Artikel

Impact of CEO cultural background on internal control quality: Evidence from Cameroon

This research examines the relationship which exists between the CEO's cultural background and firm's internal control quality. It further investigates whether CEO duality, board size, and CEO tenure moderate this relationship. A sample of 100 unlisted, non-financial firms in Cameroon from 2016 to 2019 was used. A panel probit model was applied to test the hypothesis. The result shows that CEOs with French cultural background have better internal control quality and fewer material weaknesses reported than CEOs with English cultural background. Moreover, the study finds that CEO duality and larger board size enhance the positive relationship which exists between the French cultural background of the CEO and the internal control quality of firms. However, the findings show no significant interaction between the CEO's tenure and internal control quality of firms.

Sprache
Englisch

Erschienen in
Journal: Cogent Business & Management ; ISSN: 2331-1975 ; Volume: 10 ; Year: 2023 ; Issue: 1 ; Pages: 1-23

Klassifikation
Management
Mergers; Acquisitions; Restructuring; Voting; Proxy Contests; Corporate Governance
Business Administration: Other
Accounting
Auditing
Thema
board feature
CEO cultural background
internal control material weakness
internal control quality

Ereignis
Geistige Schöpfung
(wer)
Joel, Tchuiendem Nelly
Benedict, Arthur
Nkwantabisa, Agyeiwaa Owusu
Ereignis
Veröffentlichung
(wer)
Taylor & Francis
(wo)
Abingdon
(wann)
2023

DOI
doi:10.1080/23311975.2022.2161202
Letzte Aktualisierung
10.03.2025, 11:42 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Artikel

Beteiligte

  • Joel, Tchuiendem Nelly
  • Benedict, Arthur
  • Nkwantabisa, Agyeiwaa Owusu
  • Taylor & Francis

Entstanden

  • 2023

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