Corporate Ownership and Control最新文献

The impact of corporate governance on default risk: BERTopic literature review 公司治理对违约风险的影响:BERTopic文献综述

Corporate Ownership and Control Pub Date : 2023-01-01 DOI: 10.22495/cocv20i4art4

Federico Colantoni

引用次数: 0

Corporate Ownership and Control Pub Date : 2023-01-01 DOI: 10.22495/cocv20i2art4

Tobias Carlé, Nicolas Pappert, Reiner Quick

{"title":"Text similarity, boilerplates and their determinants in key audit matters disclosure","authors":"Tobias Carlé, Nicolas Pappert, Reiner Quick","doi":"10.22495/cocv20i2art4","DOIUrl":"https://doi.org/10.22495/cocv20i2art4","url":null,"abstract":"Like the European Commission, many regulators and standard setters worldwide have substantially revised the requirements for auditor’s reports on statutory audits of public interest entities. Their objective was to improve the report’s information content and, hence, the transparency of the audit. A significant change was the introduction of a key audit matters (KAM) disclosure which increased the scope, meaningfulness, and individuality of auditor’s reports. However, critics fear that auditors could use similar or standard formulations (i.e., boilerplate reporting) and not really increase the information value of the auditor’s report. Therefore, this study investigates text similarities in KAM disclosure practice in the auditor’s reports of German HDAX companies between 2017 and 2019. The results suggest that auditors often use similar formulations when disclosing a KAM on the same issue at the client level in consecutive years. We further find that the similarity rate is significantly negatively correlated to an audit firm change, and positively correlated to client firms that have a stable financial position measured by a high portion of equity","PeriodicalId":470820,"journal":{"name":"Corporate Ownership and Control","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135534684","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Corporate governance and cultural diversity in Lebanese banks 黎巴嫩银行的公司治理和文化多样性

Corporate Ownership and Control Pub Date : 2023-01-01 DOI: 10.22495/cocv20i4art2

Dory N. Daw, Charles J. Tawk, Kiran Nair

引用次数: 0

Goodwill reporting in corporate acquisitions: The effects of managerial discretion under the new accounting rules 企业收购中的商誉报告:新会计准则下管理自由裁量权的影响

Corporate Ownership and Control Pub Date : 2023-01-01 DOI: 10.22495/cocv20i4art5

Carlotta D’Este, Ilaria Galavotti, Marina Carabelli

引用次数: 0

Audit committee nominee directors and bank performance: Evidence from Indian banks 审计委员会提名董事与银行绩效:来自印度银行的证据

Corporate Ownership and Control Pub Date : 2023-01-01 DOI: 10.22495/cocv20i4art1

Neeraj Gupta, Nazia Ansari, Ravinath Dammalapati, Jai Kotecha, Bhagwan Jagwani, Priti Bakhshi

{"title":"Audit committee nominee directors and bank performance: Evidence from Indian banks","authors":"Neeraj Gupta, Nazia Ansari, Ravinath Dammalapati, Jai Kotecha, Bhagwan Jagwani, Priti Bakhshi","doi":"10.22495/cocv20i4art1","DOIUrl":"https://doi.org/10.22495/cocv20i4art1","url":null,"abstract":"The audit committee (AC) in the Indian public sector banks consists of executive directors, Reserve Bank of India nominee directors, and the central government nominee directors in addition to independent directors, whereas the AC in the private sector banks consists mostly of independent directors. The difference in the constitution of the AC across different ownership may have a different impact on their performance. Hence, this study aims to investigate the impact of the nominee directors on the audit committee and the performance of the Indian listed banks. The study uses the panel data approach. We have taken 21 public sector banks and 15 private sector banks operating in the Indian banking sector. The fixed effects estimation technique to examine the relationship between the audit committee constituents and bank performance during the period 2009–2010 to 2016–2017 was used. It was found that CEO chairman duality, the presence of the chartered accountant (CA) director, AC chairman, and AC bear a positive relationship with bank performance. The findings are more or less consistent across the various bank performance measures and sub-samples classified based on the bank size, audit committee size, and ownership of the banks. The study explores the relationship between nominee directors and bank performance. The study provides insights to policy regulators and policymakers who are entrusted with the establishment of ACs in the banks in light of ongoing regulatory reforms.","PeriodicalId":470820,"journal":{"name":"Corporate Ownership and Control","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135955015","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0