The clustering analysis of corporate ownership and control contestability based on Shapley value

2017 ◽  
Vol 20 (3) ◽  
pp. 2703-2723
Author(s):  
Shih-Yung Wei ◽  
Tina C. Chiao ◽  
Xiu-Wen Ye
Keyword(s):  
Shapley Value ◽  
Clustering Analysis ◽  
Corporate Ownership ◽  
And Control

The Effects of Corporate Ownership on Public Accountants' Professionalism and Ethics

2002 ◽  
Vol 16 (2) ◽  
pp. 109-124 ◽  
Author(s):  
William E. Shafer ◽  
D. Jordan Lowe ◽  
Timothy J. Fogarty
Keyword(s):  
Current Trend ◽  
Auditor Independence ◽  
Corporate Ownership ◽  
Negative Effects ◽  
Public Accounting ◽  
Corporate Acquisitions ◽  
Accounting Professionals ◽  
Research Questions ◽  
And Control ◽  
First Time

The current trend toward corporate acquisitions of CPA firms poses potential threats to the autonomy and ethical standards of public accounting professionals. This recent consolidation movement suggests that for the first time a significant number of public accounting professionals are subject to the supervision and control of nonprofessionals. In addition to acknowledging the potential threats to auditor independence and objectivity, this paper suggests that these new organizational arrangements for the provision of public accounting services have other negative effects on professionalism and ethics such as desensitizing CPAs to traditional professional values, and subverting professional institutions to the goals of corporate employers. This paper develops a framework that identifies several specific research questions related to the effects of corporate ownership on professionalism and ethics in public accounting.

scholarly journals Corporate governance, ownership and control: A review of recent scholarly research

2018 ◽  
Vol 14 (1) ◽  
pp. 50-56 ◽  
Author(s):  
Alex Kostyuk ◽  
Yaroslav Mozghovyi ◽  
Dmytro Govorun
Keyword(s):  
Corporate Governance ◽  
Corporate Ownership ◽  
Board Diversity ◽  
Existing Problems ◽  
The Past ◽  
Corporate Governance Mechanisms ◽  
Wide Range ◽  
Recent Trends ◽  
Performance Auditing ◽  
And Control

This manuscript is aimed at highlighting the most recent trends in corporate governance, ownership and control based on the manuscripts presented at the international conference “Corporate Governance, Ownership and Control” that took place in Rome on February 27, 2018. We have also used reputable papers published in the relevant academic journals in the past to support the arguments stated by the authors of the papers, presented at the conference. This paper covers a wide range of corporate governance topics in corporate ownership and control toward corporate governance mechanisms, such as board of directors, the board diversity, directors’ remuneration, firm performance, auditing and accounting, etc. We saw a growing interest of researchers to widen the scope of their major research to link it to corporate ownership and control issues. Currently, corporate governance research follows two major routs: classical empirical corporate governance research and multidisciplinary research aimed at findings non-conventional methods to solution of existing problems.

scholarly journals Metabolomics Approach for Discrimination and Quality Control of Natural and Commercial Fallopia multiflora Products in Vietnam

2020 ◽  
Vol 2020 ◽  
pp. 1-8
Author(s):  
Nguyen Thi Thoa ◽  
Nguyen Hai Dang ◽  
Do Hoang Giang ◽  
Nguyen Thi Thu Minh ◽  
Nguyen Tien Dat
Keyword(s):  
Clustering Analysis ◽  
Principal Component ◽  
Multivariate Statistical Methods ◽  
Multivariate Statistical ◽  
Fda Guidance ◽  
Promising Tool ◽  
Precision And Accuracy ◽  
And Control

A precise HPLC-DAD-based quantification together with the metabolomics statistical method was developed to distinguish and control the quality of Fallopia multiflora, a popular medicinal material in Vietnam. Multivariate statistical methods such as hierarchical clustering analysis and principal component analysis were utilized to compare and discriminate six natural and twelve commercial samples. 2,3,4′,5-Tetrahydroxystilbene 2-O-β-D-glucopyranoside (THSG) (1), emodin (4), and the new compound 6-hydroxymusizin 8-O-α-D-apiofuranosyl-(1⟶6)-β-D-glucopyranoside (5) could be considered as important markers for classification of F. multiflora. Furthermore, seven phenolics were quantified that the variation in the contents of selected metabolites revealed the differences in the quality of natural and commercial samples. Recovery of the compounds from the analytes was more than 98%, while the limits of detection (LOD) and the limits of quantitation (LOQ) ranged from 0.5 to 6.6 μg/ml and 1.5 to 19.8 μg/ml, respectively. The linearity, LOD, LOQ, precision, and accuracy satisfied the criteria FDA guidance on bioanalytical methods. Overall, this method is a promising tool for discrimination and quality assurance of F. multiflora products.

scholarly journals EDITORIAL: Corporate governance, accounting and finance research outlook

2019 ◽  
Vol 16 (2) ◽  
pp. 4-6
Author(s):  
Doriana Cucinelli
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Accounting Standards ◽  
Board Governance ◽  
Corporate Ownership ◽  
Corporate Social Responsibility Reporting ◽  
Corporate Social ◽  
And Control ◽  
Governance Disclosure

The recent volume of the journal “Corporate Ownership and Control” is devoted to very interesting issues related to the corporate governance such as accounting standards, efficacy of board governance, corporate social responsibility reporting, corporate governance disclosure, ownership and firms’ performance.

scholarly journals Editorial: An international outlook of corporate governance research

2020 ◽  
Vol 17 (4) ◽  
pp. 4-6
Author(s):  
Raef Gouiaa ◽  
Alexander Kostyuk
Keyword(s):  
Corporate Governance ◽  
Saudi Arabia ◽  
Point Of View ◽  
Corporate Ownership ◽  
Research Results ◽  
The World ◽  
The Usa ◽  
The Uk ◽  
New Research ◽  
And Control

This issue of the journal “Corporate Ownership and Control” is absolutely unique from the point of view of the geodiversity of the research. Thus, having published 16 papers in this issue of the journal we can count the research on corporate governance in the USA, the UK, Norway, Australia, Italy, Germany, Netherlands, Portugal, Spain, Belgium, Sweden, Finland, Austria, Greece, Ireland, Poland, France, Brazil, Tunisia, Morocco, Egypt, the UAE, Saudi Arabia, Kuwait, and others. This provides a very solid vision of the corporate governance national practices worldwide. This issue of the journal proves once again that corporate governance became a global subject for research during the last decade. Scholars from all the countries of the world try to deliver the new research results related to the national markets providing room for further comparison and research and we hope that the readers will enjoy the results of the recently published papers.

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