...Laila Mohamed Alshawadfy Aladwey; Fatma Zehri Purpose This paper aims to explore how female directors on GCC boards mediate the association between earnings management and audit committee effectiveness, leveraging agency and upper echelons theories. Design/methodology/approach This paper...

...Inmaculada Bel-Oms; Alfredo Grau Grau Purpose The purpose of this study is to explore the moderating role of chief executive officer (CEO) duality in the relationship between board subcommittees and audit committees with financial expertise on firm performance in European countries. To extend...

... formulation and corporate oversight to enhance private sector awareness regarding environmental reporting practices. Originality/value This study contributes to the scarce literature on the impact of board and audit committee characteristics on ED practices in the UK and US contexts. In addition, by using...

...Patrick Velte Purpose The purpose of this study was to analyze whether audit committees (ACs) influence corporate social responsibility (CSR) outputs. Design/methodology/approach A structured literature review of 57 archival studies on the influence of ACs on CSR outputs was conducted...

... socially responsible tax behaviour. This study aims to explore the impact of ownership structure, board and audit committee characteristics on corporate tax responsibility (CTR) disclosure. Design/methodology/approach This research collected data from the annual reports of Pakistani-listed firms over...

...Umar Habibu Umar; Jamilu Sani Shawai; Anthony Kolade Adesugba; Abubakar Isa Jibril Purpose This study aims to evaluate how audit committee (AC) characteristics affect the performance of banks in Africa. Design/methodology/approach The authors manually generated unbalanced panel data from 78...

...Abbas Ali Daryaei; Afshin Balani; Yasin Fattahi Purpose The literature on the influence of audit committees (AC) and cosmetic accounting (CA) is scarce. AC plays a unique and vital role in boosting earnings reliability in countries with weaker application of accounting standards or weaker legal...

...Sattar Khan; Yasir Kamal Purpose This paper aims to investigate the impact of the revised Code of Corporate Governance 2017 (CCG-2017) clauses pertaining to board independence, mandatory inclusion of female directors, audit committee (AC) chair independence and directors’ expertise on earnings...

...Abhisheck Kumar Singhania; Nagari Mohan Panda Purpose This study aims to examine the relationship between audit committee (AC) effectiveness and firm performance (FP) with the moderation of knowledge intensity while observing the varying effect of each AC characteristic’s influence on its...

...Samuel Buertey; Ha Thanh Nguyen; Ephraim Kwashie Thompson Purpose Post-Sarbanes Oxley Act (SOX), the audit committee has been empowered greatly to play a central role in the corporate governance of firms. Embedded in agency theory, this study aims to examine the effect of the audit committee...

...Umar Habibu Umar; Abubakar Isa Jibril; Sulaiman Musa Purpose This study aims to examine the effects of audit committee attributes on corporate philanthropic donations before and during the COVID-19 pandemic. Design/methodology/approach The study targets Nigeria’s listed firms between 2019...

...Egor D. Nikulin; Marat V. Smirnov; Andrei A. Sviridov; Olesya V. Bandalyuk Purpose The purpose of this paper is to investigate the specifics of the relationship between audit committee characteristics and earnings management in Russian listed companies. This research is driven by the possibility...

...Amna Noor; Muhammad Farooq; Zonaib Tahir Purpose The purpose of this study is to investigate the impact of audit committee (AC) characteristics, such as AC size, AC independence and gender diversity on firm risk in the context of an emerging market. Design/methodology/approach The sample data...

...Salem Alhababsah Purpose This study aims to explore the opinions of audit committee (AC) members on the extent to which they fulfil the oversight role vested in them by the Jordanian Corporate Governance Code (JCGC). Design/methodology/approach This study uses semi-structured interviews...

...Waleed M. Al-ahdal; Hafiza Aishah Hashim Purpose The purpose of this paper is to analyse the influence of audit committee characteristics and external audit quality on the performance of non-financial public limited companies listed on the National Stock Exchange 100. Design/methodology...

...Islam Abdeljawad; Ghassan A.I. Oweidat; Norman Mohd Saleh Purpose This paper aims to explore how the presence of an audit committee is associated with other corporate governance mechanisms, i.e. board structure, ownership structure and quality of external audit. The present study evaluated whether...

...Abdulaziz Alzeban Purpose This paper aims to explore the influence of corporate governance (CG) components on the quality of financial reporting (QFR). The components investigated are the Audit Committee (AC), CEO and external auditor quality. The study also examines whether the AC mediates...

... and director ownership are positively correlated with leverage, whereas audit committee independence and board size are negatively correlated with leverage. This study also found contraventions of board independence, audit committee independence and CEO duality. The technology sector was the least compliant...