BOARD INDEPENDENCE AND FINANCIAL REPORTING QUALITY OF LISTED OIL AND GAS COMPANIES IN NIGERIA MODERATED BY FIRM SIZE by Adamu Lawal Bello, J. Okpanachi, T. Nyor, Lateef Olumude Mustapha

“…Secondly, the firm size should be properly put into consideration in constituting the number of non-executive directors on the board of directors of listed oil and gas companies in Nigeria. …”
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THE EFFECTS OF INTERNAL CONTROL SYSTEM ON CORPORATE GOVERNANCE: APPLICATION IN COMPANIES WITHIN THE SCOPE OF BIST CORPORATE GOVERNANCE INDEX - İÇ KONTROL SİSTEMİNİN KURUMSAL YÖNETİ... by Recep Güneş, Figen Canbay Çiğdem, Yusuf Cahit Çukacı

“…In the study, effects of internal control system on corporate governance are tried to be determined. For this purpose, survey study was sent to chairman of executive board / executive board members, general manager / assistant general manager, internal auditor and audit committee members of 49 companies that are within the scope of BIST (Istanbul Stock Exchange) corporate governance index and data which can be used in analysis is obtained from 38 companies. …”
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The Significance of the 2014 Corporate Governance Code of the Bank of Russia by A. V. Shashkova

“…Corporate Governance Code regulates a number of the most important issues of corporate governance such as shareholders'rights and fair treatment of shareholders; Board of Directors; Corporate Secretary of the Company; system of remuneration of members of the Board of Directors, executive bodies and other key executives of the company; system of risk management and internal control; disclosure of information about the company, the information policy of the company; major corporate actions. …”
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IMPACT OF GENDER DIVERSITY ON TAX COMPLIANCE OF NON-FINANCIAL LISTED COMPANIES IN NIGERIA by Mathias Gboyega OGUNDEJI

“… This study examines the impact of gender diversity on tax compliance of non-financial listed companies in Nigeria. This study employs explanatory sequential design of mixed method to analyse and interpret the quantitative and qualitative data set. 68 out of 116 non-financial listed companies from 2004 to 2018 were selected as the final sample based on data availability while qualitative data was obtained through semi structured interviews on 17 corporate governance agents (Board of Directors; Key Executive Management; Partners of the big four audit companies; Academic Scholars; Regulators; Tax Consultants; and Shareholders). …”
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Diverse Leadership and Firm Success: The Role of Top Management Socialisation

“…Following an initial assessment of the dataset, we excluded 153 companies with fewer than three members on the board of directors or a cultural diversity score of zero and a further 66 that reported a return on assets below our lower limit. …”
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AUDIT COMMITTEE’S ATTRIBUTES AND QUALITY OF FINANCIAL REPORTING ON LISTED CONSUMER GOODS FIRMS IN NIGERIA by Idris Kayode MUHAMMED, Ganiyu ABDULYAKEEN, Kate Theophilus AJIDE, Kolapo Olufemi OYALEKE

“…The study concluded that the audit committee affects the quality of the financial statements of listed consumer goods companies in Nigeria. To maintain an effective oversight function and foster a positive environment for the legally required audit that promotes a reliable and unbiased perspective of the financial information, this study proposed that the governing board of executives guarantee the nomination of appropriate audit committee members who have adequate financial skills, including shareholders. …”
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