Algumas das regras aplicáveis à comissão de auditoria (órgão de fi scalização das sociedades anónimas que adoptem o modelo monístico ou anglo-saxónico de governação, composto por parte dos membros do conselho de administração), resultam de disposições legais inicialmente...

Several reforms of the Sarbanes Oxley Act were designed to strengthen the vigilance exercised by audit committee members in their oversight of independent financial-statement audits of U.S. public companies. After SOX, a shift occurred in the audit committee labor market such that more...

We examine the relationship between audit committee directors' unequal allocation of attention to multiple directorships and firms' earnings management. We find that firms with a greater proportion of audit committee directors for whom the directorship is more important than their other...

This study examines the impact of corporate governance mechanisms on the performance of firms in Jordan. Giving particular attention to diversity in the board of directors and audit committee, this study looks into the impact of Muslim directors on the board of directors (BoD) and audit...

Its capacity is to demonstrate the effect of the Review Council , the Leading group of Chiefs on the revelation of Corporate Social Duty with President Residency as the directing variable. The populace in this investigation are organizations recorded on the Indonesia Stock Trade (IDX). The...