This study aimed to investigate the effect of the independent commissioner and of the
characteristics of the audit committee (measured by auditor size, independence, expertise …

Purpose The purpose of this paper is to examine the influence of the characteristics of audit
committee chairman (ACC)(tenure, age, gender, ethnicity, accounting expertise and …

Purpose Firm performance has become a thriving research field. However, a review of
previous studies shows that the answers to several fundamental questions remain vague …

The purpose of this study is to examine the relationship between board attributes and real
earnings management of listed Nigerian financial institutions. The residuals from …

The purpose of this paper is to investigate the impact of corporate governance (CG)
characteristics, specifically audit committee chairman (ACC) characteristics.(tenure …

The purpose of this study is to investigate whether the mechanisms of corporate governance
(CG) in firms that have a policy of whistle-blowing (WBP) are more effective in mitigating real …

A board chairman is a very influential figure in a firm which may be dominated by an insider
director, who, in some cases, is a family member. Consequently, the board chairmen (BC) …

This study attempts to investigate the influence of accounting expertise in the AC on the level
of accrual earnings management (AEM) in Malaysian firms by using two proxies, the …

This paper reviews the trends and motivations of share buyback programs and highlights the
different hypotheses that motivate companies to repurchase their shares. It then explores the …

This study investigates the impacts of corporate governance mechanisms (CGMs) on
earnings management (EM). Data covering 12 years (2009–2020) were collected via annual …