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Governance, product market competition and agency costs: Evidence from the UAE
(
Inderscience Enterprises Ltd.
, 2018 , Conference Paper)
Relying on two years' observations of 74 United Arab Emirates (UAE) listed firms, we examined the association between governance mechanisms (board size, audit committee, percentage of independent non-executive directors, ...
Factors affecting the voluntary use of internal audit: evidence from the UK
(
Emerald Group Publishing Ltd.
, 2018 , Article)
Purpose: This study aims to identify the factors that lead non-financial companies listed in the UK to use an internal audit function (IAF) as a monitoring mechanism. Although the use of an IAF in the UK is voluntary, no ...
Auditor-client negotiations: Applying the dual concerns model in an emerging economy
(
Inderscience Enterprises Ltd.
, 2018 , Article)
Professional auditors and their clients often encounter situations in which they disagree on the treatment of certain accounting transactions. However, because each conflict often involves unique circumstances, the resolution ...
Corporate governance and voluntary risk and forward-looking disclosures
(
Emerald Group Publishing Ltd.
, 2018 , Article)
Purpose: The purpose of this paper is to examine the impact of corporate governance on risk and forward-looking disclosures in Qatar. Design/methodology/approach: The authors automatically measure levels of risk and ...
Corporate governance and cost of debt financing: Empirical evidence from Canada
(
Elsevier B.V.
, 2018 , Article)
We explore the impact of the Globe and Mail corporate governance index on bond spreads in a sample of Canadian listed companies. The index is composed of four sub-indices—board composition/structure, board compensation, ...