Microfinance governance: a systematic review and future research directions

MA Rasel, S Win - Journal of Economic Studies, 2020 - emerald.com
Purpose The purpose of this article is to systematically review extant research on the
corporate governance (CG) of microfinance institutions (MFIs) from a global perspective. In …

To be green or not to be: how governmental regulation shapes financial institutions' greenwashing behaviors in green finance

C Liu, J Wang, Q Ji, D Zhang - International Review of Financial Analysis, 2024 - Elsevier
Green finance provides important economic support for environmental protection and
carbon reduction. However, some financial institutions engage in greenwashing behaviors …

[HTML][HTML] Do the educational profile, gender, and professional experience of audit committee financial experts improve financial reporting quality?

B Komal, E Ezeani, M Usman, F Kwabi, C Ye - Journal of International …, 2023 - Elsevier
Going beyond the mere presence of the audit committee financial experts (ACFEs) within the
audit committee, we examine whether the educational profile, gender, and professional …

[HTML][HTML] The effect of corporate governance structure on fraud and money laundering

M Mousavi, G Zimon, M Salehi, N Stępnicka - Risks, 2022 - mdpi.com
This paper aims to assess the effect of corporate governance mechanisms, including board
members' and audit committee members' characteristics, particularly their independence …

Audit committee and audit quality: An empirical analysis considering industry expertise, legal expertise and gender diversity

S Alhababsah, S Yekini - Journal of International Accounting, Auditing and …, 2021 - Elsevier
The extant literature and corporate governance regulations suffer from a tight focus on audit
committee (AC) financial expertise as a mean of improving the AC's oversight role. However …

The influence of corporate governance structure on sustainability reporting in Malaysia

A Jamil, NA Mohd Ghazali… - Social Responsibility …, 2021 - emerald.com
Purpose Following the introduction of the revised Malaysian Code on Corporate
Governance in 2012 (MCCG 2012), this study aims to investigate the influence of corporate …

Earnings quality and financial flexibility: A moderating role of corporate governance

R Islam, Z Haque, RH Moutushi - Cogent Business & Management, 2022 - Taylor & Francis
The aim of this study is primarily to demonstrate how earnings quality is an influential
determinant of financial flexibility. Secondly, how earnings quality affects financial flexibility …

Ownership structure and audit quality: An empirical analysis considering ownership types in Jordan

S Alhababsah - Journal of International Accounting, Auditing and …, 2019 - Elsevier
This study provides up-to-date evidence concerning the different corporate ownership types
and their effect on audit quality in Jordan, and by extension to other develo** countries …

Determinants, mechanisms and consequences of corporate governance reporting: a research framework

C de Villiers, R Dimes - Journal of Management and Governance, 2021 - Springer
Corporate governance disclosures form a key part of a company's non-financial reporting.
Several studies consider the determinants of corporate governance reporting, including …

Impact of the audit committee on audit fees: A review and future research agenda

M Nerantzidis, A Koutoupis, G Drogalas… - Cogent Business & …, 2023 - Taylor & Francis
Over the last decades, research on the relationship between audit committees (ACs) and
audit fees (AFs) has been increasing. Although numerous scholars have studied this topic …