Purpose This study draws on agency, theory to evaluate the relationship between chief
executive officer (CEO) duality and earnings quality, proxied by discretionary accruals …

The present study examines the impact of corporate governance mechanisms on financial
reporting quality under Indian GAAP and Indian Accounting Standards (Ind. AS). A sample of …

Purpose The Indian Companies Act 2013 mandated auditor rotations in the financial year
2018–2019. Similar regulations are being considered in many countries, based on the …

Purpose The purpose of this study is to establish the relationship between chief executive
officer (CEO) power, audit committee effectiveness and earnings quality in regulated firms in …

This research examines the relationship between independent directors, the audit
committee (AC), and firm performance, taking into account the impact of the chief executive …

The pandemic situation has suppressed various businesses in Indonesia and has provided
opportunities for business actors to practice window dressing for present good company …

Purpose The purpose of this study is to shed further light on the characteristics of an audit
committee (AC) and its probable relationship with the quality of financial reporting and …

This research with a purpose to verify the effect of financial targets, financial stability,
external pressure, supervision effectiveness, external auditor quality, change of auditors …

This paper discusses issues concerning audit committee characteristics that lead to the
occurrence of financial restatements in Malaysian public listed companies (PLCs). The audit …

Corporate environmental investment decisions play a crucial role in the protection of the
public environment. As the decision-maker and executor, the environmental consciousness …