...., 2023). This reflects that earnings management can increase the need for auditors to assert critical areas in the audit report, thereby strengthening transparency and protection for financial statement users. Earnings management Key audit matters Readability Governance External auditor...

...Kouassi Raymond Agbodoh Falschau; Othmane Lamzihri; Stephane Gagnon Purpose This study aims to explore governance solutions adopted by Canadian organizations to address the cybersecurity threats posed by misleading information. Design/methodology/approach This paper investigates the impact...

... Emerald Publishing Limited Licensed re-use rights only Readability Notes to the financial statements CEO career horizons CEO age Governance Universitas Airlangga under Mandate Scheme Research 224/UN3.15/PT/2022 H1a. The readability of the notes to financial...

.... Design/methodology/approach The author provides empirical tests to evaluate the impact of clawback adoption decisions. The author deals with the endogeneity of clawback adoption decisions through an instrumental variables strategy that exploits the transmission of governance choices within firms...

... stands out as it was conducted within the context of Indonesia, a nation actively encouraging nonsocial graduates to assume crucial positions within the Republic of Indonesia. Governance CEO STEM Climate disclosure Educational background significantly influences organizational strategic...

...Steven Dellaportas; Jonathan Langton; Brian West Purpose The purpose of this paper is to explore the perceptions of senior accounting officers on governance, performance and accountability issues in the charity sector. Design/methodology/approach The empirical data presented in this paper were...