Purpose This study aims to assess the effect of director board and audit committee attributes
and ownership structure on firm performance. In general, resource dependency and agency …

Purpose The purpose of this paper is to analyse the influence of audit committee
characteristics and external audit quality on the performance of non-financial public limited …

This paper explores the effect of IFRS on the financial performance of Iraqi commercial
banks. It also investigates the value significance of financial performance statements using …

Quality internal audit (IA) plays a crucial role in accountability, transparency and preserving
public properties. This paper gives a brief background of the IA system in Yemen and …

This study aims to examine the impact of audit committee characteristics on income
management of companies listed on the Stock Exchange of Vietnam. Research data was …

Digital transformation refers to the process of utilizing digital technology to develop new or
enhance current business processes, organizational culture, and customer experiences to …

The performance of internal auditors has become a requirement for effective financial
reporting, which is the primary function of audit companies. This feature requires 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 The purpose of this paper is to analyze the influence of financial, monitoring and
experiential expertise of audit committee chair (ACC) and HR, monitoring and experiential …

Purpose The purpose of this study is to examine determinants of profitability of non-financial
firms listed small-and medium-sized enterprises (SMEs) in the UK from 2012 till 2020. It has …