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Purpose – This exploratory study aims to provide preliminary evidence regarding the non-audit committee corporate governance determinants of audit committee functionality. Design/methodology/approach – The study is based on archival accounting, corporate governance data, and interviews of...
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interpretation of the RPT take into account not only the disclosure of the RPT (e.g. type and nature), but also the following … disclosure: the reason and the business purpose that lead to RPT; the interest of the company in engaging such transactions; and …
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Purpose – The purpose of this study is to examine corporate governance practices in an emerging economy. It focusses on how ownership control and board control systems operate in corporate organisations in an emergent economy, assuming that these systems are essential for enhancing good...
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