Purpose – The purpose of this paper is to investigate the determinants of audit committee meeting frequency in Chinese listed companies. Design/methodology/approach – A multiple linear regression model, derived from the logarithmic model proposed by Raghunandan and Rama, is used to examine...

Purpose – The purpose of this paper is to investigate the determinants of audit committee meeting frequency in Chinese listed companies. Design/methodology/approach – A multiple linear regression model, derived from the logarithmic model proposed by Raghunandan and Rama, is used to examine...

Purpose – The purpose of this paper is to evaluate the actual status of roles and responsibilities of boards in nonprofit organizations in China by comparative analysis and through setting the USA as a frame of reference. Design/methodology/approach – Five roles and responsibilities are...

Purpose – The primary aim of this paper is to examine whether boards of directors with independent members function as effective corporate governance mechanisms in Chinese State‐Owned Enterprises (SOEs), by analysing four characteristics of non‐executive directors (NEDs) that impact on...