1. Analyses, perspectives and jurisdictional overview / Jean du Plessis and Jeanne Nel de Koker -- 2. The United Kingdom / Andreas Ruhmkorf and Jean Jacques du Plessis -- 3. Australia / Tess Blackie and Jean Jacques du Plessis -- 4. South Africa / Neels Kilian, Jean du Plessis, and Jeanne Nel de...

The article was conducted to evaluate the impact of CEO characteristics on the performance of Vietnamese commercial banks. Variables representing the performance of commercial banks are return on total assets (ROA) and return on equity (ROE). Data was collected from 30 Vietnamese commercial...

This study examines the impact of managerial ownership on audit fees in a context of concentrated ownership and poor investor protection. Using samples of Portuguese and Spanish listed companies for the period 2010-2021, the results of this research suggest that there is a non-linear...

This study examines the impacts of powerful CEOs and state ownership on commercial banks' corporate social responsibility (CSR) in Vietnam, a transitional market in Asia. Given the differences between emerging and developed markets in terms of their institutions and governance, it is essential...

This study aims to prove the consistency of Agency Theory, Behavioral Consistency Theory and Upper Echelon Theory as a solution to explain the influence of male CEO masculinity on earnings management. This study uses a quantitative approach with a population and research sample using companies...

Analyses, perspectives and jurisdictional overview / Jean Jacques du Plessis and Jeanne Nel de Koker -- The United Kingdom / Andreas Rühmkorf and Jean Jacques du Plessis -- Australia / Tess Blackie and Jean Jacques du Plessis -- South Africa / Neels Kilian, Jean du Plessis, and Jeanne Nel de...