Category: Gouvernance & Institutions

Creating good village governance: an effort to prevent village corruption in Indonesia

This study aims to investigate how the village government implements internal control, accountability, transparency and participation in the good governance practice for corruption prevention and detection in Indonesia. The study adopts qualitative research by conducting a semi-structured interview with village staff, village consultative council members and auditors. The findings highlight three major issues contributing to […]

Female directors and the firm’s cost of debt: Evidence from a quasi-natural Experiment

Whereas in 2001 women held around 5% of board seats in Norway, in 2007 their representation increased to more than 40%. This extraordinary change was the result of a board-gender quota regulation enacted in 2006. This study leverages this unique research setting and implements difference-in-differences estimations to investigate whether the appointment of female directors affects the firm’s cost of […]

Research Handbook on Corporate Board Decision-Making

With a state-of-the-art perspective on corporate board decision-making that encourages thinking outside the box, this cutting-edge Research Handbook provides fresh insights on the meaning, value, contribution, quality and purpose of the decision-making of those charged with corporate governance. Expert contributors reflect on what boards decide, what they focus on when making these decisions, and how […]

The Strategic Usage of Facebook by Local Governments: A Structural Topic Modelling Analysis.

The authors of this paper examine the content of the official Facebook pages of 502 Italian municipalities over the period 2016–2018 to empirically infer the motivations of municipalities to use Facebook. Their inference is mostly based on the relationship between the main topics discussed by the municipalities on Facebook and the most related municipal expenses […]

Et si le genre avait un effet sur la qualité des services d’audit?

Et si le genre avait un effet sur la qualité des services d’audit?

Is there a gender effect on the quality of audit services?In this paper, the researchers aim to address the question of a gender effect on the quality of audit services? Both the behavioural economics literature and the glass ceiling for women in the audit profession suggest an affirmative answer to this question. The researchers conduct […]