This paper examines the impact of board and audit committee characteristics on the audit fee paid by large UK companies in the post-Cadbury period. Our results suggest that audit fees remain predominantly influenced by the size, complexity and risk of the audit client. Additionally, we find that...

The objective of this paper is to review the coexistence of mutual and proprietary insurance companies from a corporate governance perspective.The paper begins by reviewing the theoretical justification for the existence of mutual and proprietary companies in the insurance industry. The paper...

Purpose – This paper seeks to investigate the holding of non‐executive directorships by CEOs in a sample of 387 large UK companies. The main objective of the paper is to ascertain whether the holding of additional directorships by CEOs is influenced by the governance and ownership...