...Najib H. S. Farhan; Siti Nurain Muhmad; Waleed M. Alahdal; Ahmad Firdhauz Zainul Abidin Purpose This research seeks to examine the direct impact of audit committee characteristics on carbon emission practices. Furthermore, it attempts to find how corporate social responsibility committee (CSRC...

...Abhisheck Kumar Singhania; Nagari Mohan Panda Purpose This study aims to examine the influence of Audit Committee (AC) composition on Firm Performance (FP) by measuring AC composition (ACC) with a composite score based on the varying effect of each composition-characteristic. Design/methodology...

...Ferdy Putra Purpose This research is designed to analyze the effectiveness of the audit committee, nomination and remuneration committee, and ownership structure on company performance and how COVID-19 moderates the influence of these governance mechanisms on company performance. Design...

...Antonius Herusetya; Mariska Suryadinata Purpose The study aims to provide new evidence on the relationship between the board of commissioners (BOCs) and audit committee (AC) as a primary corporate governance structure toward business strategy typologies. Design/methodology/approach The authors...

...Wan Zurina Nik Abdul Majid; Effiezal Aswadi Abdul Wahab; Hasnah Haron; Dian Agustia; Mohammad Nasih Purpose The study examines the relationship between nonaudit services (NAS) and accruals quality in Malaysia. The study also considers several important characteristics of audit committee...

...Abdullah Al-Hadrami; Ahmad Rafiki; Adel Sarea Purpose This study aims to investigate the impact of the audit committee's (AC) independence and competence on the company's investment decision-making in Bahraini-listed companies. Design/methodology/approach A quantitative method is used...