Adopting agency theory and stakeholder theory,the paper examines the relationship between corporate social responsibility (CSR) and the strength of internal control (IC) alone, as well as combined on the sustainable corporate growth of Chinese listed companies. By examining through regression...

This paper develops a model for the assessment of the maturity of the compliance function of investment firms. The model indicates a path of evolution wherein the compliance function matures from being reactive and inconsistent to becoming a proactive and integrated part of a firm's business...

With the application of the agency theory and institutional theory, this study is intended towards the measurement of sustainable corporate governance (SCG) impact on internal audit function (IA) within Omani public listed companies. This study will also theoretically consider the Chinese...

This paper aims to investigate whether Chinese internal control regulation improves reporting quality. After the enactment of US Sarbanes-Oxley Act (SOX), China introduced a quasi-SOX practice (C-SOX). C-SOX stipulates that firms should disclose both management and audit reports on internal...

In this paper we build a formal model to study market environments where information is costly to acquire and is of use also to potential competitors. In such situations a market for information may form, where reports - of unverifiable quality - over the information acquired are sold. A...

In this paper, we consider a one shot principal agent problem. The owner of the firm (principal) hires a manager (agent). As firm value is non‐contractible by assumption, an incentive contract is written on accounting income. The manager performs some productive task that increases firm value...

The paper investigates board characteristics and committees' structure in the Athens Stock Exchange (ATHEX) using unique data culled from the database of the Hellenic Observatory of Corporate Governance. The current corporate governance framework applying in Greece is also analysed while...