This study aims to examine the influence of board directors and audit committee characteristic on fees. The independent variables were size directors, independence women committee, financial expertise diligence committee. research population includes sector companies listed Indonesia Stock Exchange in 2017-2021. sample consists 208 observations which determined through purposive sampling. Data ...

This study's goal was to understand the extent, framework, and benefits of externships with prospective residency programs undertaken by predoctoral dental students or dentists interested in applying for a residency program. In 2012, a questionnaire was sent to all pediatric dentistry residents and program directors in the United States (63 percent and 74 percent return rate, respectively). Ext...

We argue that the choice and composition of the Board of Directors is determined by the constituents of the ownership types within a firm. We categorize ownership in three distinct types-individual, corporate and institutional. We hypothesize and empirically link each ownership type to a type of Board Director. The board of directors is considered to be an important component of governance of a...

This paper investigates the association between the board structure of a firm and the possibility of information security breaches. Building on the agency theory and resource dependence theory, we hypothesize that the board structure could affect the guidance and advice capability of the board on the executives’ decision of information security management. Our results show that the board size a...

The aim of the present research is to determine the effects of financial information transparency and composition of board of directors on forecast accuracy of corporate earnings in companies. A corporation's key for success is hidden in its optimal direction. So it can be claimed that the secret of the eternal reputation of popular corporations lies in their efficient board of directors. One o...

We examine the contingencies that sway independent non-core directors of S&P500 firms to heed the norms of the corporate elite or the disciplining forces of the efficient directorial labor market in the context of executive entrenchment. We find support for the corporate elite perspective as the number of independent non-core directors is positively associated with an entrenchment index score. ...

This study aims to examine the effect of NPF, FDR, CAR and GCG on profitability Islamic commercial banks. The data used is secondary in form annual financial reports from 10 Commercial Banks Indonesia registered with Financial Services Authority for 2017-2020 period. independent variables are CAR, which proxied by board directors, commissioners, sharia supervisory board. While dependent variabl...

Using the passage of the Sarbanes-Oxley Act and the associated change in listing standards as a natural experiment, we find that while board independence decreases the cost of debt when credit conditions are strong or leverage low, it increases the cost of debt when credit conditions are poor or leverage high. We also document that independent directors set corporate policies that increase firm...

This article deals with the relationship existing between the emotional aspect and decision-making processes. More specifically, it examines the links between emotional intelligence, decision biases and effectiveness of the governance mechanisms. The primary purposes of this article are to: consider emotional intelligence like new research ideas that make important contributions to society; off...

The financial risk of enterprises is crucial to business managers and investors, the establishment independent director system intended address generated internally by enterprises. However, in recent years, directors has increasingly been criticized, its impact on corporate also being questioned. Herein, through empirical research methods, we have studied relationship between risk. We found tha...