The study examines the effects of family firm performance on two perspectives: the internal control perspective measured by the independent commissioner and the family character perspective performed by family involvement and the number of children in the actual controller. Sourced from CSMAR,...

The purpose of this research is to examine empirically, validate, and predict the reliability of the proposed relationship between the reliability of AIS process in the context of SysTrust' framework (principles and criteria) and the quality of financial reporting in shareholdings companies in...

During the past decade, new regulations have been adopted to improve audit committee effectiveness. Prior research has generally provided evidence in support of these regulations and suggests that a more independent and expert audit committee is more effective. We posit that CEO power reduces or...

This Symposium issue discusses whistleblowing in the post-Sarbanes Oxley and Dodd-Frank era. Through a panel at Fordham Law School comprising whistleblowing and corporate compliance experts, practitioners, and scholars, unique insights are offered as to the importance of whistleblowers today,...