... but by the NPO’s mission and public interest. Thus, board independence complements agency theory by adding a moral dimension of accountability grounded in Islamic governance principles. Board independence, according to agency theory, is positively associated with the effectiveness of a board’s monitoring role...

... reporting credibility cannot be assumed. By demonstrating that audit lag both affects investor outcomes and conditions how earnings are interpreted, the study extends agency theory and signaling theory and provides practical insights for regulators, auditors and investors operating in similar emerging...

...@gcuf.edu.pk 08 05 2025 16 09 2025 04 11 2025 © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Agency theory identifies a fundamental conflict of interest between shareholders (principals) and managers (agents). This divergence...

... is tested that companies with higher CGI scores are less prone to becoming Zombie companies. The study aligns with the agency theory framework, highlighting the significance of effective governance in mitigating financial distress and preventing firms from becoming Zombies. Design/methodology/approach...

...) and IR quality. Furthermore, in terms of the moderating impact of board gender diversity, it is obvious that board gender diversity favorably moderates the relationships between all external audit quality proxies and IR quality. Originality/value Using agency theory and stakeholder theory...

... rights only Anti-corruption disclosure Board composition Agency theory Resource-dependence theory Critical mass Banking industry In the Anglo-Saxon corporate governance model, the board of directors holds a key role in overseeing managers, addressing agency conflicts, and safeguarding...

... the relationship between Ownership Concentration and firms' Cost of Equity in Pakistan. Ownership concentration Cost of equity Disclosure quality Governance quality Agency theory A firm can offer benefits to all its shareholders by having a good ownership structur e which has the ability...

...Hanwen Chen; Liquan Xing; Haiyan Zhou Purpose Product market competition may have various impacts on audit fees. On the one hand, according to the agency theory, product market competition can mitigate agency problems between management and shareholders. For clients with higher product market...

...Shamsun Nahar; Mohammad Azim; Christine Jubb Purpose The purpose of this paper is to investigate the extent of risk disclosure and the factors determining this for all listed banks in Bangladesh. Design/methodology/approach Relying on a theoretical framework based on agency theory...

...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...

... Limited 2013 Financial reporting Risk management Risk communication Agency theory ASEAN countries This study examines the impact of the global financial crisis (GFC) 2007-2009 on the key sub-categories of risk disclosure via a longitudinal data set of listed manufacturing companies...

... theory‐based arguments, this study proposes as: H2. State ownership is negatively associated with voluntary disclosure of Vietnamese listed firms. According to Jensen and Meckling (1976) agency theory tenets, managerial ownership alleviates agency costs because managers who own...

...Ying‐Fen Lin Agency theory starts with the assumption that people act in their own self‐interest, and holds that under normal conditions, the goals, interests, and risks of two actors (principal and agent) are not identical. This means that the agent will not necessarily act according...