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Internal Audit, Board of Directors and Financial Reporting Quality
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متن کاملThe Effect of the Characteristics of Board of Directors on Real Earnings Management
The purpose of this study is to evaluate the effect of the characteristics of board of directors (Chief Executive Officer Duality, CEO tenure duration, size and independence of the board of directors) on earnings management. In this study, data from 62 companies listed in the Tehran Stock Exchange during the years of 2011 to 2015 were used. The statistical method used in this research is panel ...
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Ever since the Y2K scare, boards have grown increasingly nervous about corporate dependence on information technology. Since then, computer crashes, denial of service attacks, competitive pressures, and the need to automate compliance with government regulations have heightened board sensitivity to IT risk. Unfortunately, most boards remain largely in the dark when it comes to IT spending and s...
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ژورنال
عنوان ژورنال: Vikalpa: The Journal for Decision Makers
سال: 1986
ISSN: 0256-0909,2395-3799
DOI: 10.1177/0256090919860402