..., and when repeated collaboration becomes economically salient. The empirical analyses further examine whether the documented association varies across governance environments, client-risk and complexity settings, economic-bonding conditions, and audit-market segments. These tests are not included merely...

...Noor Adwa Sulaiman; Ardianto Ardianto; Nadia Anridho; Cahyono Suham; Fiona Vista Putri Purpose This study investigates the relationship between environmental, social and governance (hereafter ESG) performance and the level of disclosure of key audit matters (KAMs) in selected ASEAN countries...

... misleading ESG disclosures, this research investigates whether sustainability committees are an effective governance mechanism to enhance transparency and accountability. Design/methodology/approach This study applies a fixed-effects panel regression model to an unbalanced panel dataset of 1,256 firm...

... literature on financial statement readability and busy directors. Finally, our study provides empirical evidence important to board design and regulatory settings to mitigate the risk of having military-connected and busy CEOs. Military connection CEO busyness Readability Governance Studies...

... CEOs primarily maximize the company's value or simply uphold concentrated control within the board structure, influencing the allocation of incentives through corporate governance mechanisms. Our focus extends beyond financial performance to encompass detailed textual reports, particularly...

... Governance Multiple directorships Multiple directorships, especially those involving CEOs, have increased scrutiny from academics and regulators (Ferris et al., 2003). Empirical studies document conflicting results on the impact of busy directors on firm performance. Many researchers have...

...James Routledge Purpose This study uses content analysis of disclosures under the Japanese Stewardship Code to examine how investee company audit fees are influenced by institutional investor governance. Design/methodology/approach Scores are developed based on objective and verifiable Code...

...Qingmei Xue; Yuning Niu Purpose The purpose of this paper is to investigate the relation between various governance mechanisms and the transparency level by using a sample of the top 200 Chinese charity foundations on net assets. Design/methodology/approach Three types of governance forces...

... and government support in terms of grants. The results show that the presence of external auditors promotes better reporting practice. Malaysian NPOs that receive funding and those with better financial standing disclose more information. Research limitations/implications – The sample only covers NPOs...