The dynamic of economic changes that influenced the entities has determined a spectacular evolution of internal audit practices, this aspect being also remarked by European specialists. Internal auditor need to face a wider range of challenges especially in the context of corporate governance...

The latest European Union's (EU) guiding policies are encouraging big businesses and state-owned organisations to disclose their environmental, social and governance (ESG) performance. Many European member states have transposed the EU's directive 2014/95/EU on non-financial reporting. This...

The present paper addresses the case study of a financial institution, the Kendallville Bank, developed by The Anti-Fraud Collaboration. The constituents of the Collaboration are the Center for Audit Quality, Financial Executives International, the National Association of Corporate Directors,...

This paper extends the prior studies on corporate performance by empirically exploring the impact of overall corporate governance structure on firm performance. To unveil the objective of this study, firstly corporate governance index is built using Principal Component Analysis with 6 (six)...

The study examines the effect of audit committees connectedness, measured using network centrality from social network theory, on audit fees. We also test the effect of the same on audit quality and audit timeliness. We find that network centrality measures of audit committees are positively and...

This paper argues that balance of power is the core of all stable economic systems of which evidence can be found in European economic history. Also recent deductive studies on modern organizational economics have shown the necessity of balancing two interacting thrusts inside firms: to achieve...

Many nonprofit organizations are governed by boards of directors comprised of individuals who often have been invited to join the board based on their contributions of time and money. For many, this is either their first board membership or yet another conducted within an environment lacking the...

The nonprofit sector is challenged by increasing public and stakeholder demands for a Broadened Accountability (BA). Strong expectations for performance accountability now accompany those for fiscal accountability. In response, better concepts of nonprofit accountability and associated practices...

Purpose: This research aims to explore the link between corporate governance mechanism and stock price crash risk under the complementary role of IFRS adoption in Pakistan.Design/methodology/approach: Data has been extracted from the financial statements of 155 non-financial firms listed in PSX...