Purpose: This study aims to investigate the impact of big data disclosure on audit quality in
the Omani context. Design/methodology/approach: This study used data extracted from …

In today's digital age, artificial intelligence (AI) has revolutionized many sectors, including
auditing and finance, with the potential to improve the efficiency and effectiveness of the …

Board effectiveness and corporate investment in emerging markets: evidence from the gulf
cooperation council countries | Emerald Insight Books and journals Case studies Expert Briefings …

Financial inclusion and financial performance have garnered considerable attention due to
the demanding conditions prevalent in today's business landscape. Moreover, financial …

Aim/purpose–This study reports the demand for Big 4 audits among institutional and family
owners, the two dominant ownerships in the GCC countries. We conducted this in-depth …

This research aims to examine the relationship between corporate governance and tax
avoidance in Vietnam, which desires to contribute to the reduction of informal tax …

This article delves into the critical role of accounting information quality in sha**
investment decisions from the perspective of investors in the capital market. The research …

Pelaporan informasi oleh perusahaan melalui internet disebut pelaporan keuangan internet.
Publik perusahaan berkewajiban untuk memberikan informasi kepada pemangku …

This study investigates the intricate relationship between ownership structure and financial
reporting quality in Nigeria's consumer goods sector, a critical component of the country's …

Purpose-The study empirically investigates the determinants of ESG ratings in Nigerian
banks, contributing to the limited literature on ESG determinants in emerging markets …