this study aims at investigating the impacts of mandatory audit firm rotation (mafr) on audit fees and audit market compeition among firms listed on tehran stock exchange (tse). since 2007 firms listed on tse are not allowed to use services of any single audit firm for more than 4 consecutive years. we tested our hypotheses using multivariate regression analysis and mean comparison test. our sa...

The purpose of this paper is to examine how corporate governance instruments impact firm value in the context Cambodian banks. This considers foreign and domestic-owned banks Cambodia. study opts for a balanced sample domestic owned period 2014-2018. Panel data regression adopted estimation main results. suitable model, i.e. fixed random effect model selected using Hausman specification test wh...

This study aims to determine the effect of good corporate governance, institutional ownership proxies, proportion independent boards commissioners, and audit committees, as well company size on tax avoidance in agricultural sector companies listed Indonesia Stock Exchange for 2017-2019 period. The samples used this were obtained by purposive sampling method analysis techniques descriptive stati...

SUMMARY Frequent cyber-attacks on organizations in the last decade have caught attention of practitioners and governance bodies, who called for boards to take a more active role managing preventing future cyber risks. Governance surveys, however, find that are not sufficiently prepared address cybersecurity risks due lack IT expertise. Firms begun appointing technology experts, creating board-l...

This study aims to empirically examine the effect of independent commissioners, audit committees, KAP size, and intellectual capital, on integrity financial statements. uses a population companies with Kompas 100 index listed Indonesia Stock Exchange in 2018-2021 period. quantitative methods data obtained from company's statements company annual reports or using secondary data. The samples this...

Clinical Audit (CA) has been recognized as a useful tool for tool for improving service delivery, clinical governance, and the education and performance of the dental team. This study develops the discussion by investigating its use as an educational tool within UK Dental Foundation Training (DFT). The aim was to investigate the views of Foundation Dentists (FDs) and Training Programme Director...

This study aims to determine the effect of Good Corporate Governance consisting number independent commissioners, board directors, audit committees on company's performance in banking companies listed IDX. The population this are Indonesia Stock Exchange as many 46 that or go public. sample were 10 with four years financial statements from 2017 – 2020 sampling technique used is purposive sampli...

Abstract The objective of this study is to examine the role that specialized committees, created within board directors, and auditor play in relation hiring a non-financial information assurance service choices provider for such information. Specifically, analyses effect independence specialisation audit committee, existence CSR reputation financial associated with its classification as Big4. r...

Does a decrease in shareholder litigation enhance managers’ monitoring efforts by ensuring adequate firm risk management? We explore how state universal demand (UD) laws (which limit as mechanism to discipline managers), affect bank holding companies’ (BHCs) risk. Using difference-in-differences analysis, we show that BHCs reduce their tail exposures after the implementation of UD laws, which i...

The main problem in this research is the weak implementation of Good Corporate Governance mining companies due to selfish interests and neglect shareholders' so that fraud will have an impact on company value. purpose study determine effect managerial ownership, independent commissioners audit committees firm type used ex post facto with a quantitative approach, data sources are seconda...