Purpose – The purpose of this study is to examine the impact of multiple large ownership structure (MLS) and audit committee activity (ACA) on audit pricing for a sample of UK listed companies. Design/methodology/approach – One way analysis of variance (ANOVA) and cross sectional multiple...

Purpose – The purpose of this study is to examine the impact of multiple large ownership structure (MLS) and audit committee activity (ACA) on audit pricing for a sample of UK listed companies. Design/methodology/approach – One way analysis of variance (ANOVA) and cross sectional multiple...

1. Corporate misbehaviour and corporate governance -- 2. Defining corporate governance : the background -- 3. Regulation and auditing : ethics and professionalism -- 4. Theory and corporate phenomena : concepts and frameworks -- 5. Audit committees and auditor independence : the research...

Purpose – The purpose of this study is to examine whether corporate community involvement disclosures (CCID) in annual reports can be construed as a measure of corporate community development (CCD) or a mere signal of corporate social responsibility (CSR) observance....

Purpose – This paper aims to document the history of accounting development in Madagascar over the last century. It reports the development and important events that took place between 1900 until the twenty‐first century and discusses its impact on the development of accounting systems and...

Purpose – The purpose of this paper is to investigate as to whether post‐Apartheid South African (SA) listed corporations voluntarily comply with and disclose recommended good corporate governance (CG) practices and, if so, the major factors that influence such voluntary CG disclosure...

Purpose – The purpose of this study is to examine the impact of corporate governance mechanisms on corporate financial decisions in one of the emerging economies, United Arab Emirates (UAE). In particular, the paper examines the degree to which internal corporate governance mechanisms and an...

Purpose – The purpose of this research paper is to investigate the role of corporate governance in earnings management behaviour by US listed banks during the era of the Sarbanes‐Oxley Act (2003‐2008). Design/methodology/approach – The paper examines the issue of accounting quality and...

Purpose – The purpose of this paper is to investigate the determinants of the frequency of board meetings as an index for board activity including their monitoring role. Design/methodology/approach – The research sample is composed of 120 UK firms based on their market capitalization for the...