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dc.contributor.authorLuo, Yan
dc.contributor.otherQueen's University (Kingston, Ont.). Theses (Queen's University (Kingston, Ont.))en
dc.date2013-07-25 19:01:40.542en
dc.date2013-07-26 11:29:18.86en
dc.date.accessioned2013-07-26T15:53:06Z
dc.date.available2013-07-26T15:53:06Z
dc.date.issued2013-07-26
dc.identifier.urihttp://hdl.handle.net/1974/8128
dc.descriptionThesis (Ph.D, Management) -- Queen's University, 2013-07-26 11:29:18.86en
dc.description.abstractIn this thesis I investigate the economic determinants and consequences of corporate governance (broadly defined) in Canadian “comply or explain” governance disclosure regime. I find that the quality of governance in firms varies in the cross-section and is associated with firm value as economic theory suggests. Furthermore, I find the effectiveness of board and audit committee has a strong impact on the auditor-client management relationship in their negotiation over financial reporting. Such relationships then influence financial reporting quality and audit fees. Overall, my results support that the theorized advantages of “comply or explain” allow firms greater flexibility in tailoring their governance practice to their specific circumstances. Such tailored governance practice is more efficient and cost-effective and serves the interests of shareholders by 1) improving firm value; 2) constraining managerial opportunism; and 3) improving audit quality without incurring higher audit fees.en_US
dc.languageenen
dc.language.isoenen_US
dc.relation.ispartofseriesCanadian thesesen
dc.rightsThis publication is made available by the authority of the copyright owner solely for the purpose of private study and research and may not be copied or reproduced except as permitted by the copyright laws without written authority from the copyright owner.en
dc.subjectComply or Explainen_US
dc.subjectCorporate Governanceen_US
dc.subjectFirm Valueen_US
dc.subjectArchivalen_US
dc.subjectFinancial Reporting Qualityen_US
dc.subjectAuditor-Client Management Negotiationen_US
dc.subjectAudit Feeen_US
dc.titleEssays on Corporate Governanceen_US
dc.typeThesisen_US
dc.description.degreePh.Den
dc.contributor.supervisorSalterio, Stevenen
dc.contributor.departmentManagementen


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