Auditing in times of social distancing: the effect of COVID-19 on auditing quality

K Albitar, AM Gerged, H Kikhia… - International Journal of …, 2020 - emerald.com
Auditing in times of social distancing: the effect of COVID-19 on auditing quality | Emerald Insight
Books and journals Case studies Expert Briefings Open Access Publish with us Advanced …

Mandatory disclosure, greenhouse gas emissions and the cost of equity capital: UK evidence of a U‐shaped relationship

AM Gerged, L Matthews… - Business Strategy and the …, 2021 - Wiley Online Library
This paper examines the effects of disclosing greenhouse gas (GHG) information
mandatorily on the cost of equity capital (COC) using a longitudinal unbalanced panel …

Determinants of corporate environmental disclosures in Sri Lanka: the role of corporate governance

MNF Nuskiya, A Ekanayake, E Beddewela… - Journal of Accounting …, 2021 - emerald.com
Purpose This study explores the levels of and trends in corporate environmental disclosure
(CED) among a sample of Sri Lankan listed companies from 2015 to 2019. Furthermore, this …

Board composition, ownership structure and financial distress: insights from UK FTSE 350

AM Gerged, S Yao, K Albitar - … The International Journal of Business in …, 2022 - emerald.com
Board composition, ownership structure and financial distress: insights from UK FTSE 350 |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with us …

Anti-corruption disclosure quality and earnings management in the United Kingdom: the role of audit quality

RIA Salem, M Ghazwani, AM Gerged… - International Journal of …, 2023 - emerald.com
Purpose Building upon institutional pressures on firms to deal with corruption, this study
aims to investigate the association between a firm's engagement with anti-corruption …

Anti-corruption disclosure and corporate governance mechanisms: insights from FTSE 100

M Ghazwani, I Alamir, RIA Salem… - International Journal of …, 2024 - emerald.com
Purpose This study aims to examine the impact of corporate governance (CG) on anti-
corruption disclosure (A-CD), paying particular attention to the FTSE 100. Notably, it …

[PDF][PDF] Impact of the COVID-19 pandemic on audit quality: Lessons and opportunities

SA Hazaea, MI Tabash, AAA Rahman… - Emerging Science …, 2022 - academia.edu
This study aims to identify the impact of COVID-19 on audit quality based on the
investigation of three auditing aspects, namely: audit fees, audit procedures, and auditors' …

Agency costs and auditor choice: moderating role of board's expertise and internal control

PS Behbahaninia - Journal of Financial Reporting and Accounting, 2024 - emerald.com
Purpose This study aims to examine the effects of agency cost on auditor choice. This paper
also deals with the moderating role of the board's financial expertise (Bfe) and the status of …

Investigating the impact of adopting big data and data analytics on enhancing audit quality

AS Abdelwahed, AAES Abu-Musa… - Journal of Financial …, 2024 - emerald.com
Purpose This study aims to empirically investigate the impact of adopting big data and data
analytics (BD&A) on audit quality (AQ). Design/methodology/approach A questionnaire was …

Kualitas audit perusahaan pada masa pandemic covid 19 (studi literatur)

ED Suwandi - Jurnal Akuntansi Keuangan dan Bisnis, 2021 - jurnal.pcr.ac.id
Penelitian ini bertujuan untuk menganalisis kualitas audit perusahaan pada masa Pandemi
Covid 19 dengan metode literature review. Hasil temuan penelitian Covid-19 memiliki …