... SOX 404 Bid-ask spread COSO 2013 G12 G18 M40 M41 M42 An effective system of internal control over financial reporting (ICFR) is not only a legal requirement but a universally accepted prerequisite to the preparation and dissemination of reliable financial statements by a public...

... disclosure Audit efficiency Audit quality Audit fees D21 G14 G18 M42 In recent years, corporate social responsibility (CSR), a piece of specific nonfinancial information released by firms, has increasingly become a critical performance criterion for stakeholders to evaluate firms. Capital...

... 2016 Emerald Group Publishing Limited Licensed re-use rights only Evaluation Disclosure Corporate governance Kenya Balance Firm financial performance F30 G15 G18 G30 K22 M41 The objective of this paper is to examine the relationship between compliance with corporate...