1,721,012 research outputs found
Audit quality and cost of equity capital: UK evidence
No full textnetwork is committed to high-quality research on contemporary issues in organisational and accounting change. It aims to provide a platform for international researchers and practitioners from multiple disciplines to disseminate information on organisational and accounting systems change
The Relationship Between Governance Practices, Audit Quality and Earnings Management: UK Evidence
Get PDFThis thesis examines two empirical studies. Firstly, it examines the relationship between corporate governance characteristics (relating to the size, composition of independent members, financial expertise and meeting frequency of boards of directors and audit committee) and audit quality. Secondly, the study investigates the effectiveness of corporate governance characteristics and higher quality auditors in constraining earnings management. There are three proxies of audit quality employed: audit fees, non-audit fees and industry specialist auditors. Based on data obtained from the FTSE 350 between 2005 and 2008, the first empirical findings suggest that independent non-executive directors on board demand an additional and extensive audit effort from the auditor in order to certify their monitoring function, resulting in an increase in the audit fees and the perceived audit quality. The results also indicate a positive relationship between independent board and non-audit fees, suggesting that independent board support the view that the joint provision of audit and non-audit services does not necessarily compromise auditor independence, but rather that it broadens the auditors’ knowledge and improves audit judgement. The findings from the second empirical study suggest that higher quality auditors (which either charge higher audit fees or are industry specialist auditors) are likely to reduce earnings manipulation. However, no evidence suggests that NAS fees affect earnings management. In addition, the current study finds inconsistent results linking the corporate governance characteristics and opportunistic earnings. Overall, both findings are consistent with agency theory, which states that independent board and higher quality auditors are associated with effective monitoring, which in turn helps to improve the quality of financial reporting. The findings are of potential interest to policy makers, professionals and boards of directors, especially on issues relating to audit quality and the mandating of corporate governance practices
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Web-based investor relations practices in Malaysian listed companies
No full textThe purpose of this study is to provide a detailed descriptive account of web-based investor relations (WIR) practices amongst non-financial companies listed on the Main Market of Bursa Malaysia. The extent of WIR was measured using an innovative disclosure checklist (known as WIR Index) consisting of 152 items overall, 102 for content, 33 for design, 7 for timeliness and 10 for interactivity information items. The result from 258 non-financial companies suggests that the extent of WIR is still limited. The mean for overall WIR disclosure is 40%, and 41%, 42%, 33% and 23%, respectively, of the WIR content, design, timeliness and interactivity dimensions items. The high degree of variation in the overall WIR and its dimension and lower score of the overall WIR disclosure items, indicates lack of corporate website usage for investors relations (IR) communication. The findings of this study could shed light on the extent of WIR practices and also provide an update on the current use of corporate websites for IR communication amongst non-financial listed companies in Malaysia. Hence, the findings should be useful to regulators and policy-makers to better understand and improve overall WIR practices by listed companies in Malaysia
Does revised governance codes effects stock informativeness: Evidence from Pakistan stock exchange
No full textThe main objective of this study is how revised corporate governance codes (CGC) affects stock informativeness at the Pakistan stock exchange. The period that is selected for this study is from 2009 to 2019. The final sample comprises a total of 726 firms' years. The data is analyzed by using the generalized method of moment (GMM). This method is considered most efficient because it reduces the endogeneity concerns. The study's findings indicate that board independence and gender diversity positively and significantly affect idiosyncratic volatility. In comparison, chairman CEO duality and audit committee independence have split results with both proxies. However, revised governance codes have a significant and positive effect on stock informativness. Therefore, the results of this study are beneficial for companies and regulators
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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