The main purpose of this study was to review the measurements that are related to the corporate governance. A close look at the literature of corporate governance and firm performance reveals that different measures have been used by the researchers to measure the performance. They classified those measurements into accounting-based and market-based indicators. Performance measurement has great significance in effective management of an organization and in the enhancement of the processes since only measurable things is manageable. Hence, the enhancement of the organizational performance requires some measurements to determine the impact of the level of organizational effectiveness upon business performance. This study can act as a reference to the researchers who are concerned with the firm performance measurements.

The core aim of this study is to examine the relationship between board characteristics and the firm performance of non-financial listed Kuwaiti firms. To achieve the objectives of the study, the data were collected from a sample of 136 companies for the financial year 2009. Variables such as CEO duality, COE tenure, audit committee size, board size and board composition were considered as predictors of the firm performance that was measured employing the return on assets (ROA). By contrast, the effects of CEO tenure and leverage on firm performance were found to be negative and significant at the chosen level of significance. To test the hypotheses of the study, multiple linear regression analysis using SPSS 18.0 was utilized. Using the firm size and leverage as a control variable, the findings of the study support the positive effects of CEO duality and audit committee size on ROA. Other findings of the study were discussed in the discussion section and some other future study directions were provided.

Purpose Consistent with the board of directors and top executive management’s role in ensuring and promoting investments for economic development, this paper aims to examine Omani executive management’s role in helping goals achievement in firms. This paper examines the relationships among the study variables, which are top executive management characteristics and corporate performance in the context of Omani listed firms, with the help of two control variables. Design/methodology/approach The study focused on a unique context, a developing nation, Oman and its exchange market for the past seven years (2011-2017). In addition, the data were collected from annual report according to board of directors and top executive management variables, and the financial data were obtained from DataStream. The study used the panel data approach to test the relationships characteristics of board of directors, top executive management and corporate performance. Findings Based on the obtained results, showed positive and significant positive relationships between some characteristics of top executive management and corporate performance, and significant negative relationships between others and the same. Specifically, board size, non-executive directors, general experience and account experience were in the former category, while board meeting was in the latter category. Finally, size and professional certificate of top executive management did not have a significant relationship with corporate performance. Research limitations/implications This study, like previous studies has some limitations such as sample, country, variables and years; therefore, at the end of this study, many limitations and suggestions for future research studies are provided. Moreover, the study findings can be used by the market to assist managers to enhance corporate weaknesses. Originality/value The focus of the study was placed on the top executive management and corporate governance of Omani listed firms that has implications for practitioners particularly concerning the top executive management role. Added to this, the study conducted an investigation of the integration between board of directors and top executive management, with corporate governance among Omani listed firms. The study also provided information that has implications to academics when it comes to board of directors and top executive management strategies to encourage consideration of the relationship to develop best practices.

The purpose of this study is to review the field of internal audit (IA) in the Chinese context and provide insights into how the literature of IA has evolved by clarifying criticism of the research published until 2020. Following the structured literature review (SLR) technique, forty-seven (47) studies were identified from two databases. The results show that the IA literature did not contribute significantly to the knowledge of IA functions in the form specified by the Institute of Internal Auditors. The study also revealed that there is more to be explored so as to fully understand the IA aspects and their impact on Chinese institutions. Descriptive research was prevalent, depending on the review of the traditional literature and the historical analysis. On the other hand, the results show that the interpretative research that relied on the case study, questionnaire, and interviews were scarce. The private sector has been little studied compared to that of the public sector. This study highlighted the real IA's

The purpose of this study is to examine and ascertain the effects of integrative motivation on the willingness to participate in boycott activities toward Danish products from the perspective of Muslim consumer. Consumer boycotts is a worldwide and historic phenomenon in modern society. The religious boycotting campaigns have proved to be significantly damaging to international companies. From the literature, four effects of motivation on boycott participation are identified. Each variable is measured using 5-point interval scale: Animosity (4 items), efficacy (4 items), product judgment (5 items), prior purchase (4 items) and boycott participation (5 items). Using primary data collection method, 150 questionnaires were distributed to target respondents of postgraduate and undergraduate students of a university in North Malaysia. The responses collected were 121 completed questionnaires representing 80.67 percent response rate. The data will be analyzed using Structural equation modeling (SEM) using AMOS 16. Confirmatory factor analysis of measurement models indicate adequate goodness of fit after a few items was eliminated through modification indices verifications. This study has established six direct causal effects. The findings are discussed in the perspective of Malaysian boycott participation. Overall, the results suggested that the perception of the above four construct and other two important once (efficacy) (β= 0.595, CR=5.758, P<0.001), and (product judgment) (β= 0.617, CR=4.147, P<0.001) Are significantly related and may influence the boycott activities directly or indirectly.