Impact of Business Nature on Corporate Governance Report through a Degree of Independence of Board of Directors: A Case Study of Listed Companies in the Stock Exchange of Thailand

2018 ◽  
Vol 7 (1) ◽  
pp. 210-218
Author(s):  
Wanpen Klinphanich
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Stock Exchange ◽  
Listed Companies ◽  
Stock Exchange Of Thailand

Corporate Governance Characteristics and Audit Fees

2019 ◽  
pp. 26-50 ◽  
Author(s):  
Ana Silva ◽  
Helena Inácio ◽  
Elisabete Vieira
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Stock Exchange ◽  
Audit Fees ◽  
Listed Companies ◽  
The Other ◽  
Stock Exchanges ◽  
External Audit ◽  
Governance Practices ◽  
The Board Of Directors

The purpose of this chapter is to analyze the effect that corporate governance measures have in external audit fees in two countries where this matter is not much developed: Portugal and Spain. The analysis includes a sample of 39 listed companies on the Portuguese Stock Exchange and 104 listed companies on the Spanish Stock Exchanges for the years 2013 to 2015 using an OLS regression model. For the Spanish sample, the results show that the capital hold by the Board of Directors influence negatively external audit fees. The results are in accordance with the supplier perspective which states that better corporate governance practices decrease the control risk and, consequently, audit fees. On the other hand, the Board of Directors' diligence also affected external audit fees but positively, that is, the greater the number of meetings the greater the demand for an audit with quality which result in higher fees charged (demand perspective). For the Portuguese sample it can be observed that corporate governance characteristics do not affect external audit fees.

scholarly journals Effects of corporate governance on sustainable development reporting in Thailand

2015 ◽  
Vol 13 (1) ◽  
pp. 696-704 ◽  
Author(s):  
Muttanachai Suttipun ◽  
Sirima Saelee
Keyword(s):  
Sustainable Development ◽  
Corporate Governance ◽  
Stock Exchange ◽  
Listed Companies ◽  
Annual Reports ◽  
Research Information ◽  
Industry Type ◽  
Significant Relationships ◽  
Stock Exchange Of Thailand ◽  
Study Population

The aims of this research are to investigate the extent of sustainable development reporting (SDR) by listed companies in the Stock Exchange of Thailand (SET), to determine the differences in the intra-group SDR scores, and to test for the relationships between corporate governance and the SDR scores. The study population was top-100 SET-listed companies and the research data were collected from their 2011-2013 annual reports. The results showed that the SET-listed sampled companies earned an average SDR score of 33.5 (out of a total of 70) during the study period of 2011-2013; and that state-owned companies had higher scores on SDR than private firms. In addition, significant relationships existed between the variables of family ownership, audit type and industry type and the SDR scores. The limitations include the sole dependence on the annual reports as the credible source of data, the length of study, and the type of research information. This research study is the first that attempts to examine the influence of corporate governance on SDR in the Thai context.

The Impact of Corporate Governance on Operational Performance of Listed Companies In the Stock Exchange of Thailand

2018 ◽  
Author(s):  
Piyanat Thunputtadom ◽  
Tharinee Pongsupatt ◽  
Sillapaporn Srijunpetch ◽  
Titaporn Sincharoonsak ◽  
Montree Chuaychoo ◽  
...  
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Listed Companies ◽  
Operational Performance ◽  
Stock Exchange Of Thailand ◽  
The Impact

Audit Committee Effectiveness Among Malaysian Listed Companies

2020 ◽  
Author(s):  
Shamsul Nahar Abdullah ◽  
Ku Nor Izah Ku Ismail
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Listed Companies ◽  
The Other ◽  
Interactive Effects ◽  
Committee Chairman ◽  
Kuala Lumpur ◽  
Political Costs ◽  
Leadership Structure

This study investigates further the previous paper by Shamsul Nahar and Al-Murisi (1997) by examining the interactive effects of the variables in that paper and introducing other variables associated with corporate governance and political costs. The present study postulated that percentage of external directors on audit committee interacted with the presence of an accountant on audit committee and with the number of years an audit committee in existence, respectively, to influence audit committee effectiveness. The study also posited that the interaction of the presence of an accountant on audit committee and the number of years an audit committee in existence positively and significantly influenced audit committee effectiveness. Addition. ally, the roles of leadership structure, audit committee chairman, and a firm's size on audit committee effectiveness were also investigated. Using a multiple regression from a sample consisting the Kuala Lumpur Stock Exchange listed companies, results showed that only a firm's size significantly influenced audit committee effectiveness in the predicted direction. Other variables, on the other hand, did not show any significant influence on audit committee effectiveness.  

Relationship between corporate governance and audit switching: Iranian evidence

2017 ◽  
Vol 59 (5) ◽  
pp. 673-686
Author(s):  
Mahdi Salehi ◽  
Ali Asgar Alinya
Keyword(s):  
Corporate Governance ◽  
Design Methodology ◽  
Stock Exchange ◽  
Listed Companies ◽  
Panel Analysis ◽  
Cross Sectional ◽  
Content Type ◽  
Effective Factors ◽  
Dependent Variables ◽  
The Relationship

Purpose This paper aims to investigate the relationship between corporate governance and auditors switching of listed companies on the Tehran Stock Exchange. Design/methodology/approach To achieve the objectives of this study, 12 hypotheses developed which and tests the relationship between corporate governance and selecting and switching auditors in Iran during 2008-20014 by selecting 116 listed companies on the Tehran Stock Exchange. To test the hypotheses, the cross-sectional time-series nature of research variables data, panel analysis is used. Also, to investigate the relationship between independent and dependent variables in each year, the logistic regression is used. Findings The results of the study indicate that there is a weak relationship between corporate governance auditors switching. Therefore, it could be concluded that there are some other effective factors on which selecting and switching auditors in studied companies are more dependent. Originality/value The current study is almost the first study which has been conducted in Iran, so the results of the study may be beneficial to the Iranian conditions as well as other developing countries.

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