The Impact of Non-Mandatory Corporate Governance on Auditor’s Judgments

Yeganeh, Yahya Hassas; Dadashi, Iman; Akbari, Mir Asgari

doi:10.2139/ssrn.1618110

Cited by 2 publications

(2 citation statements)

References 11 publications

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“…In a limited viewpoint, corporate governance is described in relation with companies and stockholders and also as a network of relations in a more comprehensive meaning. It includes all beneficiaries such as staff, customers, people and society (Hassas Yeganeh, 2006). Various mechanisms of corporate governance are performed in different companies to achieve all targets of responsibility, transparency, justice and rights of beneficiaries.…”

Section: Hypotheses Of Researchmentioning

confidence: 99%

“…The position of board of directors, as leading character to control and to guide executive managers to save ownership advantages of stockholders, is very important. Therefore, it is obvious that success key of a company is bond to appropriate leadership (Hassas Yeganeh, 2006). Consideration of function of board of director about their legal duties against stockholders is one of the rights of stockholders.…”

Section: Hypotheses Of Researchmentioning

confidence: 99%

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A study on the effect of board of directors on the rate of corporate transparency

Rezaei¹,

Delghandy²,

Miri³

2012

MSL

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The main target of this study is to consider the effect of the combination of board of directors on the corporate transparency in some companies among selected ones in Tehran Stock Exchange Market over the period of [2007][2008][2009][2010]. In this research, the combination of board of directors is selected among some factors of corporate transparency such as structure of ownership and the rights of owners, financial information and statistics and structure and combination of board of directors and managers as a sub-indicator for corporate governance. Linear regression statistical method is used to test hypotheses of study. The size of α is considered as 5% and hypotheses are accepted or rejected by means of Durbin-Watson and Clemogrov-Smirnov tests and by comparing p-value with α. At last, by means of forward regression method, the effect of control variables is considered over each hypothesis.The results show that the members of board of directors have no effect on partnership transparency, but effect on financial data and information and structure and combination of board of directors.

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Section: Hypotheses Of Researchmentioning

confidence: 99%

Section: Hypotheses Of Researchmentioning

confidence: 99%

A study on the effect of board of directors on the rate of corporate transparency

Rezaei¹,

Delghandy²,

Miri³

2012

MSL

View full text Add to dashboard Cite

show abstract

Corporate governance in middle east family businesses

Khalil¹,

Safieddine²

2015

COC

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This study examines governance-related issues within Middle East family businesses. The absence of proper external monitoring mechanisms – governmental or other – to protect shareholder rights, and the absence of any pre-existing literature on the Middle East market provides the motivation to evaluate the corporate governance practices of Middle East family businesses. Using a sample of 124 family businesses, we construct a governance index and use a probit model to examine whether family-related variables can explain the level of corporate governance. It is found that the majority of boards had a prevalence of family members and a low proportion of independent directors. Family businesses, still being run by the first generation, have a limited number of independent members on their boards and tend to adopt poorer governance practices than other firms where the third or fourth generations are involved. Instituting a family council has a positive governance impact, however, much work is needed, especially that it seems to lack clear vision as it is rendering the involvement of new generations ineffective.

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The Impact of Non-Mandatory Corporate Governance on Auditor’s Judgments

Cited by 2 publications

References 11 publications

A study on the effect of board of directors on the rate of corporate transparency

A study on the effect of board of directors on the rate of corporate transparency

Corporate governance in middle east family businesses

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