Purpose: Understanding the influence of information and knowledge exchange and sharing between managers and non-executive directors is important in assessing the dynamic processes of accountability in boardrooms. By analysing ...
Profit forecasts are rarely disclosed in the UK except in prospectuses, circulars and during takeover bids. There are few regulations governing the content of profit forecasts. Under stock exchange rules these forecasts ...
This paper looks at the role of experts from both a United Kingdom and North America perspective. The paper starts by pointing out the important role of expert evidence in assisting the tier of fact. The distinction between ...
Recent accounting scandals are the product of multiple failings of auditing, accounting, corporate governance and of the market. In discussing the many factors that led to failure, this paper attempts to provide insights ...
This chapter focuses on impression management in accounting
communication. Impression management entails the construction of an impression
by organisations with the intention to appeal to their audiences, including
sh ...
Following the publication of Eleftheriou and Michelacakis (2016a), it was brought to our attention that the problem identified and corrected in Eleftheriou and Michelacakis (2016a) affects more papers than just the Beladi ...
This paper examines the issue of independence of boards of directors and non-executive directors of companies listed on the Irish Stock Exchange. Based on information published in annual reports, the study found that most ...
This chapter provides insights into the governance of schools. Roles and responsibilities of school boards and school board members are considered, as is the composition of school boards. The elements contributing to ...
If business is "war", does that conceptualisation allow for different ethical standards just as in war? Do organisations conceptualise business as war? How do ethical standards change in war? Is there evidence of different ...
Purpose: The purpose of this paper is to review and critique prior research on audit committees using a practice-theory lens. Research on audit committees has followed the same trajectory as early research on boards of ...
Brennan, Niamh(Governance Institute of Australia, 2013-09-03)
Corporate culture and psychological factors are major influences on board room decision-making. Cognitive biases, rather than corruption, are the most common source of distorted judgment. Role of chair of board is central ...
Corporate culture and psychological factors are major influences on boardroom decision-making. Cognitive biases, rather than corruption, are the most common source of distorted judgment. Role of chair of board is central ...
Feng shui - the Chinese art of creating harmonious surroundings that enhance the balance of yin and yang - is essential
to board dynamics and the effective functioning of boards. A key role of
chairmen and company ...