The literature posits that some CEO overconfidence benefits shareholders, though high
levels may not. We argue that adequate controls and independent viewpoints provided by …

The complexity of financial statement fraud has received considerable attention over the
past few years and will continue to cause concern. Financial statement fraud can surface in …

There are many studies that focus on observing corporate governance and its effectiveness.
However these studies have several major limitations, namely:(1) most of the research has …

The purpose of this study is to investigate whether the availability of financial bounties and
anonymous reporting channels impact individuals' general reporting intentions of …

Foreign institutional investors perform a critical role in the development of the tourism
industry. While board governance is a critical mechanism in firms, few studies have …

This thesis examined the impact of the Sarbanes-Oxley Act (SOX) on small-sized publicly
traded businesses in America and the communities they operate in. This Act (Sarbanes …

Small-cap firms provide a significant nexus for entrepreneurship and innovation in the US,
and hence might be viewed as less prone to governance problems than large firms. This …

Using the 2003 SEC regulations (following the Sarbanes–Oxley Act) on board
independence as an identification for externally imposed governance changes, I compare its …

This research analyzes the relations between highly concentrated ownership structures,
corporate governance mechanisms and firm value for a sample of Latin American firms. With …

This study draws on upper echelon theory (Hambrick & Mason, 1984) to examine whether
the demographic characteristics of politically connected board members affect commercial …