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UK, Russia, Kazakhstan and Cyprus governance compared

Johannesson, Jokull; Palona, Iryna; Salazar Guillen, … - In: Corporate Governance: The international journal of … 12 (2012) 2, pp. 226-242

investors as to the corporate governance they are likely to experience, and facilitates development in governance regulation. …

Persistent link: https://www.econbiz.de/10014695213

Corporate governance regulation in Nigeria

Adegbite, Emmanuel - In: Corporate Governance: The international journal of … 12 (2012) 2, pp. 257-276

market failures. The paper investigates the antecedents of effective corporate governance regulation in Nigeria. Design …'s peculiar institutional arrangements influence its predominant model and style of corporate governance regulation. These … in sub‐Saharan Africa, whilst extending knowledge on the dynamics of corporate governance regulation in different …

Persistent link: https://www.econbiz.de/10014695215

Institutional analysis to understand the growth of microfinance institutions in West African economic and monetary union

Ashta, Arvind; Salimata Fall, Ndeye - In: Corporate Governance: The international journal of … 12 (2012) 4, pp. 441-459

similar and have the same regulation in order to be able to study other elements. Findings – The authors find that the success …

Persistent link: https://www.econbiz.de/10014695227

Corporate governance and investors' perceptions of earnings quality: Egyptian perspective

El‐Sayed Ebaid, Ibrahim - In: Corporate Governance: The international journal of … 13 (2013) 3, pp. 261-273

Purpose – The purpose of this paper is to test whether corporate governance mechanisms promoted by the Egypt Code of Corporate Governance are effective in enhancing investors' perceptions of earnings quality. Design/methodology/approach – The study uses a 2×2 experimental design with a...

Persistent link: https://www.econbiz.de/10014695369

Financial accounting scandals and the reform of corporate governance in the United States and in Italy

Sorensen, Daniel P.; Miller, Scott E. - In: Corporate Governance: The International Journal of … 17 (2017) 1, pp. 77-88

conjunction with legislative initiatives like Sarbanes-Oxley, private enforcement mechanisms, such as shareholder class action … the absence of significant reforms of the Italian private enforcement system, corporate governance abuses and the … comparison and evaluation of corporate governance reform efforts in the USA and Italy. …

Persistent link: https://www.econbiz.de/10014695540

A hybrid of state regulation and self-regulation for remuneration governance in Australia

Riaz, Zahid - In: Corporate Governance 16 (2016) 3, pp. 539-563

Purpose This paper aims to explore an alternative approach to regulation for addressing governance problems relating to … framework, composed of state regulation and self-regulation, for remuneration governance in Australia. Design … effectiveness of formal (state regulation) and informal (self-regulation) institutions for the development of a hybrid of regulation …

Persistent link: https://www.econbiz.de/10014695831

Intra/inter process continuous auditing (IIPCA), integrating CA within an enterprise system environment

Majdalawieh, Munir; Sahraoui, Sofiane; Barkhi, Reza - In: Business Process Management Journal 18 (2012) 2, pp. 304-327

Purpose – The pressure is on organizations to go beyond automating their internal audit activities and develop and integrate internal auditing into business processes of the enterprise. This paper aims to propose a “full power” continuous auditing (CA) model with three key components:...

Persistent link: https://www.econbiz.de/10014687933

Dealing with Basel II: operational risk – encouraging best practice

Syer, David - In: Balance Sheet 11 (2003) 4, pp. 24-25

The latest consultation paper from the Basel Committee on Banking Supervision makes some changes to its regulatory proposals for operational risk management – the risk of losses resulting from inadequate or failed internal processes, people or systems and external events. The author discusses...

Persistent link: https://www.econbiz.de/10014689123

Dealing with Basel II: the impact of the New Basel Capital Accord

Garside, Thomas; Bech, Jens - In: Balance Sheet 11 (2003) 4, pp. 26-31

International regulators are due to finalize the New Basel Capital Accord by the end of 2003, for implementation by banks at the end of 2006. Basel II is a response to the need for reform of the regulatory system governing the global banking industry. In this article, we review the New Basel...

Persistent link: https://www.econbiz.de/10014689124

Dealing with Basel II: Basel II – the end of risk management?

Hudson, Robert - In: Balance Sheet 11 (2003) 4, pp. 32-35

The forthcoming revision of the Basel Accord will cause major changes in the capital incentives driving banks’ management decisions. The author briefly outlines the main proposals then considers the impact from the point of view of a bank treasurer. The discussion leads him to question whether...

Persistent link: https://www.econbiz.de/10014689125