Costly high-profile governance failures have increased the focus on executives and
directors responsible for the preparation and oversight of financial reports. Efforts to improve …

We investigate the role of audit committee economic incentives in judgments involving the
resolution of detected misstatements. The results reveal a positive association between …

In this monograph, we have discussed various aspects of corporate governance and risk
management from an international viewpoint and with a special focus on Brazil and …

Corporate governance has become common issues and the numbers of issues have
increase gradually since the last two decades. Good corporate governance plays crucial …

This study examines whether outside directors' equity-based compensation is associated
with a firm's tax avoidance. Using an instrumental variable approach that mitigates the …

This thesis examines the relationship between corporate governance (CG) mechanisms and
CG disclosure among companies in the Saudi Stock Exchange (Tadawul). Three categories …

This study examines whether outside directors' equity-based compensation is associated
with a firm's tax avoidance. Using an instrumental variable approach that mitigates the …

This study investigates the role of audit committee members' economic incentives and
external board service in judgments of detected misstatements. The results reveal a positive …

本研究旨在探討美國公司非執行董事之權益誘因薪酬(Non-Executive Director Equity-Based
Incentive Compensation) 對於公司避稅行為之影響. 過去關於公司治理與企業避稅的文獻大多 …