...Balachandran Muniandy Purpose The purpose of this paper is to examine the relationship between ethnic diversity on corporate boards and audit fees in the context of South Africa. Additionally, this paper investigates how the interaction between board ethnicity and board independence affects audit...

... further find that the positive effect of the largest shareholder ownership (board independence) on investment in internal auditing is attenuated in firms with greater board independence (ownership of the largest shareholders) suggesting that the complementary effect of the two governance mechanisms...

... of forward-looking information and board independence. H2. There is a positive association between the level of forward-looking information and the independence of the audit committee. The influence of blockholder ownership on voluntary disclosure has received mixed results in previous...