Purpose An audit committee (AC) whose members hold multiple directorships can adversely
affect a firm's earnings management (EM) behavior due to a lack of time that can prevent …

Abstract In Industry 4.0, sustainability is the heart, and governance is the soul of the
business, but diversity washing, greenwashing, and SDG washing are skeptical. This is due …

This study examines how committees' characteristics affect business performance (BuPE) in
Saudi Arabia. Moreover, this study investigates the connection between BuPE and …

This study explores the influence of audit firm and audit committee (AC) characteristics on
the extent of reporting of key audit matters (KAMs) in the audit report of firms listed on the …

The significance of a company's ownership structure (OST) is reflected in how it impacts the
process of making decisions and the allocation of profits within the organization. Based on …

The audit committee (AC) plays a crucial role in corporate governance, particularly in
financial reporting and the selection of independent auditors. Despite this, the literature on …

Audit is an important instrument that organizations used to prevent the occurrence of frauds
along the years. Investigations in the field of audit are increasing, however, none of them …

Financial statement manipulation that still occurring nowadays in Indonesia leads the
following issue of how audit committee's functioning within a corporation. This study …

The conflict of interest between management and owners can be resolved by an
independent auditor, a crucial entity that verifies and assures the accuracy of financial …

Earnings quality is formed on corporate governance. The company's internal governance
mechanism consists of the president director, the finance director, the board of directors …