The study provides a framework for determinants of an impact of Executive Management on internal auditing quality according to eight dimensions (1) leadership style of executive management, (2) Organizational Culture, (3) operation cost of internal auditing, (4) providing information and...

The primary aim of this study is to provide a comprehensive measure of corporate reputation and examine the impact of corporate governance on the reputation of listed financial firms in the countries of MENA region. Using a sample of 96 financial companies listed on the stock exchanges of four...

CEO power can influence a CEO's incentives to disclose information, in turn affecting the information environment. Audit committees can also affect the information environment, because they serve as the watchdog for financial reporting quality and the audit process. Thus, our research explores...

This paper examines whether multiple large shareholders (MLS) affect audit fees in firms where the largest controlling shareholder (LCS) is a family. Results show that there is a negative relationship between audit fees and the presence, number, and voting power of MLS. This is consistent with...

This study examines whether auditors are employed as a monitoring mechanism to mitigate agency problems arising from different types of controlling shareholders. In a context of concentrated ownership and poor investor protection, controlling shareholders can easily expropriate wealth from...

This paper offers an investigation at a micro-level of entrepreneurship in the business environment. More precisely, we conduct an empirical study of the relationship between corporate entrepreneurship and corporate governance in the case of the Romanian non-financial listed companies. We use...

A perennial problem with the management of a business has been concerned with the relationship between the managers of a business and its owners and investors, which is of course known as the agency problem. It is generally accepted that the information asymmetry which inevitably exists in this...

In contemporary corporate governance accents are shifting. The corporation is not just an instrument for providing the corporate owners' well-being – the corporation should be regarded as an important social institution with a strong influence on the community's life. Corporate governance is...

We argue that the corporate governance of emerging economy IPO firms is influenced by firm-specific institutionally embedded block ownership groups. Applying an extended institutional logic perspective and using a mixed-effects ordered probit model, our findings from 190 IPO-firms from 22...

This study principally entails an examination of the relationship between ownership structure and CSR practices. First, our results demonstrate that family firms tend to be passive in their CSR activities, which is the first to address this topic. Second, our findings imply that a national...