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... auditor Audit committee Audit fee Governance The Indonesian Financial Services Authority has established guidelines for audit committees through OJK [1] Regulation No. 55/POJK.04/2015. As an Indonesia state institution that functions as a supervisor over all activities of the financial...

... governance practices (Lin et al., 2021). Secondly, military directors may have similar characteristics to politically-connected directors. Indonesia is an excellent example of its political system, historically rooted in military involvement. The presidents of Indonesia mainly consisted...

... Coarsened Exact Matching (CEM) and Two-Stage Least Square (Heckman, 1979). Findings This study finds that, at the early stage of the COVID-19 pandemic, a good internal audit function significantly reduced audit report lag and audit fee. These findings indicate that good corporate governance implemented...

...Wided Bouaine; Karima Alaya; Chokri Slim Purpose The objective of this paper is to study the impact of political connection and governance on credit rating and whether there is a substitution or complementary relationship between them. Design/methodology/approach In order to achieve...

..., 2005, 2015) and legal system, and their impact on procurement rules changes. Design/methodology/approach A qualitative event study using publicly available data offer a timeline and explanation of government procurement control mechanisms and transparency roles in emergencies by comparing two...

...Siasa Issa Mzenzi; Abeid Francis Gaspar Purpose The paper aims to investigate how the governance practices of public-sector entities (PSEs) in Tanzania are shaped by competing institutional logics and strategies used to manage the logics. Design/methodology/approach In the paper, empirical...

... for 212 SACCOs, over the period 2008-2013. Findings Consistent with institutional and legitimacy theories, the results demonstrate that structural and governance variables are significant and positively associated with the decision to participate in the annual FIRE awards by SACCOs in Kenya. Similarly...

... strengthen the presence of independent directors. Finally, the delineation of the leeway left in the Tunisian accounting standards would provide more transparent financial information. Originality/value – This study contributes to the literature on governance and its impact on earnings management among...