... l'administration, École de comptabilité, Québec City, Canada. Editor's note: Accepted by Steven E. Salterio. 1 3 2018 1 8 2020 2021 risk management boards of directors consultants corporate governance comfort Risk management practices have sparked significant interest...

... questions for further examination by academic researchers. 2019 corporate governance governance committee nominating and governance committee board evaluation committee evaluation director evaluation CEO involvement The Governance Committee needs to be the watchdog and initiator...

... the organization's commitment to good corporate governance and ethical behavior. Furthermore, organizations may wish to publicize successful instances of employee whistleblowing as a means of increasing the availability of instances in which whistleblower retaliation did not occur. Note that we are not suggesting...

... loyalties that have been potentially misaligned may be realigned by regulatory requirements aimed at improving the corporate governance process. Data Availability: Data available upon request. I gratefully acknowledge the helpful comments I received from Jeff Cohen, Brian Daugherty, Dorothy...

...Jeffrey R. Cohen; Colleen Hayes; Ganesh Krishnamoorthy; Gary S. Monroe; Arnold M. Wright ABSTRACT: This study provides insights on the effectiveness of the Sarbanes-Oxley Act ( U.S. House of Representatives 2002 ) in promoting high-quality financial reporting and good corporate governance, based...

...Kwadwo N. Asare; Mohammad J. Abdolmohammadi; James E. Hunton ABSTRACT The current study investigates how corporate governance ratings affect the certainty of buy-side analysts' earnings forecasts. Nineteen financial analysts from the United States (U.S.) and 17 from the United Kingdom (U.K...