Results 21 to 30 of about 1,242,893 (285)

CONTEMPORARY ROLE OF INTERNAL AUDITING IN CORPORATE GOVERNANCE

Dynamic Relationships Management Journal (DRMJ), 2016
The internal audit function has been constantly evolving in line with changes in the business environment. Contemporary challenges in the environment are closely related to risk and associated corporate governance issues.
Roberto Di Pietra, Aleša Saša Sitar, Maja Zaman Groff   +2 more
doaj   +1 more source

Barriers to effective corporate governance principles in state-owned enterprises in Zimbabwe

Jurnal Akuntansi dan Auditing Indonesia, 2022
The purpose of this article is to discuss the barriers to effective corporate governance principles in state-owned enterprises (SOEs) in Zimbabwe in order to have an influence on policy debates.
Job Dubihlela, Henry Mukono
doaj   +1 more source

Corporate Governance Practices and Financial Distress: Empirical Evidence from Listed Companies in Sri Lanka

Kelaniya Journal of Management, 2023
The study aims to investigate the impact of corporate governance on financial distress of listed companies in Sri Lanka. Board size, board composition, CEO duality, board meeting, director ownership, and audit committee size are proxies for corporate ...
S. Balagobei, G. Keerthana
doaj   +1 more source

Corporate governance mechanisms, royal family ownership and corporate performance: evidence in gulf cooperation council (GCC) market

Heliyon, 2022
This research is motivated by the increasing importance of the Gulf Cooperation Council (GCC) economies within the world economy and the lack of research on corporate governance mechanisms in these countries.
Omar Ikbal Tawfik, Ahnaf Ali Alsmady, Rashidah Abdul Rahman, Maha Faisal Alsayegh   +3 more
doaj   +1 more source

Internal Audit Professionalism and Section 404 Compliance: The View of Chief Audit Executives from Northeast Ohio [PDF]

International Journal of Auditing, 2007
This study explores the notion that the recently heightened regulation over United States public company reporting limits the amount of professional judgment required by internal auditors, and in the long run may reduce the overall value and professionalism of the internal audit group.
Albert L. Nagy, William J. Cenker
openaire   +1 more source

Relational contracting theory and internal audit: Chief audit executives' perspectives on creating and strengthening trust by building credibility and clarity

International Journal of Auditing, 2023
Using the lens of relational contracting, we examine internal auditors' efforts in building a relationship of trust with management within the context of operational audits. We gain insights into the day‐to‐day practices of internal auditors by interviewing 28 chief audit executives of internal audit departments across Australia and find that internal ...
Elnaz Vafaei, Hajinder Singh, Glennda Scully, David Gilchrist, Prerana Agrawal   +4 more
openaire   +1 more source

From CEO to chairman: Does leadership legacy influence the ESG–audit fees nexus? Evidence from UK FTSE 350 companies [PDF]

Journal of Business and Socio-Economic Development
PurposeThis study aims to examine whether the chairman's status as a former chief executive officer (ex-CEO) moderates the relationship between environmental, social and governance (ESG) performance and audit fees in UK companies.
Husam Ananzeh, Huthaifa Al-Hazaima, Mohannad Al Shbail, Khaldoon Albitar   +3 more
doaj   +1 more source

Mutual Scholastic Background Between Executives and Auditors in Audit Fees Settings

Value: Jurnal Manajemen dan Akuntansi
This study investigates how social connections between senior executives particularly chief executive officers (CEOs) and chief financial officers (CFOs), audit committee (ACs) and external auditors, stemming from shared educational backgrounds ...
Hendi Hendi, Budi Harsono, Novi Novi
doaj   +1 more source

The New and Emerging Roles of Chief Audit Executives in the Era of Disruptive Changes [PDF]

International OFEL Conference on Governance, Management and Entrepreneurship, 2020
Today’s constantly changing external and internal environment of companies requires excellent leaders who will anticipate these changes, be proactive and make right decisions at the right time by adjusting its mission, vision and strategy, innovating business methodologies, implementing and applying new digital technologies and investing in talent.
Tušek, Boris, Halar, Petra
openaire   +1 more source

Keberadaan Corporate Governance Sebagai Variabel Moderasi Pengaruh Financial Distress Terhadap Earnings Management

Jurnal Ekonomi dan Bisnis, 2016
The objective of this research is to provide empirical evidence of the effect of financial distress toward earnings management and the effect of financial distress toward earnings management that moderated by corporate governance.
Dody Hapsoro, Adrianus Billy Hartomo
doaj   +1 more source