... of this relationship. In addition, internal corporate governance mechanisms, including board independence, institutional ownership and ownership concentration, also directly impact modified audit opinions. However, they do not significantly alter the link between CEO narcissism and modified audit opinions...

... fraud. To the best of the authors’ knowledge, no other research has done so. Financial statement fraud litigation Internal control material weaknesses Board meeting Board outside directorship Board independence H2. The impact of entity-level MW on the likelihood of financial...

... companies to follow various CG conditions. However, in less than two months, the Commission revised its order through a notification [ 3 ] on February 20, 2006. One notable change in the notification was the reduction of board independence requirement from one-fifth to one-tenth. Similar to other countries...

...Christine Porter; Matthew Sherwood Purpose This paper aims to examine the relation between SEC regulations centered on board of director independence and financial reporting quality and investigates the different routes to board independence. Design/methodology/approach The sample includes...

... ownership, board independence and firm performance are determined. Design/methodology/approach This paper uses a data set consisting of 9,302 firm-year observations of Australian listed companies during 2005-2015 and a three-stage least squares simultaneous equation model to test the bi-directional...