Purpose – The purpose of this paper is to investigate several variables that are theoretically associated with the internal audit function (IAF) having an active role in corporate governance.Design/methodology/approach – The paper uses responses from 782 US Chief Audit Executives (CAEs) in...

Innovation has become an integral part of increasing performance and competitiveness in the rapidly changing volatile business market. To effectively respond to the demands of innovation, the strategic decision making process has to encompass a broad spectrum of attributes which constructs and...

Internationalization of SMEs is encouraged by the advantages of new environmental conditions and appealing business opportunities, but remains a challenging process. Top management teams and more specifically board of directors appear to be a critical determinant in addressing...

Corporations undergo growth, maturity and decline, stages which form the corporate life cycle. This study discusses the influence of group, firm and time effects on enterprise performance variation at the different life cycle stages of Taiwan’s electrical and machinery industry. Results...

Corporate Governance derives its strength from financial distress and corporate misdemeanors, while reserving ethical principles and the code of conduct which lay the foundation of responsibility for the administration of a corporation. Various institutions and countervailing systems have been...

Objective - Corporate social responsibility disclosure (CSRD) is an interesting issue, which has an influence on the decision of an investor when deciding whether to invest in a company. This study examines the empirical evidence about the factors which influence CSRD. The factors include media...

This study explores corporate governance practices in different organizational life cycles that can lead firms' better performance. We propose a configurational approach to explore how different causal conditional effects are interdependent in explaining firms' performance. Using fuzzy-set...

There are few studies on whether female directors can restrain the tunneling behavior of major shareholders in the Chinese stock market. Based on the analysis of the proportion and independence of female directors, this paper uses the fixed-effect model to analyze the impact of female directors...

I provide a critique of mainstream corporate governance literature based on agency theory as a conceptual solution in order to ensure de facto well governed companies worldwide. This critique is based on an analysis of common causes associated with high profile corporate scandals from the 21st...

The heightened pace of corporate governance reforms has focussed attention on country-specific governance models. Considerable debate has ensured as to whether the outsider Anglo-Saxon system or the insider Continental system is most applicable to India. This paper reports the results of a study...