• Impact of Information Technology on Corporate Governance and Financial Reporting
    IMPACT OF INFORMATION TEHNOLOGY ON CORPORATE GOVERNANCE AND FINANCIAL REPORTING 1.0 INTRODUCTION The introduction of the computer and advent of the Internet has changed the way we live in the modern world. This spans across every aspect of human life. Modern innovations have led to the...
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  • Reviewing the Literature on Audit Report Lag and Corporate Governance
    audit report lag and the second part reviews on audit report lag in relation to corporate governance. The first section provides the discussion on quality of financial reporting and timeliness, regulations on timely reporting, corporate governance in Malaysia and on agency theory and timeliness...
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  • Corporate Governance
    ]. From an academic perspective, corporate governance is an extensively researched area in the literature on accounting (Cohen et al., 2004). However, the impact of corporate governance on the value-relevance of accounting information remains unexplored. Agency theory arguments support the view that...
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  • The Impact of Corporate Governance on the Timeliness of Corporate Internet Reporting by Egyptian Listed Companies
    assist them in the marketability of securities and to achieve their objectives. Therefore, large companies may be more able to access financial markets if they disclosed more Impact of corporate governance 851 MF 34,12 852 ´ information online (Bonson and Escobar, 2002). Many of the...
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  • Available Online at Www.Sciencedirect.Com
    financial reporting online: the 2001 review". Birmingham,, University of Birmingham working paper, University of Birmingham. Campbell, D. and Beck, A.C. (2004) "Answering allegations: the use of the corporate website for restorative ethical and social disclosure", Business Ethics. A European Review, Vol.13...
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  • “Good Corporate Governance as a Vital Constituent of Corporate Social Responsibility” with Reference to Indian Mncs
    “Good corporate Governance as a vital constituent of Corporate Social Responsibility” with reference to Indian MNCs Type: Literature review Name of Research Scholar: Santosh Basavaraj, Research Scholar, Anna University of Technology, Coimbatore. Purpose: This research paper aims at...
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  • Corporate Governance and Financing Decisions by Saudi Companies
    information environment and set the 15 following third research hypothesis for the impact of corporate governance reporting on capital structure: H3: Ceteris paribus, there is a relationship between corporate governance reporting and debt-to-equity ratio. 5. Model Development In order to test...
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  • Literature Review of XBRL
    technology, it is very difficult to achieve, so the idea was just stopping at the prospect level. Eliott (1992, 1994) and Wallman (1995, 1996, 1997) first studied the impact of new technologies on the company's financial reporting such as network and so on. Eliott believes that information technology has...
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  • Audit Delay
    . Literature Review and Hypotheses Development Within the corporate governance mechanisms, audit committee plays an important role in the monitoring process as well as its reporting role in companies. These members would reduce auditors’? task complexity and increase timeliness. Therefore...
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  • Guilds to 2013 Aicpa
    as provide monitoring and financial reporting information. Distinguish between appropriate and inappropriate internal control systems, including system design, controls over data, transaction flow, wireless technology, and internet transmissions. Evaluate whether there is appropriate segregation of...
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  • Audit Committee
    practitioner literature yields the general observation that a positive relationship is expected to exist between governance strength and financial reporting quality (Jonas and Blanchet 2000). As expected, a review of the academic literature generally supports the proposition that strong governance is...
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  • Global Economic Crisis
    reliable information is disclosed to investors. This is the theoretical rationale, but what are the actual historical and political origins that financial reporting and auditing have come to play in the governance of capital markets? Merino and Neimark (1982) suggest that financial reporting and auditing...
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  • Research Paper Accounting
    literature review of concepts and theories related to corporate governance. The following section reviews the literature on the concepts of board structure, transparency, information technology, and company performance. The corporate governance environment and practices in Turkey also are reviewed in...
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  • Clear View on Management Control System
    corporate governance for the management infrastructure to control and report risks. Information technology plays an essential role for the communication of rules, reporting and cooperation between the different departments and subsidiaries, different management levels and stakeholders. Periodic and...
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  • Finance Research Paper
    efficient operations of capital markets. In order to more fully understand corporate governance in India, a review of relevant literature is necessary. In discussing a framework for corporate governance the OECD principles state: The corporate governance framework should be developed with a view to...
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  • Corporate Governance in Modarabas
    development financial institutions have extended loans to companies with 19 Chapter 2: Literature Review good governance records. However, they found no effect of equity investment of the institutional investors on the corporate governance records, of the companies. Rather the institutional investors...
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  • THE DEMAND FOR AND SUPPLY OF ACCOUNTING INFORMATION IN A MARKET SETTING AND ITS STOCK MARKET IMPACT
    transparent accounting standards is warranted. References Healy, M. and Palepu, G. 2001. Information asymmetry, corporate disclosure, and the capital Page 10 markets: A review of the empirical disclosure literature Institute of Chartered Accountants of Nigeria, 2004. Financial Reporting and...
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  • Account
    governance versus corporate governance Governance was one of the most widely reported on and detailed constructs on the 58 websites. Each company refer to governance as pertaining to financial and non-financial aspects. Financial aspects include transparent financial reporting and accounting...
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  • Ifrs
    Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research* Christian Leuz Graduate School of Business, University of Chicago, European Corporate Governance Institute (ECGI) cleuz@chicagogsb.edu and Peter Wysocki Sloan School of Management...
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  • Disappointing Performance of Chinese Shares Listed in Germany: a Result of Poor Communication Policy?
    “specific Chinese”. To start with, we hold the basic hypothesis that it is poor Corporate Governance (CG), compared to western companies that make stock 6 prices slash. We introduce the main lines of the CG discussion in literature in the first paragraph, shed light on the specific regulation in...
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