... constraints; however, their governance dynamics in such settings remain insufficiently explored. This study examines the role of nonprofit boards as key players in governance, focusing on how board characteristics influence board performance and how board performance mediates the relationship between...

..., political democracy and protection of minority shareholders, which can impact board effectiveness and audit fees. Design/methodology/approach A combination of two-stage and ordinary least squares regression is used to examine the board characteristics-audit fee relationship for SOEs in a multinational...

...Mohamed M. Shamil; Junaid M. Shaikh; Poh-Ling Ho; Anbalagan Krishnan Purpose – Drawing on agency theory and legitimacy theory perspectives, the purpose of this paper is to investigate the influence of board characteristics on sustainability reporting of listed companies in the Colombo Stock...