new era of stakeholder accountable...

Persistent link: https://www.econbiz.de/10014932477

An exploration of the use of interfirm cooperation and the financial manager's governance roles : Evidence from Dutch firms

Ding, Rong; Dekker, Henri C.; Groot, Tom L.C.M. - In: Journal of Accounting & Organizational Change 6 (2010) 1, pp. 9-26

role of financial managers in the management of cooperative arrangements. Design/methodology/approach – Research questions … used in combination. On average, financial managers report to be actively involved in the management of interfirm … financial managers in the management of interfirm cooperation. An analysis of differences in this role across different types of …

Persistent link: https://www.econbiz.de/10014840332