...Abdelhakim Ben Ali Purpose This study aims to explore the moderating effect of audit quality on the relationship between integrated reporting quality ( IRQ ) and corporate tax avoidance practices of European companies. Design/methodology/approach Using the feasible generalized least squares...

...Ahmad Taleb; Naser Abdelkarim; Raed Saad; Zahran Daraghma Purpose This study aims to examine the mediating effect of audit quality ( AQ ) represented by audit fees on the association between audit committees (ACs) and earnings management ( EM ). Design/methodology/approach The sample consists...

... Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Corporate governance Systematic literature review SMEs Board characteristics Ownership structure Audit quality Small and medium enterprises (SMEs) incorporate nonsubsidiary, independent organizations...

...Moncef Guizani; Gaafar Abdalkrim Purpose This study aims to examine the mediating effect of board independence on the relationship between ownership structure and audit quality. Design/methodology/approach The research uses generalized methods of moments regression to test the relationship...

...Sami Bacha; Aymen Ajina; Sourour Ben Saad Purpose This study aims to shed light on the effect of corporate social responsibility (CSR) on the cost of debt. It also investigates whether audit quality affects the cost of debt incurred by socially responsible firms. Design/methodology/approach...

... classification, which shows that the sample represents five sectors, and that 41.19 per cent of the sample companies are from the service sector. CEO Corporate governance External audit Audit quality Audit committee Quality of financial reporting Abdulaziz Alzeban can be contacted...

... governance mechanisms and the demand for audit quality. Design/methodology/approach Data from Malaysian listed companies during the period 2009 to 2012 are used. Ordinary least square (OLS) regression is applied to analyse the data. Findings Companies with a higher concentration of ownership are less...

...She-Chih Chiu; Chin-Chen Chien; Hsuan-Chu Lin Purpose The purpose of this paper is to investigate the extent to which the transition from self-regulation to heteronomy has changed the gap in audit quality between Big Four and non-Big Four auditors. Design/methodology/approach This study...