The purpose of this article is to explore the relationship between governance indicators developed by the World Bank and global competitiveness measured by the World Economic Forum. The findings show that most of the governance clusters have a significant influence on the global competitiveness....

The main objective of this study is to develop an investigation based on an empirical survey over the auditors’ perceptions about the external audit good practices that should be applied or at least recommended in the context of corporate governance. This present study also aims to detect the...