...Ahmed Aboud; Baba Haruna; Ahmed Diab Purpose This paper aims to examine the association between income smoothing and the cost of debt in two different countries, namely, the UK and Nigeria. Design/methodology/approach The authors used a sample from listed firms in the UK and Nigeria during...

... the agency conflict of interest and improve financial reporting quality. Thus, good governance might moderate the relationship between reported KAMs and audit costs. The authors use a quantitative approach. The authors are using a sample of the UK FTSE all-share non-financial firms from 2014 to 2018...

...Khaled Hussainey; Khaldoon Albitar; Fadi Alkaraan Purpose This paper aims to provide early evidence on corporate transformation towards Industry 4.0 (CTTI4) in the UK, particularly by examining the effect of corporate governance on the narrative reporting of CTTI4. Design/methodology/approach...

... UK Covid-19 pandemic is considered the toughest challenge since the great depression, and it has had substantial economic and financial impacts all over the world (Goodell, 2020 ; He and Harris, 2020 ; Albitar et al., 2020a ; Elmarzouky et al., 2021a , 2021b ; Albitar...

... the association between the level of risk information disclosed by auditors (key audit matters [KAMs]) and the level of corporate narrative risk disclosure. Design/methodology/approach The study sample consists of the UK FTSE all-share non-financial firms across six financial years. The authors use a computer...

... committee, and therefore, wider corporate governance literature and provide originality in that it is the first, to the knowledge, to consider two characteristics (i.e. remuneration and gender) in a UK context of corporate scandal. Also, the results imply that the structure and diversity of the audit...

.... Design/methodology/approach Using data from 213 non-financial and non-utility UK FTSE 350 firms for the period 2007–2015, generating a total of 1,784 firm-year observations, panel econometric methods are used to test the model. Findings Drawing insights from agency theoretic view, this paper...

...Peter Agyemang-Mintah; Hannu Schadewitz Purpose The purpose of this paper is, first, to empirically examine whether the appointment of females (board gender diversity) to the corporate boards of UK financial institutions can improve firm value, and second, to examine whether having females...

...Peter Agyemang-Mintah; Hannu Schadewitz Purpose This paper aims to examine the impact of audit committee (AC) adoption on the financial value of financial institutions in the UK and also to examine the impact of the establishment of an AC on firm value during the pre/post-global financial crisis...