2018
DOI: 10.5430/ijfr.v9n3p36
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Effects of CEO Turnover and Board Composition Reform on Improvements in the Internal Control Quality

Abstract: Several serious accounting scandals have occurred in Japan in recent years (e.g., Olympus); however, the government, regulators, and auditing standard setters have struggled to identify new directions for corporate governance in listed companies, such as standard setting to address risks of fraud in an audit or the adoption of new corporate governance codes. The validity and effectiveness of monitoring by outside directors have received criticism within such a context. Nevertheless, in 2015, accounting fraud a… Show more

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