Family businesses are the fundamental basis of the German medium-sized enterprises. Business succession planning, i.e., transfer of management functions and ownership to one or more family members, gained a significant importance over the last few years. This article aims to analyse the...

We consider the effect of auditor tenure on the level of managerial fraud and the extent of auditor qualification of reports. We consider two conflicting effects. As auditor tenure increases, the auditor's ability to detect fraud increases (the 'learning curve' effect), which reduces the...

Long-term compensation plans have been suggested as means of providing incentives to the managers to maximise stockholders' welfare. There is no direct evidence that the existence of these plans will change the decision-making behaviour of individual managers. The following study examined the...

Using 743 Malaysian public listed companies, this study attempts to investigate the impact of corporate governance mechanism on corporate social responsibility (CSR) disclosure level and to examine the difference of CSR disclosure level in government-linked companies and non-government linked...

The agency view of corporate governance requires effective monitors and gatekeepers to align the interests of the agent with those of the principal. One common denominator in recent corporate debacles appears to be the collective failure of gatekeepers and monitors. This paper suggests that...

Family businesses are the fundamental basis of the German medium-sized enterprises. Business succession planning, i.e., transfer of management functions and ownership to one or more family members, gained a significant importance over the last few years. This article aims to analyse the...

We consider the effect of auditor tenure on the level of managerial fraud and the extent of auditor qualification of reports. We consider two conflicting effects. As auditor tenure increases, the auditor's ability to detect fraud increases (the 'learning curve' effect), which reduces the...

Long-term compensation plans have been suggested as means of providing incentives to the managers to maximise stockholders' welfare. There is no direct evidence that the existence of these plans will change the decision-making behaviour of individual managers. The following study examined the...