The Experts below are selected from a list of 24 Experts worldwide ranked by ideXlab platform
Chen Wang - One of the best experts on this subject based on the ideXlab platform.
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increased board Independence Requirement and its impact on governance inputs board busyness and firm performance
Social Science Research Network, 2015Co-Authors: Chen WangAbstract:In response to the Sarbanes-Oxley Act and stock exchange regulation, firms are forced to increase their board Independence level if they did not satisfy the Requirements. This article empirically examines the impact of increased board Independence Requirements on the governance inputs, board busyness, as well as the firm performance. The results show that the increased Independence level in the board, audit committee, nominating committee as well as compensating committee have significant impacts on the governance inputs and firm performance. The results are mixed: (1) If the firm experiences an exogenous increase in the audit committee Independence, the governance inputs are aggrandized (measured by the increased number of board meetings and increased board meetings attendance), an increase in the firm performance is also observed. (2) If the company increases the total board Independence level, then the number of board meetings and the firm performance increase, the board busyness status is weakened (since the number of the outside directorships decreases), but the meeting attendance record is becoming worse (directors do not attend enough meetings as required by the SEC). (3) If the enterprise increases the compensation committee Independence level, the number of board meetings and firm performance will increase, but again, the meeting attendance record is worse. (4) If the firm increases the nominating committee Independence level, the number of board meetings will decrease and more directors will not attend enough meetings required by the SEC. The results suggest that both the regulation authority and the enterprise need to evaluate their choice of board Independence regime by taking into account the trade off between corporate governance inputs and the firm operating performance.
Hakan Altincay - One of the best experts on this subject based on the ideXlab platform.
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on the Independence Requirement in dempster shafer theory for combining classifiers providing statistical evidence
Applied Intelligence, 2006Co-Authors: Hakan AltincayAbstract:In classifier combination, the relative values of beliefs assigned to different hypotheses are more important than accurate estimation of the combined belief function representing the joint observation space. Because of this, the Independence Requirement in Dempster's rule should be examined from classifier combination point of view. In this study, it is investigated whether there is a set of dependent classifiers which provides a better combined accuracy than independent classifiers when Dempster's rule of combination is used. The analysis carried out for three different representations of statistical evidence has shown that the combination of dependent classifiers using Dempster's rule may provide much better combined accuracies compared to independent classifiers.
Filippo Vitali - One of the best experts on this subject based on the ideXlab platform.
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the importance of the internal auditing process within organizations and the auditors Independence Requirement
2020Co-Authors: Filippo VitaliAbstract:The growing importance of the company's internal control system, its components, and the International models implemented for this purpose. The internal control and risk management system. Architecture principles and system objectives. Internal auditing. L'international professional practice framework (IPPF). Types of internal auditing. The auditor's Independence. Possible threats to the Independence Requirement. Substantial and formal Independence. WorldCom case.
Cathrine Holst - One of the best experts on this subject based on the ideXlab platform.
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the socio political ties of expert bodies how to reconcile the Independence Requirement of reliable expertise and the responsiveness Requirement of democratic governance
European politics and society, 2019Co-Authors: Eva Krick, Cathrine HolstAbstract:This study questions the traditional story of the detachment and Independence of expert bodies such as agencies, central banks and expert committees. It directs attention to the numerous institutio...
Eva Krick - One of the best experts on this subject based on the ideXlab platform.
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the socio political ties of expert bodies how to reconcile the Independence Requirement of reliable expertise and the responsiveness Requirement of democratic governance
European politics and society, 2019Co-Authors: Eva Krick, Cathrine HolstAbstract:This study questions the traditional story of the detachment and Independence of expert bodies such as agencies, central banks and expert committees. It directs attention to the numerous institutio...
