... of KAMs disclosure and the issuance of more KAMs in audit reports. This result is supported by several robustness checks. In an additional analysis, the authors observe interesting results, indicating that real earnings management mediates this association, while the audit committee plays a moderating...

...Cemil Kuzey; Hany Elbardan; Ali Uyar; Abdullah S. Karaman Purpose The purpose of this study is to investigate the association between sustainability reporting (SR) and firm value considering the moderating effect of audit committee (AC) quality and auditor tenure on this association. Design...

...Bushra Komal; Bilal; Chengang Ye; Rami Salem Purpose This paper aims to discuss the academic literature on the impact of audit committee effectiveness on different outcomes (accounting, auditing, governance and economics) in China. Design/methodology/approach The authors have conducted...

...Ali Uyar; Hany Elbardan; Cemil Kuzey; Abdullah S. Karaman Purpose This study aims mainly to test the effect of audit committee independence and expertise attributes on corporate social responsibility (CSR) reporting, assurance and global reporting initiative (GRI) framework adoption...

... obtained from Compustat. Data on auditor tenure were retrieved from Audit Analytics. The number of members and financial experts on an audit committee were gathered from proxy reports filed with the US Securities and Exchange Commission. Findings Companies filing CSR reports have higher audit quality...