Narrow search
Showing 1 - 10 of 4,884
Cover Image
Uncovering real earnings management : pay attention to risk-taking behavior
Alharbi, Samar S.; Al Mamun, Md.; Atawnah, Nader - In: International Journal of Financial Studies : open … 9 (2021) 4, pp. 1-18
We examine the impact of corporate risk-taking on firm-level real earnings management. We find that firms with higher risk-taking engage in higher real earnings management. Our results are robust to a series of robustness tests, including simultaneous least squares approach, firm fixed effect,...
Persistent link: https://www.econbiz.de/10012631900
Cover Image
The role of external auditors in corporate governance: agency problems and the management of risk
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2009
This paper not only recommends means whereby principal-agent problems could be addressed, but also considers various ways in which the external auditor and audit committees contribute as corporate governance tools. The impact of bank regulations on risk taking and the need for a consideration of...
Persistent link: https://www.econbiz.de/10011260501
Cover Image
Audits, audit quality and signalling mechanisms: concentrated ownership structures
Marianne, Ojo - Volkswirtschaftliche Fakultät, … - 2013
Do jurisdictions with concentrated ownership structures require less reliance on audits as corporate governance mechanisms and devices? Why do concentrated ownership structures still prevail in certain jurisdictions which are considered to be “market based corporate governance systems”? More...
Persistent link: https://www.econbiz.de/10011261026
Cover Image
Corporate governance and corporate social performance: The influence of boards, ownership and institutions
Desender, Kurt A.; Epure, Mircea - Department of Economics and Business, Universitat … - 2013
We systematically analyze how variations in board independence and ownership concentration and type affect corporate social performance (CSP). Drawing from the agency and stakeholder perspectives, we argue that recognizing differences in the distribution of costs and benefits to shareholders and...
Persistent link: https://www.econbiz.de/10011186264
Cover Image
Corporate Governance and Corporate Social Performance: The Influence of Boards, Ownership and Institutions
Desender, Kurt A.; Epure, Mircea - Barcelona Graduate School of Economics (Barcelona GSE) - 2015
We systematically analyze how variations in board independence and ownership concentration and type affect corporate social performance (CSP). Drawing from the agency and stakeholder perspectives, we argue that recognizing differences in the distribution of costs and benefits to shareholders and...
Persistent link: https://www.econbiz.de/10011188509
Cover Image
The role of external auditors in corporate governance: agency problems and the management of risk
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2009
This paper not only recommends means whereby principal-agent problems could be addressed, but also considers various ways in which the external auditor and audit committees contribute as corporate governance tools. The impact of bank regulations on risk taking and the need for a consideration of...
Persistent link: https://www.econbiz.de/10008805823
Cover Image
Audits, audit quality and signalling mechanisms: concentrated ownership structures
Marianne, Ojo - Volkswirtschaftliche Fakultät, … - 2013
Do jurisdictions with concentrated ownership structures require less reliance on audits as corporate governance mechanisms and devices? Why do concentrated ownership structures still prevail in certain jurisdictions which are considered to be “market based corporate governance systems”? More...
Persistent link: https://www.econbiz.de/10011267870
Cover Image
Uncovering real earnings management: Pay attention to risk-taking behavior
Alharbi, Samar; Al Mamun, Md.; Atawnah, Nader - In: International Journal of Financial Studies 9 (2021) 4, pp. 1-18
We examine the impact of corporate risk-taking on firm-level real earnings management. We find that firms with higher risk-taking engage in higher real earnings management. Our results are robust to a series of robustness tests, including simultaneous least squares approach, firm fixed effect,...
Persistent link: https://www.econbiz.de/10013200378
Cover Image
Impact of fraud risk assessment on good corporate governance : case of public listed companies in Oman
Rehman, Ali; Fathyah Hashim - In: Business systems research : a system view accross … 11 (2020) 1, pp. 16-30
Background: Fraud risk assessment as a control mechanism is becoming necessary due to continuous and never-ending fraudulent activities. Frauds arise regardless of the existence of codes for corporate governance and available control activities such as those of internal and external audit units....
Persistent link: https://www.econbiz.de/10012215631
Cover Image
Audit pricing in China and Pakistan : a comparative review of audit practices
Younas, Zahid Irshad; Velte, Patrick; Ashfaq, Khadija - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 98-110
The purpose of this study is to investigate the firm-level factors effect on the audit pricing in China and Pakistan … of each country and run separate model. The results of separate models show that, in the case of Pakistan auditors mainly … their auditing firm in future. The study concludes that audit pricing in Pakistan is more rational in comparison to China. …
Persistent link: https://www.econbiz.de/10010395926