Purpose – This study aims to open up the black box of the boardroom by directly observing directors’ interactions during meetings to better understand board processes. Design/methodology/approach – We analyze videotaped observations of board meetings at two Australian companies to develop...

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...

Purpose – This paper aims to investigate the joint effect of board characteristics on financial performance. Most of the existing literature implicitly assumes that the relationship between either board composition, or board leadership structure and financial performance is direct....

Purpose – This paper aims to shed some light on the role of boards of directors in improving internet financial reporting (IFR) quality. Design/methodology/approach – The empirical study uses a data envelopment analysis (DEA) approach on a sample of 32 French firms belonging to the CAC40...

Purpose – The purpose of this paper is to investigate the compliance of Saudi shareholding companies with the requirements of corporate governance issued by the Board of Capital Market Authority in the Kingdom and their impact on earnings management. Design/methodology/approach – A...

Purpose – This paper aims to illustrate the resource dependency theory by making ties between the different resources needed by a firm and the members of the board through their allegiances to different organizations. Many researchers have explained the formation of the board through a...

Purpose – This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach – This briefing is prepared by independent writers who add their own impartial comments and...

Purpose – This paper aims to examine the perceptions of accountants on corporate governance (CG) practices in public limited liability companies in Barbados, and the perceived effectiveness of these mechanisms. Design/methodology/approach – A three-stage approach was utilized. First, an...

Purpose – The purpose of this paper is to investigate whether cumulative voting can help ease the conflicts between board of directors and minority shareholders. Design/methodology/approach – The authors use voting result of shareholder proposals as an indicator of the level of conflicts...

Purpose – The purpose of this paper is to examine the monitoring effectiveness of insider-dominated boards and outsider-dominated boards on different types of CEOs. Design/methodology/approach – To test whether boards monitor inside CEOs and outside CEOs differently and to compare the sizes...