Journal ArticleDOI
Managerial ownership, audit firm size, and audit fees: Australian evidence
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The authors analyzed the relationship between managerial ownership and audit firm size and audit fees in a sample of Australian-listed companies between 2005 and 2015 and found that the significance and direction of the relationship is related to the level of managerial ownership.About:
This article is published in Journal of International Accounting, Auditing and Taxation.The article was published on 2019-06-01. It has received 30 citations till now. The article focuses on the topics: Audit.read more
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What is Corporate Governance
TL;DR: In this paper, the board is conceptualised as being the navigator of the company, which is similar to the notion of the steering board in the board of a board game.
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Audit Committee and Audit Quality: An Empirical Analysis Considering Industry Expertise, Legal Expertise and Gender Diversity
Salem Alhababsah,Sina Yekini +1 more
TL;DR: In this paper, the authors examined whether audit committee expertise and legal expertise have an impact on audit quality in a developing country (Jordan), where mixed and inconsistent findings regarding the role played by female directors and the peculiarity of the Jordanian context creates a motive to examine the effect of audit committee gender diversity on auditing quality.
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The impact of managerial ownership on carbon transparency: Australian evidence
TL;DR: In this article, the authors examined the impact of managerial ownership on carbon transparency and found a positive association between managerial ownership and carbon transparency in the low (0% −10%) and high (beyond 30%) regions of convergence-of-interest.
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A theoretical approach to auditor independence and audit quality
Rahman Yakubu,Tracey Williams +1 more
TL;DR: In this article, the impact of auditor independence on audit quality has been investigated and the importance of auditors' independence to audit quality is discussed. But, the authors focus on the audit quality and not the auditor's independence, which has been described as the probability that the auditor will uncover and report any breach in the accounting system.
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Managerial ownership, audit committees and non-audit services:
TL;DR: In this paper, the authors extend prior research on corporate governance and non-audit services (NAS) by distinguishing between the management entrenchment region of management ownership and regions in which the interests of the interests...
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Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers
TL;DR: In this paper, the benefits of debt in reducing agency costs of free cash flows, how debt can substitute for dividends, why diversification programs are more likely to generate losses than takeovers or expansion in the same line of business or liquidationmotivated takeovers, and why the factors generating takeover activity in such diverse activities as broadcasting and tobacco are similar to those in oil.
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Law and Finance
TL;DR: In this article, the authors examined legal rules covering protection of corporate shareholders and creditors, the origin of these rules, and the quality of their enforcement in 49 countries and found that common-law countries generally have the strongest, and French civil law countries the weakest, legal protections of investors, with German- and Scandinavian-civil law countries located in the middle.
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A Survey of Corporate Governance
TL;DR: The authors surveys research on corporate governance, with special attention to the importance of legal protection of investors and of ownership concentration in corporate governance systems around the world, and presents a survey of the literature.
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A Survey of Corporate Governance
Andrei Shleifer,Robert W. Vishny +1 more
TL;DR: Corporate Governance as mentioned in this paper surveys research on corporate governance, with special attention to the importance of legal protection of investors and of ownership concentration in corporate governance systems around the world, and shows that most advanced market economies have solved the problem of corporate governance at least reasonably well, in that they have assured the flows of enormous amounts of capital to firms, and actual repatriation of profits to the providers of finance.
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Corporate Ownership Around the World
TL;DR: In this paper, the authors use data on ownership structures of large corporations in 27 wealthy economies to identify the ultimate controlling shareholders of these firms, and they find that, except in economies with very good shareholder protection, relatively few firms are widely held, in contrast to Berle and Means's image of ownership of the modern corporation.