...-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...

... Emerald Publishing Limited 2017 Emerald Publishing Limited Licensed re-use rights only Kingsley Opoku Appiah can be contacted at: koappiah.ksb@knust.edu.gh Corporate governance Board of directors Board structure Audit committees attributes Corporate bankruptcy In the post...

...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...