云南高校图书馆联盟文献共享服务平台- CORPORATE

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The Mediating Effect of Corporate Governance on the Relationship Between Accounting Information and Stock Market Return of Listed Entities in Ghana被引量：1: 《Journal of Modern Accounting and Auditing》2022年第2期60-89,共30页Joseph Kwasi Agyemang Barjoyai Bin Bardai; The study examined the mediating effect of corporate governance on the relationship between accounting information and stock market returns of listed entities on the Ghana Stock Exchange.The population of the study wa...; 关键词：accounting information corporate governance stock market return board size

Fraud Detection and Prevention:A Review of the Latest Developments in U.K.Audit: 《Journal of Modern Accounting and Auditing》2021年第1期1-13,共13页Neil Fletcher Ifedapo Francis Awolowo Nigel Garrow; Proposed reforms to U.K.audit are reviewed from a fraud detection and prevention perspective.A holistic four-actor model that encompasses:the directors,auditor,shareholders,and the regulator,is used to frame the discu...; 关键词：FRAUD AUDIT expectations gap agency costs corporate governance advisory voting

The Role of Accounting Dimensions of Corporate Governance in Improving the Tax Return in Egypt: 《Journal of Modern Accounting and Auditing》2020年第10期446-459,共14页Mohamed Elshawarby; This research aims to identify the impact of the accounting dimensions of corporate governance on the quality of tax return,as well as their impact on tax revenues.A quantitative research was carried out based on a qu...; 关键词：corporate governance tax return accounting dimensions tax revenues

Corporate Governance, Enterprise Risk Management, and Inter-temporal Risk Transfer: 《Journal of Modern Accounting and Auditing》2020年第3期105-116,共12页Antonio Renzi Gianluca Vagnani; This work is an initial attempt to describe the interconnections among corporate governance,enterprise risk management,and the phenomena of inter-firm risk transfer that occurs in combination with firms’income smooth...; 关键词：enterprise RISK management CORPORATE GOVERNANCE RISK transfer net operating INCOME SMOOTHING

Compensation Committee Quality and the Relationship between CEO Cash Compensation and Accounting Performance—Evidence From Taiwan: 《Journal of Modern Accounting and Auditing》2019年第12期566-576,共11页Yenyu(Rebecca)Huang; This paper examines the effect of compensation committee quality on the relationship between Chief Executive Officer(CEO)cash compensation and accounting earnings by using a sample of 1,247 publicly-traded Taiwan firm...; 关键词：corporate governance compensation committee compensation committee quality CEO compensation accounting performance

The Impact of Corporate Governance and Ethics on Microfinance Institutions (MFIs)—The Case for Microfinance Institutions (MFIs) in Masvingo, Zimbabwe, 2009-2019: 《Journal of Modern Accounting and Auditing》2019年第11期510-522,共13页Ephraim Matanda Vharawei Matanda; The paper presents and examines the impact of corporate governance and ethics in particular on sustainable development of the Zimbabwean microfinance sector in the period 2009-2019.The critical microfinance institutio...; 关键词：CORPORATE governance CORPORATE ETHICS MICROFINANCE sector concessional LOANS MICROFINANCE institutions (MFIs) sustainable development

Evaluation of the Effects of Corporate Governance on Financial Reporting Quality: 《Journal of Modern Accounting and Auditing》2019年第8期385-395,共11页Saime Once Gülsen Cavus; Corporate governance is designed to stimulate the investment environment and to create a stable financial situation in the capital markets by increasing the level of reliability,transparency,and accountability at the ...; 关键词：financial reporting quality corporate governance accounting quality earnings quality panel data analysis

Accounting and Corporate Governance Literature Review in Hellas 1991-2017: 《Journal of Modern Accounting and Auditing》2019年第4期167-184,共18页Yiannis K. Yiannoulis; The purpose of this paper is to examine and review the literature regarding Corporate Governance and Delisting in Hellas – Athens Stock Exchange (ASE), Hellas has different characteristics from other Continental Euro...; 关键词：Hellas ATHENS STOCK Exchange ACCOUNTING AUDITING

Accounting Scandals:Beyond Corporate Governance被引量：1: 《Journal of Modern Accounting and Auditing》2018年第8期399-407,共9页Ifedapo F.Awolowo Nigel Garrow Murray Clark Dora Chan; Accounting scandals are becoming perpetual in nature.They range from the ancient Mesopotamia,to the South Sea Bubble of 1720,to the famous Enron of 2001,down to Parmalat,Tesco,and Toshiba of today.The series of accoun...; 关键词：ACCOUNTING SCANDALS corporate failures AUDIT forensic ACCOUNTING agency theory FRAUD TRIANGLE

Quality of Accounting Information and Internal Audit Characteristics in Nigeria被引量：4: 《Journal of Modern Accounting and Auditing》2017年第8期333-344,共12页Oyebisi Ogundana Stephen Ojeka Michael Ojua Chukwu Nwaze; The basic goal of accounting is to provide quality accounting information that will aid reliable decision-making. The quality level of this accounting information comes from the company＇s governance practices, thereb...; 关键词：accounting quality accouming report corporate governance FRAUD internal auditing

CORPORATE_GOVERNANCE