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2 Business and Economic Horizons

2 2018

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Shareholder’s involvement in the audit committee, audit quality and financial reporting lag in Nigeria

100%

Ahmed Mohammed I. , Che-Ahmad A. , Malek M.

nr Issue 2

355-374

The purpose of the present study is twofold, to investigate the entrepreneurial intent of the university students, under consideration, and to chalk out with the factors (educational) to be considered for institutional support by the university under study. The Theory of Planned Behavior (TPB) questionnaire along with a separate sixteen items was administered in paper and pencil form only. Overall, 370 responses were collected from male & female both. The Data was analysed by applying correlations, linear and hierarchical regression and exploratory factor analysis (EFA). The results of the study reaffirm the theory of planned behaviour in Saudi context with a significant variance of 43.2 percent in explaining students’ entrepreneurial intent. However, In the present case it is found that Both attitude and perceived behavioral control are the significant predictors of Entrepreneurial intent. While, the subjective norm did not significantly predict the entrepreneurial intent. Moreover, the findings suggest a four steps generic model of institutional educational support for entrepreneurial nurturement to the local community.

Board diversity, audit committee characteristics and audit quality: The moderating role of control-ownership wedge

100%

Mustafa A. S. , Che-Ahmad A. , Chandren S.

nr Issue 3

587-614

This study illustrates how control-ownership wedge impacts the monitoring role of the corporate board through the quality of audit services in Turkey. Turkey has made essential amendments in the field of external audit in order to enhance the quality of the financial report and integrate its own capital market with that of the EU. It would be of interest to examine the influence of these changes on clients' demand for high quality audit. The agency theory is integrated with the resource dependence theory to show that boards possess distinct incentives and ability to demand high quality audit to monitor management activities. Logistic regression and feasible generalized least squares (FGLS) were used for regression estimations. The results indicate that board demographics, cognitive and structural diversity of board of directors, audit committee characteristics and audit quality are complementary and control-ownership wedge weakens the relationship between them which is an unfavorable outcome for minority shareholders. Thus, this study proposes that regulators should increase law enforcement to enhance good corporate governance in Turkey to accommodate the unique features of wedge firms and provide a protected environment for minority shareholders.