This study is aimed at investigating the relationship between corporate governance attributes and director’s remuneration in Nigerian quoted firms. Specifically attempted to proffer answers questions as it relates impact of board size, firm independence, chief executive officer duality on directors' remuneration. Secondary data were extracted from financial statements accounts sampled firms for...

This study explores the effect of board directors’ characteristics on real earnings management in Jordanian non-financial companies listed Amman Stock Exchange. The sample size is 131 during period 2015–2017. uses a size, members’ independence, financial experience, number meetings, membership more than one board, and ownership members company shares to represent characteristics. Real measured ...

The study examined the moderating effect of institutional ownership on relationship between audit tenure, independence, board independence and quality listed deposit money banks (LDMBs) in Nigeria. population comprises 14 LDMBs Nigerian Stock Exchange as at 31st December, 2020. 13 were used sample study. Logit regression technique was a tool data analysis. Findings revealed that, direct relatio...

Research on the relevance of value sustainability reporting as measured by Sustainability Reporting Award (SRA) in Indonesia is still rarely studied. In Indonesia, many go-public companies have not realized importance environment and succeeded getting SRA due to costs incurred carrying out activities accordance with Global Initiative (GRI). The research examined whether there was information a ...

This paper presents an historical and rhetorical analysis of auditor independence concepts. This analysis is relevant as the newly formed Independence Standards Board in the U.S. is beginning work on a conceptual framework of audit independence to use as a basis for regulation. Debate about independence concepts has a long history and some elements of the accounting profession are suggesting th...

Intellectual capital (IC) relevant information is an important aspect of the reporting process because it complements the conventional financial disclosure in the new economy. It describes the hidden assets of a company especially in the initial public offering (IPO) setting where high information asymmetry exists. This study investigates several variables that may contribute to the relatively ...