... with higher borrowing costs, suggesting that creditors may perceive insider appointments as increasing agency risks or governance concerns. Importantly, investor sentiment moderates this relationship: optimistic market conditions mitigate the perceived risk associated with insider CEOs, while pessimistic...

...Aminah Abdullah; Iqbal Khadaroo Purpose This paper aims to contribute to the governance and accountability literature, by examining how governance processes influence accountability objectives in the context of UK arts organisations. Design/methodology/approach It uses empirical data from...

... CEOs, who typically bring fresh perspectives and have less personal stake in the company, insider CEOs may prioritize personal interests. Lenders often perceive this lack of independence as a risk factor, prompting them to charge higher interest rates to compensate for the governance risks associated...

... Reputable university Quality of the working environment Governance CEO background According to data released by Badan Pusat Statistik (BPS) or the Indonesian Central Statistics Agency in February 2022, most Indonesian workers are full-time employees. They receive stable monthly salaries from...

... attention to its risk-monitoring process to make it more effective and efficient. Originality/value Indonesia is one of the countries that have implemented the two-tier governance system. With the minimum regulation about multiple directorships in Indonesia, this study offers new insights into how...

... valuable practical and academic implications regarding the impact of audit partner ethnicity on audit fees. The findings highlight the importance for audit firms to strive for a balanced representation of ethnic diversity in their auditor characteristics, as it can positively influence both governance...

... governance characteristics. The findings have many important policy implications. More specifically, this paper encourages regulators in the studied countries to improve corporate governance mechanisms in their Islamic banking systems through the optimization of ownership structure, CEO’s characteristics...