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Sarbanes‐Oxley compliance and violation: an empirical study

Webb, Elizabeth - In: Review of Accounting and Finance 7 (2008) 1, pp. 5-23

groups in terms of equity ownership, board structure, and executive compensation schemes are reported. However, it appears …

Persistent link: https://www.econbiz.de/10014989548

Performance measurement for accountability in corporate governance

Feroz, Ehsan H.; Goel, Sanjay; Raab, Raymond L. - In: Review of Accounting and Finance 7 (2008) 2, pp. 121-130

Purpose – The purpose of this paper is to show the applicability of data envelopment analysis (DEA) in arriving at an unbiased account of relative performance in a set of companies, using the pharmaceutical industry as an example. Design/methodology/approach – A DEA‐based income efficiency...

Persistent link: https://www.econbiz.de/10014989554

Globalization, US foreign investments and accounting standards

Akisik, Orhan; Pfeiffer, Ray - In: Review of Accounting and Finance 8 (2009) 1, pp. 5-37

Purpose – This paper aims to examine the relation between the proportion of direct investment to US total – direct and portfolio – investment abroad and their country‐specific determinants in developed and developing countries between 1997 and 2005, emphasizing the role of high‐quality...

Persistent link: https://www.econbiz.de/10014989571

Fraudulent financial reporting, corporate governance and ethics: 1987‐2007

Kalbers, Lawrence P. - In: Review of Accounting and Finance 8 (2009) 2, pp. 187-209

Purpose – The purpose of this paper is to review, critique, and integrate certain trends, events, and research streams involving earnings management, fraudulent financial reporting, corporate governance and ethics. Design/methodology/approach – The paper provides a brief history of relevant...

Persistent link: https://www.econbiz.de/10014989580

Does the disclosure of corporate governance structures affect firms' earnings quality?

Chang, Jui‐Chin; Sun, Huey‐Lian - In: Review of Accounting and Finance 9 (2010) 3, pp. 212-243

Purpose – The Sarbanes‐Oxley Act (SOX) mandated a variety of corporate governance mechanisms to improve the transparency of financial reporting quality. This paper's aim is to investigate whether SOX's recently mandated disclosure of corporate governance structures affects the market's...

Persistent link: https://www.econbiz.de/10014989601

Corporate governance attributes and remediation of internal control material weaknesses reported under SOX Section 404

Mitra, Santanu; Hossain, Mahmud - In: Review of Accounting and Finance 10 (2011) 1, pp. 5-29

of board and ownership characteristics and the remediation of internal control material weaknesses (ICMW) reported under … 2004, 2005 and 2006 to investigate the empirical relationships between board and ownership characteristics, and remediation … of control weaknesses in subsequent fiscal years. Findings – The board diligence, CEO‐independent board, and managerial …

Persistent link: https://www.econbiz.de/10014989611

Outside CEO directors on compensation committees: whose side are they on?

Li, Haidan; Qian, Yiming - In: Review of Accounting and Finance 10 (2011) 2, pp. 110-133

Purpose – The purpose of this paper is to examine whether outside CEO directors sympathize with the company CEO due to their similar positions and prestige, and make decisions in favor of the company CEO. Specifically, the authors investigate how outside CEO directors serving on the...

Persistent link: https://www.econbiz.de/10014989616

CEO compensation and strategic expenses: penalizing, shielding or rewarding?

Fernando, Guy D.; Xu, Qiao - In: Review of Accounting and Finance 11 (2012) 3, pp. 279-297

control, independent and test variables. Findings – The paper shows that CEOs are not only shielded but are actively rewarded …

Persistent link: https://www.econbiz.de/10014989643

The Impact of Managerial Ownership on the Likelihood of Provision of High Quality Auditing Services

Kane, Gregory D.; Velury, Uma - In: Review of Accounting and Finance 4 (2005) 2, pp. 86-106

corporations, the separation of ownership and control creates incentives for managers to maximize their own wealth at the expense …This study investigates the relation between managerial ownership and the audit quality of the firm. In modern … providing high quality auditing. High audit quality should thus be increasing as managerial ownership decreases. A related …

Persistent link: https://www.econbiz.de/10014989736

The Relation Between the New Corporate Governance Rules and the Likelihood of Financial Statement Fraud

Persons, Obeua S. - In: Review of Accounting and Finance 4 (2005) 2, pp. 125-148

This study examines the relation between the likelihood of financial statement fraud and certain corporate governance requirements of the Sarbanes‐Oxley Act and the new rules of the NYSE and the NASDAQ stock markets. Results based upon a logit regression analysis on a sample of 111 fraud firms...

Persistent link: https://www.econbiz.de/10014989738