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Voting on auditor ratification by shareholder type: impact of institutional shareholder dissent on NAS fees and audit quality
(SAGE Publications, 2023-01-10)
Institutional investors have a better understanding of corporate performance than non-institutional investors, and their presence tends to improve the overall governance mechanism of a company and discipline top management ...
Choosing beyond compliance over dormancy: corporate response to India's mandatory CSR expenditure law
(Cambridge University Press, 2023-03-10)
This article examines whether firms engaged in high levels of voluntary CSR (corporate social responsibility) alter their strategic choices in response to detrimental public policy – specifically India's Companies Act ...
Understanding the Theoretical Underpinnings of Corporate Fraud
(SAGE Publications, 2020-04-11)
Financial crimes have existed since the advent of trade commerce. One of the key factors behind recurrent financial crimes in the corporate context is the separation of corporate ownership and management. Such a separation ...