... mechanisms shaping audit quality in Ghana's rural and community banks (RCBs), a systemically important yet under-examined segment of the country's financial sector. Design/methodology/approach Guided by agency theory, resource dependence theory, and stakeholder theory, the study adopts a qualitative...

...Ikhlass Amous; Anis Ben Amar Purpose The paper seeks, firstly, to examine the link between the institutional ownership and the risk disclosure quality and, mainly, investigate the moderating impact of the audit quality on the bridge linking these two variables among the Tunisian-listed companies...

...Ben Kwame Agyei-Mensah Purpose The purpose of this paper is to examine the linkages between audit committees’ (AC) effectiveness, audit quality and corporate voluntary disclosure quality (VDQ). Design/methodology/approach Empirical tests address 144 firm-year observations drawn from Ghanaian...