From the agency theory perspective, the importance of Corporate Governance (CG) is to mitigate the agency conflicts between managers and shareholders. In other words, CG as a mechanism aims to align management's goals with those of the stakeholders, which are to increase firm performance. Since,...

In the context of the Corporate Governance Code enactment in Japan, we examine how newly introduced outside directors in Japanese boards obtain information to take part in the decision-making process. We conducted a systematic review of the literature and found 18 peer-reviewed publications in a...

This study examines the association between financial restatements and audit fees, and the effect of board of directors turnover on this relationship. Restatements are seen as a financial reporting failure, increasing risk for the auditor resulting in a higher audit fee. Regression analysis...