Corporate Board: Role, Duties and Composition

The impact of earnings management and audit independence on audit fees for businesses listed on the Amman Stock Exchange (ASE) is analyzed in-depth in this research. The institutional framework with severe earnings management and inadequate corporate governance tools served as the technique for this test. The findings, which are based on a sample of 50 companies during the years 2018–2022, demonstrate a favorable correlation between auditing fees and board independence. Additionally, the results show that for small-sized enterprises, audit fees, and earnings management have a favorable link. All of the findings point to a possible strong correlation between audit fees and earnings management as well as a relationship between higher demand for audit services and successful governance.

Hussein Mohammed Alrabba

Corporate Board role duties and composition

Effect of earning quality and board independence on audit fees: The case of the Amman Stock Exchange

盈利质量与董事会独立性对审计费用的影响：以安曼证券交易所为例

High leverage will cost the company to achieve its given targets. So, the target that is not completed will make the management meet the target by various ways, namely by financial fraud. This study aims to identify the effect of ownership structure on leverage and financial fraud. The ownership structure in this study stands for foreign, managerial, and institutional ownership. Leverage is used with debt to total asset proxies, while financial fraud uses the categorization of 0 for a non-manipulator, and 1 for a manipulator with a Beneish M-score model. This research uses manufacturing companies registered in Bursa Efek Indonesia for 2016–2020. The sample used was 40 companies with 200 observational data. The method used is purposive sampling, and SPSS software is used to analyze the data with linear regression models and path analysis. The findings showed that foreign ownership did not significantly affect leverage. Managerial and institutional ownership had a significant effect on leverage. In contrast, indirect leverage did not mediate foreign and institutional ownership against financial fraud and mediated significantly between managerial ownership and financial fraud.

Sasongko Tri Utomo

Wisnu Mawardi

Company ownership structure in leverage control as optimization of financial fraud supervision: A board of directors outlook

公司所有权结构在杠杆控制中作为财务欺诈监管的优化：董事会视角

This research aims to compare merit system implementation for top leaders filling positions in North Buton Regency and Kendari City. Another objective is determining the driving and inhibiting factors for implementing the merit system in the two regional government agencies. This study employs the merit principle theory (Stahl, 1979) and the best person theory (McCourt, 2007). The method used is descriptive qualitative; the primary data are obtained from interviews, and secondary data are obtained from documentation and archives. The informant selection technique uses a purposive technique. The research results show that in top leaders filling positions, there are significant differences between the North Buton Regency and Kendari City regarding the merit system principles. The factors influencing the implementation of merit systems in both areas are socio-cultural, political, and organizational. The driving factors to enforce the merit system in Kendari City are greater than its inhibiting factors, while North Buton Regency is the opposite. Nearly all the driving factors in Kendari City are the inhibiting factors in North Buton Regency. However, there is a similarity of non-discriminatory treatment in both local governments. This research contributes to the knowledge and literature pertaining to top leader selection practices in developing countries.

Muhammad Ilham Nur Ikhsan Rintaka

Ratminto Ratminto

Haening Ratna Sumia

Merit system: A case study of the top management team fulfillment process

功绩制度：高层管理团队履行过程的案例研究

This paper argues that incomplete information analysis and over-reliance on technology can obscure financial risks, drawing parallels between audit failures and intelligence lapses such as the October 7, 2023, attack. It asserts that professional auditors and proactive boards are essential for corporate survival. Emphasizing a risk-based audit approach, the study highlights the need for holistic use of technology, critical thinking, and effective communication. The research offers actionable guidance for boards to enhance collaboration with auditors, integrate safeguards into decision-making, and strengthen corporate governance. By focusing on robust internal controls and proactive risk management, this study provides a framework to prevent future financial disasters.

Keren Bar-Hava

Lessons learned from warning signs before the October 7, 2023, failure: Strengthening board and auditor oversight

2023年10月7日失败前的预警信号教训：加强董事会和审计监督

The study aims to examine the impact of management factors of board characteristics and banks’ specific on the financial performance of Indian listed banks. To achieve the study objectives, data are extracted from 38 listed banks from the ProwessIQ database that covers the period from 2010 to 2019. Fixed and random effect models are used for analyzing the data. Further, a two-stage least square (2SLS) analysis is employed for treating the endogeneity problem. The main findings revealed that size, deposits and advances, and current ratio negatively and significantly impact the financial performance of the banks. On the contrary, market capitalization and age positively and significantly impact the financial performance of Indian listed banks. Furthermore, results showed that the board’s diligence and independence positively and significantly affected the financial performance. The study contributes to the existing body of knowledge by focusing on the important sector with is banking sector in developing countries. The banking sector in India represents a major component of the financial system with more than 70 percent of total assets in the financial sector that requires special attention to corporate governance in theoretical and empirical fields.

Fozi Ali Belhaj

Najib H. S. Farhan

The effect of management factors of board characteristics and banks’ specific on banks’ performance: Empirical evidence from the emerging economy

董事会特征与银行特定管理因素对银行绩效的影响：来自新兴经济体的实证证据

In this issue of the journal, Ibtissem Kaabi analyzes the effectiveness of the audit committee of the board of directors during the COVID-19 pandemic in French firms. Their findings are consistent with the higher activity of the board during this period being positively related to the effectiveness of the audit committee. In the second article of this issue, Ihsanul Ikhwan, Mohamed Asmy Mohd Thas Thaker, and Hassanudin Mohd Thas Thaker also focus their analysis on the COVID-19 pandemic, analyzing the technical efficiency of Indonesian government-owned banks. They detect the most efficient banks and the overall tendency of efficiency during this complicated period. It would be very relevant to understand how these issues are when firms belong to business groups. The last article by Volkan Dayan provides an exhaustive review of the conference proceedings of the international online conference Corporate Governance: An Interdisciplinary Outlook.

Bartolomé Pascual-Fuster

Editorial: The corporate governance of business groups

社论：企业集团的治理

This review covers the conference book titled “Corporate governance: An interdisciplinary outlook”, edited by Erik Karger and Alexander Kostyuk (Virtus Interpress, 2023; ISBN: 978-617-7309-22-1). The issue of corporate governance is becoming more important every day, both in business and in academic research. It has also evolved with the growth of sustainability studies. The international online conference Corporate Governance: An Interdisciplinary Outlook, held online on November 24, 2022, was a platform for sharing ideas on new trends that are currently shaping the concept of modern corporate governance. So, this book presents views on corporate governance from four different angles.

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基本数据	创刊年份: 2005，原创研究文献占比: ，自引率:， Gold OA占比:

Corporate Board: Role, Duties and Composition

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Effect of earning quality and board independence on audit fees: The case of the Amman Stock Exchange

Company ownership structure in leverage control as optimization of financial fraud supervision: A board of directors outlook

Merit system: A case study of the top management team fulfillment process

Lessons learned from warning signs before the October 7, 2023, failure: Strengthening board and auditor oversight

The effect of management factors of board characteristics and banks’ specific on banks’ performance: Empirical evidence from the emerging economy

Editorial: The corporate governance of business groups

Review of the conference book Corporate governance: An interdisciplinary outlook

Effect of earning quality and board independence on audit fees: The case of the Amman Stock Exchange

Company ownership structure in leverage control as optimization of financial fraud supervision: A board of directors outlook

Merit system: A case study of the top management team fulfillment process