The impact of audit quality and climate change reporting on corporate performance: a review and future research agenda

Y Alaamri, K Hussainey, M Nandy… - Journal of Accounting …, 2024 - emerald.com
Purpose The paper aims to review prior literature on the impact of audit quality and climate
change reporting on corporate performance. It also aims to offer avenues for future research …

Financial disclosure manipulation: a virtue ethics perspective

CJ Demaline - Journal of financial crime, 2023 - emerald.com
Purpose Financial disclosure manipulation is unethical and unlawful because it leads to less
transparent reporting and harmful economic decisions based on misleading information …

Whistleblowing regulations and the role of audit committees: insight from interviews

H Khemakhem, R Fontaine, N Smaili… - Journal of Management …, 2021 - Springer
Corporate governance guidelines recommend, and regulations in Canada and the US
require that audit committees be actively involved in the whistleblowing process …

Audit practices linked to corporate governance: A literature review

S Sandhya - IUP Journal of Accounting Research & Audit …, 2021 - search.proquest.com
In this paper, a review of recent research on the connection of auditing with corporate
governance practices is conducted. The role of auditing is to validate the financial …

[HTML][HTML] Corporate Governance Characteristics and Environmental Sustainability Affect the Business Performance among Listed Saudi Company

NHA Alnor - Sustainability, 2024 - mdpi.com
This study examines how committees' characteristics affect business performance (BuPE) in
Saudi Arabia. Moreover, this study investigates the connection between BuPE and …

Corporate governance characteristics and impression management in financial statements. A further analysis. Malaysian evidence

YM Al-Sayani, EM Al-Matari - Cogent Social Sciences, 2023 - Taylor & Francis
According to research, accounting narratives are frequently utilized and valued in the
investing choices of both individual and institutional investors. Nevertheless, slight study has …

Board chairman characteristics and impression management: an empirical investigation. Further analysis

YM Al-Sayani, EM Al-Matari… - … International Journal of …, 2024 - emerald.com
Purpose The purpose of this study is to look at the structure of the interactions between the
board of directors' chairman qualities such as chairman independence, tenure, ethnicity, age …

Audit committee voluntary disclosure describing external auditor oversight: Does it reflect higher audit quality?

D O'Shaughnessy, N Sahyoun… - Journal of Corporate …, 2022 - Wiley Online Library
This study examines the association between audit committee voluntary disclosures related
to external auditor oversight and audit quality of the top US bank holding companies for a …

Banks' voluntary disclosure in the audit committee reports, cost of equity and the mediating role of financial analysts

N Sahyoun, M Magnan - International Journal of Auditing, 2022 - Wiley Online Library
Voluntary disclosure in the audit committee report is expected to provide additional
information about the activities undertaken to protect investors. The Securities and …

JSE Delisted Companies' Use of Impression Management Practices in the Chairman's Statement and Audit Committee Report Preceding Delisting from the 2016-2021 …

M PHESA, M SIBANDA… - International Journal of …, 2023 - journalkeberlanjutan.com
The study examined whether Johannesburg Stock Exchange (JSE Ltd) delisted companies
used impression management in the chairman's statements and audit committee's reports …