... and communal responsibilities, while facing issues like gender inequality and the impact of political connections (Al-Shammari et al., 2008). Board gender diversity Audit fee Audit quality Political connections Corporate governance GCC Recently, governments in the Gulf Co-operation...

... of audit fees. Originality/value This study contributes to the literature in two ways. First, this is the only study, to the best of the authors’ knowledge, to conduct a broader examination of the impact of mandatory IFRS convergence on corporate risk disclosure, with a major focus on quantity...