We examine the association between audit-committee expertise and asymmetric information in the U.S. equity market. Using precise private information extracted from a decomposed bid-ask spread, we find that the existence of an audit committee with financial expertise is negatively associated with...

The effectiveness and efficiency of the internal corporate governance structure depends on different governance bodies within the organization. As crucial parts of good governance they provide constituting, monitoring and controlling tasks concerning the risk management and internal control...

We document and analyze board committee structures utilizing a novel dataset containing full board committee membership for over 6,000 firms. Board committees provide benefits (specialization, efficiency, and accountability benefits) and costs (information segregation). Consistent with these...

This paper empirically investigates the association between codetermination on the audit committee (AC) and audit quality. Using a sample of 655 firm-year observations related to German CDAX companies, our results indicate that the presence of employee representatives on the AC is negatively...

Purpose – this paper aims to offer an empirical evidence about the effect of internal audit and audit committee interaction of enhance the corporate governance on listed Palestinian companies. Design/methodology/approach – a number of questionnaires were sent to chef internal audit...

Aim: The primary role of audit committees is to provide oversight in the financial reporting, audit process, internal controls and in compliance with regulations and laws. The objective of this paper is to investigate the impact of board audit committees attributes on firm performance....

This paper examines the association between changes of the audit committee (AC) chair on audit quality and audit fees. We find that changes of the AC chair are negatively associated with audit quality. This finding indicates that firm-specific knowledge and task-related experience have an impact...

The primary aim of this study is to provide a comprehensive measure of corporate reputation and examine the impact of corporate governance on the reputation of listed financial firms in the countries of MENA region. Using a sample of 96 financial companies listed on the stock exchanges of four...

The purpose of this study is to analyse the performance of hotel industry in United Arab Emirates during five years. The analysis is applied on the sample of a company in United Arab Emirates over the period from 2012 until 2016. This study using a descriptive analysis such as credit risk,...

Hotel Sector is the most important sector in United Kingdom, it contributed about 121.1 billion pound to United Kingdom's Gross Domestic Production. Hence, the determinant that may affect the performance of the hotel industries have to be found. The liquidity is an important aspect to evaluate...