... fraud External monitoring CEO–CFO tenure consistency CFO with audit experience G34 M41 M42 Corporate fraud (COF), encompassing financial misreporting, property theft and other illegal activities, endanger organizational integrity, investor confidence and market stability. Large-scale...

... contributes to the existing evidence by highlighting the relevance of ADs on the boards of banks across different ownership categories. Financial performance Board of directors Banking Ownership Academic director G21 G34 M41 In the wake of the financial crisis, corporate governance has...

... M41 M48 Q56 While the ownership of public interest entities (PIEs) is widely dispersed among many shareholders, institutional investors become central in corporate governance research during the past decade. From an international perspective, most largest firms are currently owned...

... performance Dynamic modelling Sub-Saharan Africa C33 C38 G30 G34 M41 Emmanuel Mensah can be contacted at: emmanuel.mensah@upsamail.edu.gh Boardroom gender diversity has been a topical issue in recent times in the board and governance literature, which spells out various functions...

... 31 12 2021 02 03 2022 07 06 2022 30 07 2022 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Corporate governance (CG) Earnings quality Behavioral theory Iran G34 M41 The relationship between corporate...

... Limited 2021 Emerald Publishing Limited Licensed re-use rights only M40 M41 In recent years, corporate governance systems have been subject to intense pressures after international corporate failures, including Enron and WorldCom. Regulators have introduced mandatory regulations...

.... G21 G28 G30 G34 M41 M48 We study whether EU banks’ accounting policy decisions are associated with the characteristics of the banks’ board of directors. In addition to the issues raised in European Commission’s Green Papers regarding the duties and the operations of the board...

... M41 Previous empirical studies have often used the agency theory (Jensen and Meckling, 1976) to explain corporate governance practices (Aguilera and Jackson, 2010). This entails that a conflict of interest between managers and shareholders creates agency problems, which can be resolved using...

... © Emerald Publishing Limited 2017 Emerald Publishing Limited Licensed re-use rights only CSR Corporate governance Agency costs Tax Value creation Tax avoidance H20 H25 H26 M41 M48 The relationship between tax avoidance and corporate governance, as well as corporate...

... of audit function are in-depth knowledge, loyalty and crisis situation handling (e.g. fraud) (Spekle et al., 2007). Malaysia Ownership concentration Earnings quality Audit committees Discretionary accruals Internal audit function M41 M48 G34 G38 The world financial...