..., using a sustainable approach that prioritises this risk over other business-related risks. In this framework, this paper aims to examine the influence of audit committee characteristics and its effectiveness on the commitment to voluntary climate change disclosure. Design/methodology/approach Our...

...Stratos Moschidis; George Drogalas; Evrikleia Chatzipetrou; Petros Lois Purpose The present paper aims at the identification of the critical variables of risk-based auditing (RBA). The variables under examination are the internal audit (IA), the audit committee (AC) and the cooperation between...

...Mohammed Hassan Makhlouf Purpose The current paper aims at exploring the audit committee characteristics’ effect on impression management. Design/methodology/approach The methodology is based on the use of the content analysis of financial annual reports, as data of a 69-company sample study...

... Governance internal mechanisms were proxied by the audit committee and director's board characteristics. To test the impact of these characteristics, the authors used a sample of 47 Tunisian companies listed on the Tunis Stock Exchange (BVMT) during the period from 2014 to 2019. The generalized method...