The effectiveness and efficiency of the internal corporate governance structure depends on different governance bodies within the organization. As crucial parts of good governance they provide constituting, monitoring and controlling tasks concerning the risk management and internal control...

This literature review evaluates 146 empirical research studies on audit committees (AC) composition and resources which focus on the period after the Sarbanes Oxley Act (SOX). I will briefly introduce the theoretical, normative and empirical AC framework that comprises an adequate structure of...

The goal of this systematic literature review is to provide a detailed understanding of the determinants and consequences of clawback provisions in management compensation contracts, motivated by the increasing global regulatory, practical, and academic importance of implementing this new...

This paper investigates the relationship between the percentage of women on audit committees (WOAC) in UK firms and the auditors' disclosures on key audit matters (KAM) from 2014 to 2015. The results show that firms with a higher percentage of WOAC have higher readability of KAM disclosures as...

Purpose: This study focusses on audit committees' financial and industry expertise and their impact on the readability of key audit matters (KAM).Design/methodology/approach: Analyses were conducted with data on a sample of UK listed companies for the fiscal years of 2014–2017 (i.e. 1,319...

CSR management and reporting as stated in the German Sustainability Code have currently gained an increasing relevance in the context of business reporting. Focussing on the comparison with the German Corporate Governance Code, this article investigates the conception and major opportunities and...

The purpose of this study is to investigate the firm-level factors effect on the audit pricing in China and Pakistan. For this purpose, we used the panel data of 160 firms of each country of study for the period from 2005 to 2011. First, we run the combined model for two countries and observed...

For the last two decades, board diversity is increasingly considered as a significant mechanism of good corporate governance. Thus, the question arises whether a heterogeneously or rather a homogenously composed board contributes to the efficiency of a company's management and monitoring....