Results 41 to 50 of about 216,819 (331)

CEO involvement in selecting CAE, internal audit competency and independence, and financial reporting quality

Journal of Business Economics and Management, 2018
The purpose of this study is to explore the argument that Chief Executive Officer (CEO) involvement in the appointment of the Chief Auditing Executive (CAE) is detrimental to efforts to achieve good financial reporting quality (FRQ).
Abdulaziz Alzeban
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 structures and their implications on audit quality: UK evidence [PDF]

Problems and Perspectives in Management
This study evaluates the impact of corporate governance variables on audit quality in the United Kingdom (UK). The aim of the study is to ascertain the influence of board size, chief executive officer’s (CEO) dual role, and audit committee independence ...
Georgios Simitsis, Maria I. Kyriakou, Michail Pazarskis   +2 more
doaj   +1 more source

The Qualified Legal Compliance Committee: Using the Attorney Conduct Rules to Restructure the Board of Directors [PDF]

, 2003
The Securities and Exchange Commission introduced a new corporate governance structure, the qualified legal compliance committee, as part of the professional standards of conduct for attorneys mandated by the Sarbanes-Oxley Act of 2002.
B. Jonsson, Boulton, Boulton, Burke, Dyck, Dyck, Dyck, Dyck, Dyck, Ekberg, England, G. Cooray, Hansson, Hyllienmark, Hyllienmark, J. Ludvigsson, J. Wahlberg-Topp, L. Hyllienmark, Martin, N. Alstrand, Pirart, Taylor, Tesfaye, Tesfaye, The Diabetes Control and Complications Trial Resea   +24 more
core   +2 more sources

The Texture of Loyalty [PDF]

, 2006
This paper examines whether and how reforms in corporate governance structures and practices in the United States may reshape conventional notions of the fiduciary duties owed by independent directors of public companies.
DeMott, Deborah A.
core   +7 more sources

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

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

THE COST OF INNOVATION: EVIDENCE FROM AUDITOR PRICING OF INVENTOR CHIEF EXECUTIVE OFFICERS

International Journal of Accounting & Finance Review, 2021
The study assesses whether auditors factor into their pricing of an audit engagement the presence of an inventor CEO given the potential conflict of interest this may present.
Dr. Ibrahim Bostan
semanticscholar   +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