... in the audit report, thereby strengthening transparency and protection for financial statement users. Earnings management Key audit matters Readability Governance External auditor patronage D82 G34 M42 Stakeholder trust in financial reports is essential to maintain business continuity...

... threat to socioeconomic systems (Agbodoh-Falschau and Ravaonorohanta, 2023). Cyber threats Governance Disinformation Misinformation Misleading information Fake news C81 G34 K42 M15 Misleading information has become a major cybersecurity threat for organizations, eroding trust...

... Clawback Executives Governance Compensation Accounting Manipulation D86 G34 J33 K41 Clawback provisions enable shareholders to recover compensation from managers after the discovery of accounting manipulation or misconduct. A majority of U.S. public firms report the adoption...

... between gender diversity on boards and corporate financial strategies in the Australian context, enriching the global conversation on the significance of gender diversity in corporate leadership. Gender diversity Cash holdings Corporate governance G30 G34 J16 In recent years...

... policy Climate policy uncertainty Instrumental-variable analysis Textual analysis G32 G34 Q54 Q56 Almost every person on the planet might be negatively impacted by climate change, making it one of the most pressing issues of our time. In addition, climate change poses a serious...

... is the most commonly used technique in textual analysis, especially in studies in accounting and finance (Bassyouny et al., 2020 ; Henry and Leone, 2016). M40 M41 G34 Narrative disclosures provide essential information that cannot be presented in financial statements but might have...

...-use rights only Foreign institutional investors Corporate governance Cash holdings Excess cash holdings G23 G32 G34 Higher Education Commission of Pakistan 315-20301-2BE3-182 From the perspective of agency in host countries, prior literature suggests...

... research question. Family firm Family ownership Cash acquisitions Cumulative abnormal returns (CARs) Mergers and acquisitions G16 G30 G32 G34 With the rapid growth in mergers and acquisitions (M&A) activities over recent years, understanding the effects of M&A transactions...

... risk Lockdown Stringency index G34 I18 M42 As we examine the impact of the COVID-19 lockdown on audit fees and audit delay, the closest relevant literature to our research questions is the stream of studies examining the impact of the 2008 Global Financial Crisis (GFC) on audit fees...

... with executive bonus compensation to affect corporate policies. UK Leverage Executive bonus compensation G30 G32 G34 Executive compensation has garnered a great deal of attention from both academics and non-academics. This narrative stems in part from flaws in various corporate...

... Goodwill impairment Geographic distance Mergers and acquisitions G34 M49 M&As represent a sizeable proportion of business research, as they are massive reallocations of economics resources. Moeller et al. (2005) investigate a sample of 12,023 acquisitions with purchase...

... Publishing Limited 2016 Emerald Group Publishing Limited Licensed re-use rights only China Corporate governance Firm value Institutional investors Analysts G15 G32 G34 The role of analysts and institutional investors as external and internal governance mechanisms respectively...