In this paper we study the impact of corporate governance characteristics on IPO firms' auditor choice in an emerging market setting. We use three corporate governance attributes – CEO-Chair duality, retained ownership, and foreign equity participation to test the impact of ownership structure...

Purpose – The purpose of this paper is to examine the impact of corporate governance on auditor quality choice by IPO companies in an emerging market setting. It seeks to identify whether efficiency or opportunism is the driving force behind the choice of auditors in Bangladeshi firms going...

Insider trading is highly tied to earnings management in an asymmetric information environment. Using US data during 2004-2012 and different discretionary accrual measures, we reveal that insiders net purchase ratio dominated by sales, insider purchase ratio and cumulative abnormal return are...

This study investigates the opportunistic trading behaviour of core insiders' group compared with that of non-core insiders' group. Specifically, we investigate whether trades of these corporate insiders' groups are driven by superior information or contrarian beliefs about firms' future...

This study examines the impact of corporate governance on earnings predictability in large banks from 35 countries over the period 2004-2010. We find that board structure and CEO power have a significant positive influence on earnings predictability of future cash flows although these findings...

We examine whether the difference in governance structures influences the risk taking and performance of Islamic banks compared to conventional banks. Using a sample of 52 Islamic banks and 104 conventional banks in 14 countries for the period from 2005 to 2013, we conclude that the governance...