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 …
CEO power and corporate strategies: a review of the literature
In recent years, the impact of chief executive officers (CEOs) power on corporate strategies
has attracted significant public debate in the academic milieu. In this study, we …
has attracted significant public debate in the academic milieu. In this study, we …
The determinants and impact of key audit matters disclosure in the auditor's report
We investigate the determinants of key audit matters (KAMs) in the auditor's report. In
particular, we examine the impact of overlapped audit committee (AC) directors on the …
particular, we examine the impact of overlapped audit committee (AC) directors on the …
Audit committee chair overlap, chair expertise, and internal auditing practices: Evidence from Malaysia
In this study, we extend the scarce literature on audit committee (AC) leadership by
examining the internal auditing outcomes of AC chair overlap as measured by multiple …
examining the internal auditing outcomes of AC chair overlap as measured by multiple …
Overlap** membership between risk management committee and audit committee and bank risk-taking: Evidence from China
BY Ding, F Wei - International Review of Financial Analysis, 2023 - Elsevier
Although overlap** membership between risk management committee and audit
committee is prevalent in banks' boards, the existing literature focuses on the impact of a …
committee is prevalent in banks' boards, the existing literature focuses on the impact of a …
[HTML][HTML] Beyond the balance sheet: Assessing corporate governance through the Lens of debtholders
This study investigates the relationships between economic uncertainty (EU), corporate
governance (CG), and the cost of debt (COD). Using an index-based measure of CG, this …
governance (CG), and the cost of debt (COD). Using an index-based measure of CG, this …
The influence of the chairman and CEO effectiveness on operating performance: Evidence from Malaysia
This study investigates the relationship between the Chairman's characteristics (age, title,
tenure, and ownership) and the firm's operating performance (measured by profitability and …
tenure, and ownership) and the firm's operating performance (measured by profitability and …
Firm performance and CEO turnover: the moderating role of CEO attributes
Purpose This study aims to examine the effects of firm performance on chief executive officer
(CEO) turnover and the moderating role of CEO attributes on the firm performance–CEO …
(CEO) turnover and the moderating role of CEO attributes on the firm performance–CEO …
Disclosure of forward-looking information: does audit committee overlap** matter?
We examine whether overlap** audit committee (AC) membership affects the forward-
looking content of the chairman reports. We use content analysis to measure levels of …
looking content of the chairman reports. We use content analysis to measure levels of …
CEO characteristics and audit report lag: evidence from Egypt
Purpose This study aims to investigate the relationship between Chief Executive Officer
(CEO) characteristics and audit report lag (ARL) in Egypt, an emerging economy …
(CEO) characteristics and audit report lag (ARL) in Egypt, an emerging economy …