..., overseers, and implementers. risk management boards of directors consultants corporate governance comfort While deferring to the givers' expertise, the comfort seekers must trust and readily accept the assurance provided by the givers as appropriate and legitimate in order to embrace...

... questions for further examination by academic researchers. 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 of good...

... whistleblowing corporate governance vividness congruency theory Despite the importance of whistleblowing within professional service firms, few studies have examined the determinants of this form of reporting in public accounting settings. Whistleblower hotlines are particularly important in audit...

... 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. The results confirm prior research on option compensation, revealing that participants show less support...

...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...