Purpose – The purpose of this paper is to examine the relationship between corporate governance and earnings management in US context and provide further insights on the effects of board of directors' characteristics on earnings management. Design/methodology/approach – The paper uses a...

Purpose – The purpose of this paper is: to detail the importance of corporate governance to institutional investors; to describe the tension created by their desire to earn extra revenue from stock lending; and to outline the challenges to corporate governance presented by the subsequent lack...

Purpose – The purposes of this paper are to provide first a detailed description of the use of interfirm cooperation by a large sample of Dutch firms of different sizes and from different industries, and second, to examine the governance role of financial managers in the management of...

Purpose – The purpose of this paper is to draw on the perspectives and experiences of New Zealand board members to propose a balanced scorecard (BSC) for use in measuring and managing the performance of boards. Design/methodology/approach – The views of 35 board members were elicited via...

Purpose – This study aims to investigate the nature and extent of compliance to the principle-based corporate governance initiatives by the listed companies in the South Pacific Stock Exchange (SPSE) in Fiji. Three important questions are addressed: whether listed companies in Fiji have...

Purpose The purpose of this study is to show how the presence of change caused a shift in the roles and responsibilities of the internal audit function (IAF). Design/methodology/approach The methodological design/approach was constructed by combining specific aspects of widely known management...