Entrepreneurship and Innovation in Listed Companies: What is the Role of Corporate Governance?

2012 ◽  
pp. 15-23
Keyword(s):  
Corporate Governance ◽  
Listed Companies

The Role of Foreign, Family Ownership and Audit Committee in Evaluating the Company as a Going Concern: Evidence from Jordan

2014 ◽  
Vol 1 (1) ◽  
pp. 329 ◽  
Author(s):  
Bilal Nayef Zureigat ◽  
Faudziah Hanim Fadzil ◽  
Syed Soffian Syed Ismail
Keyword(s):  
Corporate Governance ◽  
Significant Relationship ◽  
Audit Committee ◽  
Listed Companies ◽  
Foreign Ownership ◽  
Family Ownership ◽  
Ols Regression ◽  
Going Concern ◽  
Relationship Of

This study discusses the association between foreign, family ownership and audit committee on the going concern evaluation among Jordanian listed companies for the years 2011 and 2012. The data reveal through using OLS regression that there is a negative and not significant relationship between foreign ownership and going concern evaluation, while a negative significant relationship with family ownership. In addition, this study also finds a positive and significant relationship of audit committee with the going concern evaluation.The results alsoshow that most of the Jordanian companies have violated some of Corporate Governance requirements. For instance, approximately 43% of Jordanian firms did not have an audit committee. This study shows valuable insights to the understanding of factors that may affect going concern evaluation among Jordanian firms. Therefore, the findings of this study provide important conclusions for investors, regulators and policymakers and academics to shed the light on the mechanisms that ensure the continuity of companies.

scholarly journals Financial crisis and corporate governance: The role of internal audit in the Greek context

2019 ◽  
Vol 15 (2) ◽  
pp. 45-55
Author(s):  
Andreas Koutoupis ◽  
Michail Pazarskis ◽  
Grigorios Lazos ◽  
Ioannis Ploumpis
Keyword(s):  
Corporate Governance ◽  
Financial Crisis ◽  
Audit Committee ◽  
Stock Exchange ◽  
Internal Audit ◽  
Listed Companies ◽  
Athens Stock Exchange ◽  
Total Turnover ◽  
The Relationship

In this paper, our purpose is to examine the relationship between the role of Internal Audit (IA), Corporate Governance (CG) and the Audit Committee (AC) in the recent financial crisis in Greece and to investigate the contribution of IA to CG structures as well as its possible, the IA’s role during the financial crisis in Greece. Moreover, little research has been conducted based on the relationship between corporate governance and internal audit during the financial crisis in case of Greece. For this reason, we conducted a survey, using questionnaires, which were sent to the listed companies of the Athens Stock Market. Out of a total of 192 listed companies on the Athens Stock Exchange, the relevant questionnaires were sent to 100 companies. Those companies were selected firstly based on their total turnover and secondly due to the availability of information from company websites such as employees’ numbers and Internal Audit Department Structures. Our conclusion was that Internal Audit adds value to the organization and it can also help the senior management towards the accomplishment of the organizational goals.

scholarly journals Impact of Fraud Preventive Measures on Good Corporate Governance

2020 ◽  
Vol 4 (1) ◽  
pp. 35
Author(s):  
Ali Rehman ◽  
Fathyah Hashim
Keyword(s):  
Risk Assessment ◽  
Corporate Governance ◽  
Preventive Measures ◽  
Listed Companies ◽  
Fraud Risk ◽  
Good Corporate Governance ◽  
Forensic Accounting ◽  
The Impact ◽  
Preventive Role

This study seeks to understand the impact of fraud preventive measures on good corporate governance within Omani public listed companies. Fraud preventive measures are considered as fraud risk assessment and preventive role of forensic accounting. This study also proposed that preventive role of forensic accounting mediates the relationship between fraud risk assessment and good corporate governance. Unit of analysis is public listed companies in Oman. This study utilized census sampling with quantitative cross sectional study. PLS-SEM was employed for the data and result analysis. Results suggest that, fraud risk assessment does not have significant impact on good corporate governance; whereas, preventive role of forensic accounting has significant impact on good corporate governance and it is also mediating between fraud risk assessment and good corporate governance. This study can assist regulators and policy makers towards inclusion of forensic accounting as permanent and compulsory component of the codes of corporate governance. Moreover, it is highly recommended for organizations to have in-house antifraud activity which can support and enhance good corporate governance. This study identifies forensic accounting as in-house preventive measure activity which can be available within an organization and working as governance management. This preventive role of forensic accounting is not explored before especially in the Omani market.

scholarly journals Italian corporate governance rating model: Is it useful in testing all types of corporate governance?

2014 ◽  
Vol 11 (3) ◽  
pp. 321-335
Author(s):  
Francesca Magli ◽  
Alberto Nobolo ◽  
Matteo Ogliari
Keyword(s):  
Corporate Governance ◽  
Case Studies ◽  
Empirical Analysis ◽  
Dominant Role ◽  
Listed Companies ◽  
Composition And Structure ◽  
Rating Model ◽  
Ownership Composition ◽  
Large Enterprises

In our empirical analysis the evidence found fully reflects the theoretical characteristics studied in small and medium-sized enterprises rather than large enterprises. The dominant role of the shareholder in small and medium-sized enterprises and the type of ownership composition and structure are fundamental. The analysis of multi-case studies, also, explains the higher scores obtained from the listed companies under the heading of Shareholders protection. These enterprises should be able to provide the means to communicate and should have greater ability to protect shareholders

Earnings opacity and corporate governance for Chinese listed firms: the role of the board and external auditors

2020 ◽  
Vol 28 (4) ◽  
pp. 487-515 ◽  
Author(s):  
Wing Him Yeung ◽  
Camillo Lento
Keyword(s):  
Corporate Governance ◽  
Reporting Quality ◽  
Listed Companies ◽  
Content Type ◽  
Listed Firms ◽  
External Auditors ◽  
Corporate Governance Mechanisms ◽  
Chinese Listed Companies ◽  
The Board Of Directors

PurposeThe purpose of this paper is to investigate the relationship between corporate governance and earnings opacity in China.Design/methodology/approachTwo corporate governance mechanisms form the basis of the analysis: 1) the board of directors and 2) the external audit function. OLS regression analysis is employed on a large sample from 2000 to 2014 with 20,235 firm-year observations.FindingsCorporate governance is found to be associated with reduced levels of earnings opacity for Chinese listed companies. Furthermore, the association between corporate governance and reduced levels of earnings opacity strengthened after the implementation of various key reforms.Practical implicationsChinese regulators are advised to proceed with caution as not all Western approaches to corporate governance are transferrable to the Chinese setting.Originality/valueThis study contributes to the literature by analyzing broad latent constructs of corporate governance in addition to individual observable dimensions in order to reveal that various key reforms have been successful in strengthening the link between governance and reporting quality for Chinese listed companies.

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