In this paper, we study the association between firms' specific characteristics and performance for a sample of 320 American firms using a governance efficiency index, calculated by the Stochastic Frontier Analysis.The use of a latent classes in the specification of the model, allowed to detect...

Purpose – The purpose of this paper is to identify efficient governance using a governance efficiency score based on recommendations provided by codes of best practices in order to determine “good governance”. Design/methodology/approach – Based on a sample of 320 US listed firms from...

Purpose: The purpose of this paper is to examine and analyze the impact of governance internal mechanisms on audit report lag. The characteristics of governance used in this study are selected by looking at recent literature review. Design/methodology/approach: Governance internal mechanisms...

In this paper, we examine the impact of directors' board on external audit quality over the period 2003-2007 for 96 Belgian listed companies on the Euronext Brussels Stock Exchange. We measure audit quality by using an index for that. To construct the index of audit quality IQAUD, we follow the...