Audit committee chair effectiveness and firm performance: The mediating role of sustainability disclosure
The primary goal of this study is to investigate the influence of sustainability disclosure (SD)
practices on the relationship between audit committee chair characteristics and firms' …
practices on the relationship between audit committee chair characteristics and firms' …
[HTML][HTML] Corporate governance as antecedents and financial distress as a consequence of credit risk. Evidence from Iraqi banks
This study examines the antecedents and consequences of credit risk (CR) in Iraqi banks'
context from 2011 to 2020. POLS, FEM, and REM regression estimators were used to test …
context from 2011 to 2020. POLS, FEM, and REM regression estimators were used to test …
Illuminating the shadows: a systematic review of earnings management practices in family-owned enterprises and future research directions
Illuminating the shadows: a systematic review of earnings management practices in family-owned
enterprises and future research directions | Emerald Insight Books and journals Case studies …
enterprises and future research directions | Emerald Insight Books and journals Case studies …
Disclosure quality vis-à-vis disclosure quantity: does audit committee matter in Omani financial institutions?
We examine the impact of audit committee (AC) characteristics (eg AC foreign members, AC
female members, AC members with multiple directorships, AC members with share …
female members, AC members with multiple directorships, AC members with share …
Earnings management, financial performance and the moderating effect of corporate social responsibility: evidence from France
S Chakroun, A Ben Amar, A Ben Amar - Management Research …, 2022 - emerald.com
Purpose The purpose of this paper is to examine the impact of earnings management on
financial performance. In addition, the authors investigate whether corporate social …
financial performance. In addition, the authors investigate whether corporate social …
Is audit committee busyness associated with earnings management? The moderating role of foreign ownership
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 …
affect a firm's earnings management (EM) behavior due to a lack of time that can prevent …
Hexagon Fraud in Fraudulent Financial Statements: the Moderating Role of Audit Committee
This paper aims to examine the effect of the fraud hexagon on fraudulent financial
statements (FFS), and the audit committee (AC)'s role in moderating this relation. The …
statements (FFS), and the audit committee (AC)'s role in moderating this relation. The …
The impact of audit characteristics, audit fees on classification shifting: evidence from Germany
Purpose This paper aims to examine the relationship between audit characteristics (ACs)
and audit fees on classification shifting (CS) among German-listed non-financial firms …
and audit fees on classification shifting (CS) among German-listed non-financial firms …
Board composition and firm performance: Empirical evidence from Indian companies
Purpose This study aims to know whether board composition is effective in improving firm
performance and particularly to determine whether this relationship varies across different …
performance and particularly to determine whether this relationship varies across different …
Impactful women directors and earnings management
MSM Al-Absy - Cogent Business & Management, 2022 - Taylor & Francis
A board with high equality is expected to play a significant role in corporate governance.
This study aims to examine the influence of impactful women directors on constraining the …
This study aims to examine the influence of impactful women directors on constraining the …