Information Technology Governance and Corporate Boards' Relationship with Companies' Performance and Earnings Management: A Longitudinal Approach

HP Singh, HN Alhulail - Sustainability, 2023 - mdpi.com
In accordance with the segregation of oversight from management decision making, the
board-level information technology governance is accountable for supervising managerial IT …

Audit committees' independence and earnings management in develo** countries: evidence from MENA countries

T Almarayeh - Journal of Financial Reporting and Accounting, 2024 - emerald.com
Purpose This study aims to examine the under-researched relationship between audit
committee independence and earnings management in a number of emerging Middle …

The role of governance in achieving sustainability in family-owned business: Do responsible innovation and entrepreneurial culture matter?

RA Al Rawaf, AA Alfalih - Sustainability, 2023 - mdpi.com
Research on family business sustainability has seen a surge over the last decade. Despite
this, very little research has been performed to investigate the impact of governance on …

Does the board of directors play a role in mitigating real and accrual-based earnings management in the MENA context?

T Almarayeh, B Aibar-Guzman… - … International Journal of …, 2024 - emerald.com
Purpose In light of the key role attributed to the board of directors as a monitoring tool to
constrain earnings management practices, this study aims to examine the effect of some …

Adoption of cloud-based accounting solutions in micro, small and medium-sized enterprises: insights from the Kingdom of Saudi Arabia

Z Alshenaifi, S El Sayad - Journal of Science and Technology Policy …, 2024 - emerald.com
Purpose This study aims to explore the extent to which micro, small and medium-sized
enterprises (MSMEs) in Saudi Arabia are adopting cloud-based accounting systems, what …

Corporate governance regulation in regulatory space of a develo** country: actors, strategies and outcomes

Z Ahmad, Z Mahmood - Journal of Accounting in Emerging …, 2024 - emerald.com
Purpose This study seeks to deepen the understanding of the political process underlying
the establishment and evolution of corporate governance (CG) regulations in a develo** …

[PDF][PDF] Investigating corporate governance and corporate social responsibility nexus in emerging economy: A structural equation approach

KK Ledi, EB Ameza-Xemalodzo… - Corporate …, 2022 - virtusinterpress.org
The nexus between corporate social responsibility (CSR) and corporate governance (CG)
has received negligible attention in emerging economies (Zaman, Jain, Samara, & Jamali …

[PDF][PDF] Do revisions in the UK Corporate Governance code effect firm value and earnings management practices?

A Constantatos, A Merika, XA Merika - acg150.acg.edu
This paper examines how the revision of the UK Corporate Governance (CG) Codes has
affected firm profitability, earnings management and operating expenses in the setting of the …