The information systems literature and the public press have called for organizations to more closely scrutinize their information technology (IT) controls; however, little more than anecdotal evidence exists on the business value of IT internal control investments, beyond regulatory compliance....

In an environment with poor quality of Corporate Governance Mechanisms, the quality of directors’ attributes might exert an important role to improve firm’s value and performance. I developed an index to explore the quality of Board of Directors based on Brazilian and international corporate...

Objective: The objective of the article is to determine the effect of governance structure components (audit committee presence, board size adequacy, and board leadership) on SMEs’ performance and the moderating effect of chief executive officer (CEO) tenure on the influence of governance...

This study aims to prove the consistency of Agency Theory as a solution to explain the role of the influence of Profitability Ratio, Activity, company size, audit committee and Board of Directors on Sustainability. This study uses a quantitative approach with population and research samples...

The audit committee is one of the key elements in the corporate governance structure that helps to control and monitor management in the organization. The aim of this study is to investigate the impact of audit committee on organizational performance of listed hotels and travels in Sri Lanka....

Objective - This study empirically examines the incidence of CEO dismissal in Malaysian Public Listed Companies (PLCs).Methodology/Technique - Logistic regression is used in this study to estimate the relationship between firm performance, corporate governance and CEO.Findings - The result shows...

This study attempts to show that firms affiliated to family-controlled business groups are associated with poorer performance compared to firms without such affiliation (independent firms) based on the ROA performance measure. Moreover, the empirical evidence suggests that heterogeneity in these...

The aim of this research is to examine the role of state ownership in corporate governance and firm performance. We employed ordinary least squares and two-stage least squares regressions to analyze the effects of state ownership on firm performance. We go beyond existing research on state...