Financial statement analysts are concerned about the earnings power of companies, thus
reliable information from a quality external audit and financial reporting is important as it will …

Purpose This study examines the dynamics of innovative auditing practices in the digital
age, with a specific focus on auditor competencies. Within this scope, we highlight the …

The current study aims to examine the impact of the pandemic (Covid-19) on the financial
performance of some of the selected Indian sectors. The study targets all Indian firms listed …

The study aims to identify the effect of the CEO and audit committee characteristics on
financial performance. To achieve the study's goal, panel data was adopted for 43 private …

Purpose This study aims to investigate the effect of the presence of women in top executive
positions on financial reporting quality (FRQ) and the role of external audit in enhancing the …

This study examines the impact of audit quality, board of directors' characteristics, and the
adoption of International Financial Reporting Standards (IFRS) on the financial performance …

Purpose This study aims to examine the impact of corporate governance (CG) effectiveness
measured by board and audit committee index on firm performance of nonfinancial listed …

This article investigates the impact of the audit committee attributes in determining the
financial performance of Saudi non-financial firms. The research sampled the data of 100 …

Purpose The purpose of this study is to investigate the impact of audit committee
characteristics on firm performance. In particular, the authors employ the random-effects …

The study proposes to examine how environmental, social and governance disclosure
(ESG) affect the financial performance (FP) of Indian firms. Furthermore, it aims to evaluate …