Purpose: This study aims to examine the impact of internal corporate governance mechanisms on insurance companies' risk-taking in the UK context.Design/methodology/approach: The study uses a panel data of all listed insurance companies on FTSE 350 over the 2005-2014 period. Multivariate...

Purpose: This study aims to examine the impact of board structure on risk-taking measured by research and development (R&D) intensity in OECD countries. Design/methodology/approach: The study uses a panel data of 200 companies on Forbes global 2000 over the 2010-2014 period. It uses the...

Purpose: The purpose of this study is to investigate Egyptian auditors’ ethical reasoning, to understand whether auditors’ ethical reasoning is influenced by audit firm size and/or auditor’s position. Design/methodology/approach: This paper draws on 178 questionnaires that include six...

Purpose – This study seeks to examine the impact of board structure on risk-taking measured by R&D intensity in OECD countries. Design/methodology/approach – The study uses a panel data of 200 companies on Forbes Global 2000 over the 2010- 2014 period. It employs the ordinary least square...

Purpose – The aim of this research is to investigate Egyptian auditors ethical reasoning, to understand whether auditors' ethical reasoning is influenced by audit firm size or/and auditor position.Design/methodology/approach – This paper draws on 178 questionnaires that include six different...

This article seeks to examine accountants’ perceptions of carbon taxes in addressing climate change. Specifically, it aims at (i) a better understanding of accountants opinions on carbon taxes; (ii) how energy companies have adapted their business operations since introducing carbon tax. The...

A considerable number of studies have examined the relationship between corporate governance (CG) structures and corporate performance. In contrast, despite its importance as demonstrated by the recent financial crisis, studies examining why and how a corporation's CG mechanisms might influence...

This study seeks to examine the impact of Block Ownership structure on risk-taking as measured by R&D Intensity in OECD countries. The study uses a panel data of 200 companies from Anglo American and European countries between 2010 and 2014. The ordinary least squares regression is used to...

This study seeks to examine the impact of Block Ownership structure on Credit Ratings in OECD countries. This research seeks to contribute to the extant literature by exploring the effects of Corporate Governance (CG) mechanisms on corporate credit ratings. The study uses a panel data of 200...