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The Effect of the board of directors and Audit Quality on Disclosure of Internal Control Practices: Evidence from European Companies

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Journal of Modern Accounting and Auditing 2020年第4期16卷 171-189页

作者： Jamel CHOUAIBI Mounia BOULHAGA University of Sfax SfaxTunisia

The purpose of this paper is to examine the effect of the board of directors,namely board size,board independence,and CEO duality,as well as audit quality on the disclosure of internal control *** sample consists of 164 European companies listed in the STOXX Europe *** on positive agency theory,the authors posit that board of directors and audit quality influence corporate internal control disclosure *** content analysis and the design of the evaluation criterion were used to calculate the disclosure index of internal ***,multiple regression analysis is utilized to analyze the results of this *** average internal control information disclosure index was 0.285,indicating that most of the companies in our sample do not disclose enough information about the internal *** low level of forward-looking information disclosure makes it very difficult for corporate stakeholders to determine the future performance of the *** results indicate that internal control disclosure is positively and significantly associated with board independence,CEO duality,and audit *** study contributes to the literature on the various governance characteristics and disclosure by showing that the disclosure of internal control information in European countries is positively and significantly associated with board independence,separation of duties,and audit *** study was based on a sample of European companies including countries regulating IC disclosure as well as unregulated *** noted by Bedard and Graham(2014),regulatory differences in countries can contribute insights on the costs and benefits of *** also have policy implications for investors,managers,and regulators.

关键词： board of directors disclosure of internal control audit quality STOXX 600 board independence CEO duality Introduction

A Study of the Role of the board of directors in Corporate Governance Based on UK Listed Companies

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Proceedings of Business and Economic Studies 2022年第6期5卷 47-50页

作者： Xinyan Jiang Beijing Jiaotong University Beijing 100044China

Companies are directed and controlled by corporate *** acts on the company internally and *** board of directors is responsible for the governance of the company;that is to say,the board of directors is the brain of the company,while corporate governance is the blood distributed throughout the company,which not only supplies blood to the whole,but also reflects the ***,with regard to the role of the board of directors in corporate governance,this paper objectively analyzes the importance of the board of directors in corporate governance from theory to practice and from the internal composition of the board of directors to the impact of the board’s actions on the enterprise as a whole based on United Kingdom(UK)listed companies.

关键词： UK listed company Corporate governance board of directors

A study on directors＇ remuneration and board committee in Malaysia

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Journal of Modern Accounting and Auditing 2009年第1期5卷 34-44页

作者： Mohammad Talha Abdullah Sallehhuddin Abdullah Salim Shukor Masoud Department of Accounting ＆ MIS King Fahd University of Petroleum and Minerals Dhahran 31261 Saudi Arabia Faculty of Business ＆ Law Multimedia University Melaka 75450 Malaysia

Researches on company directors＇ remuneration and its links with firms＇ performance and corporate governance have drawn wide attention as stakeholders are interested to find out whether directors received the right package of remuneration and whether it is always in line with the firm＇s performance and corporate governance policy. However, there is a lack of study examining the impact of specific board committee on directors＇ remuneration, particularly in emerging capital and financial market. This study, involving 120 Malaysian public listed companies, aims to examine this association. The study employs descriptive analysis, Pearson＇s correlation test and multivariate stepwise statistical technique. The result of the study indicates that there is a positive relationship between directors＇ remuneration with board executive committee, remuneration committee, nomination committee and corporate governance committee. The result also indicates negative relationship between directors＇ remuneration with employees share option scheme committee. However, all these associations are not significant, except ownership structure that is used as a control variable. This result prompts a need to reexamine the effectiveness of corporate governance practice through establishment of board committee in determining directors＇ remuneration.

关键词： directors' remuneration board of directors board committee corporate governance Malaysia

Tracing back to the source: Understanding the corporate governance of boards of directors in Chinese SOEs

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China Journal of Accounting Research 2020年第2期13卷 129-145页

作者： Zhengfei Lu Jigao Zhu Guanghua School of Management Peking UniversityChina Business School University of International Business and EconomicsChina

Based on the relevant theories of corporate governance and the special institutional background of Chinese state-owned enterprises(SOEs),this paper systematically reviews the literature on the independence and governance effect of SOE *** find that the governance effect of SOE boards is driven by the dual characteristics of SOEs:state involvement in ownership and market *** the state involved in ownership,SOEs adhere to the leadership of the Communist Party of China(CPC),which results in an enhanced governance *** market incentives,SOEs tend to have an optimal board structure that helps mitigate both the shareholder–management agency problem(Type I agency problem)and the controlling shareholder–minority shareholder agency problem(Type II agency problem).In terms of the governance effect of boards,directors appointed by non-controlling shareholders are effective in alleviating Type I and Type II agency problems,and this highlights the importance of mixed-ownership reforms in *** directors,especially those with a professional background,also play a role in improving corporate ***,independent directors in SOEs have relatively weak incentives to monitor,which limits their governance *** paper shows positive implications for promoting mixed-ownership reforms and improving board governance in SOEs.

关键词： SOEs board of directors Independence Governance effect

Evolving governance during health care reform in the United States and China

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中国研究型医院 2014年第1期1卷 78-89页

作者： Donghai Wei Louis Rubino Robert Peterson Guangzhou Medical University Guangdong Provincial Health Economics Association California State University

Governance of public hospitals has become an important consideration in China. Research is being conducted, consultants are being engaged, and new models are being tested to determine how a change in governance can positively affect health care reform. The United States is looked to as an example for hospital governance. Old principles and new trends for boards of directors of hospitals are discussed. Critical thought is given as to the governance principles that can be applied in China which will augment the changes taking place to make hospitals more autonomous under health care reform. Recommendations are made by the authors as to which of these principles and new methods should be considered to be adopted for China's public hospitals.

关键词： Governance board of directors Fiduciary Responsibility Public Hospitals Strategic Direction

The effects of corporate governance compliance on market valuation in Malaysia

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Chinese Business Review 2009年第3期8卷 46-58页

作者： Wan Mohammad Taufik Bin Wan Abdullah Noriza Binti Mohd Saad Accounting and Finance Department Universiti Tenaga Nasional Muadzam Shah 26700 Malaysia

This study investigates the effects of corporate governance compliance on market valuation in Malaysia using a sample of 164 companies listed on the Main board in Bursa Malaysia from 5 different industries （consumer, trading ＆ services, industrial, constructions and properties） within 2001 to 2005. Throughout, this study will use correlation and regression analysis in the SPSS software to determine the effects of corporate governance practices on Market Valuation. In analyzing firms＇ market valuation, we will use the Tobin＇s Q formula and for the corporate governance compliance, we will look at 4 criteria to compare with market valuation, which are （1） board of Director＇s composition, （2） board of Director＇s remuneration （salaries）, （3） board of Director＇s training and development, （4） board of Director＇s meeting. In order to determine the effects between the corporate governance compliance and market valuation, we will use regression analysis. Based on the correlation analysis, the first null hypothesis must be rejected and the alternative hypothesis is accepted, in which dependent variable and independent variables are significantly correlated with BOD remuneration and BOD training availability. Overall, there is a significant relationship between Tobin＇s Q and independent variables （BOD remuneration and BOD training）. This study also recommends that for the company who did not comply with the code, they should follow the best practice because it will be a pivotal weapon in facing with the fierce competition in era globalization.

关键词： corporate governance compliance board of directors market valuation Tobin's Q

An Empirical Study on the Internal Control Efficiency of Listed Engineering Companies

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Frontiers of Engineering Management 2015年第2期2卷 159-164页

作者： Zhi-wen Wang Jing Tong International College Central South University of Forestry and Technology

The authors carried out an empirical study on the internal control efficiency of publically listed engineering companies in *** study presents an exploration of the relationship of independent director ratios,audit committee quality and auditor independence with the internal control efficiency of publically listed engineering companies and forward suggestions and recommendations on raising the internal control efficiency of publically listed engineering companies.

关键词： internal control efficiency board of directors independent directors audit committee

board Effectiveness in Pharmaceutical Industry： The Case of TAPIC Pharmaceutical Group

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Journal of Modern Accounting and Auditing 2011年第5期7卷 463-473页

作者： Hossein Dadfar Staffan Brege Linkoeping University, Sweden Makan Golizeh Hushang Ghasemi Tamin Active Pharmaceutical Ingredients Investment Company （TAPIC） Iran

Pharmaceutical industry plays a strategic role in economy of Iran. Corporate governance, in pharmaceutical companies as the very core of an organization, and the driving force of corporate leadership, plays a significant role in business success and overall productivity of the firms. As yet, the characteristics, factors causing success and failure of core governance in Iranian pharmaceutical industry have remained unsearched. Furthermore, the applicability of western theories and models to the traditional societies such as Iran are largely unknown. This study is an attempt to explore the pattern of board effectiveness and firm performance in Iranian pharmaceutical industry and suggesting an alternative good governance model suitable to apply to less developed countries （LDC） pharmaceutical industry, with emphasis on Iranian context. After An intensive literature review the model suggested by Ingley and Van der Walt （2001） was found to be more comprehensive, practical and suitable for this study. However, after empirical evaluation further development to the model to fit the pharmaceutical industry and the context of LDCs, especially Iran, is suggested. Empirically the paper stands upon a rich database consisting of Tamin Active Pharmaceutical Ingredients Investment Company （TAPIC） and its 11 subsidiary companies which are treated as 11 mini-cases. Data were collected by document analysis, questionnaire and interviews. Since two of the authors have many years experience as managers in the same industrial group, we got access to rich information that normally are not accessible to researchers in less developed countries. The results suggest some improvements to the earlier models and show that the pattern of board effectiveness in Iranian pharmaceutical industry can be influenced by：（1） Internal factors including：（a） board members, the personality and background, （b） board composition, which is influenced by selection criteria, Tribalism, interpersonal relationship

关键词： corporate governance board of directors pharmaceutical industry TAPIC socio-cultural system of Iran

board Characteristics and Firm Performance

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Journal of Modern Accounting and Auditing 2012年第5期8卷 688-694页

作者： Masood Fooladi Islamic Azad University Isfahan Iran

Based on agency theory, the importance of corporate governance is to reduce agency conflicts between those who control and those who own the residual claims in a firm. In other words, corporate governance as a mechanism helps to align management＇s goals with those of the stakeholders that are to increase firm performance. Since, the value creation of corporate governance can be measured through the firm performance; the aim of this study is to answer this question：＂is there any relationship between corporate governance and firm performance？＂ Therefore, the four board characteristics that are of interest in this study are board independency, CEO duality, ownership structure, and board size. Based on a randomly selected sample of companies listed on Bursa Malaysia and applying the linear multiple regression as the underlying statistical tests, it is found that CEO duality has a negative relationship with firm performance---Return on Equity （ROE） and Return on Asset （ROA）, but there is no significant relationship among board independency, board size, and ownership structure as independent variables and firm performance as dependent variable.

关键词： corporate governance board of directors firm performance