...-board system (board of directors (BOD) and supervisory board ( SB) ) on the association between KAMs and audit fees. Design/methodology/approach The ordinary least squares ( OLS ), fixed effects ( FE ), and random effects ( RE ) were applied using a final sample of 17,286 firm-year observations...

...Camélia Radu; Nadia Smaili; Adela Constantinescu Purpose This study investigates the relation between the board of directors' attributes and corporate social performance. The authors examine three board of directors: characteristics, size, independence and gender diversity, and how they interact...

... 06 2021 03 09 2021 24 09 2021 04 10 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Small and medium-sized enterprises Board of directors Ownership structure Audit committee Default predication Business failure Nile...

... governance Board of directors Board structure Audit committees attributes Corporate bankruptcy The literature on corporate insolvency since Beaver’s (1966) seminal work has demonstrated that size and board structure are related to corporate insolvency (Chaganti et al., 1985 ; Daily...

...Giovanna Michelon; Saverio Bozzolan; Sergio Beretta Purpose – The purpose of this paper is to investigate two research questions. Is internal control system (ICS) disclosure, as a monitoring mechanism, associated with the characteristics of the board of directors, particularly the audit committee...