... at: mohsen333@aun.edu.eg 23 08 2024 04 03 2025 05 05 2025 23 08 2025 27 01 2026 © Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Key audit matters Audit fees Corporate governance Board of directors Supervisory board China...

...Mohammed Sulaiman Hassan Kasbar; Nicholas Tsitsianis; Androniki Triantafylli Purpose The primary objective of this paper is to investigate the direct and the mediated relationship amongst corporate governance (CG) and financial performance, agency conflicts (AC) and chief executive officer (CEO...

... findings. The findings highlighted emerging research areas – corporate governance and tax avoidance; niche areas – ESG performance, labour efficiency, financial flexibility and sustainable development; basic areas – CSR, IE and environmental governance. Research limitations/implications This study...

... distributed across board members, it influences governance. Finally, ESG performance is highly persistent, with past performance significantly shaping current outcomes. Research limitations/implications This study contributes to corporate governance theory by empirically showing that BCD positively...

...Samer Khalil; Christine Naaman; Najib Sahyoun; Ian Twardus Purpose This study explores the impact of corporate governance structures and managerial attributes on the accuracy of expected pension contributions mandated by Statement of Financial Accounting Standards (SFAS) 132R. Design...

...Arshad Hasan; Usman Sufi; Mahmoud Elmarzouky; Khaled Hussainey Purpose This study examines the influence of corporate governance indicators (CGIs) on the textual tone of nonfinancial firms in a developing economy. Design/methodology/approach The data from 1,250 annual reports of listed...

..., such as corporate governance. By incorporating these aspects into research, a more comprehensive understanding of transparency practices within organizations can be achieved. Practical implications This study offers directions for stakeholders in the audit industry, aiding them in developing effective...

... © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Critical mass Board gender diversity Dynamic panel data Corporate governance Corporate boards make important decisions that impact the growth and performance of firms, as well as the lives...

... implications As international standard setters have implemented massive reform initiatives on both tax avoidance and corporate governance, this literature review underlines the huge interaction between those topics. Firms should carefully analyze their ownership structure and change their tax planning due...

... such as Germany, France and Japan. The authors provide a comparison among bank and market-oriented economies on whether the AQ has a similar impact on CS or not among them. Classification shifting Earnings management Audit quality Corporate governance Stakeholders take great interest in financial...

... of the boards and top management levels (Appuhami and Bhuyan, 2015). Only a small number of studies have focused on the determinants of ICE while underlining the importance of corporate governance mechanisms in general (Chouaibi and Kouaib, 2016 ; Shahveisi et al., 2017 ; Soriya and Kumar, 2022...

...Praveen Kumar Purpose This article investigated whether the executives' compensation and corporate governance attributes are aligned with stakeholders' demands for higher corporate voluntary disclosures. Moreover, the study also examined the moderating role of the auditor's reputation...

... development goals (SDGs) in the medium term and net neutrality in the long term. Originality/value From the standpoint of an emerging economy like India, which has statutory CSR mandates for firms, this research adds a fresh perspective on the relationship between corporate governance and corporate...

... the bank's corporate governance framework, while sound-designed procedures increase the bank's social activities by emphasizing their roles to ensure Shari'ah compliance. Finally, the analysis sheds light on the failure of Shari'ah governance to promote environmental performance. Research limitations...

... to the corporate governance literature by empirically examining the risk committee characteristics and their impact on the risk disclosure of banks in an emerging economy. Moreover, this study contributes to theory by utilizing upper echelon theory in addition to agency theory as the motivation for the study...

..., the authors argue that corporate executives are striving to construct an alternative reality stem from their initial unrealistic aspiration to lead their sector of less controlled market share. Corporate governance Acquisitions Strategic choices Corporate disclosure Boardroom practices Rhetorical...

..., 2021 ; Silva, 2021 ; Heras-Saizarbitoria et al., 2022). Previous literature emphasised the role of the board of directors as a fundamental corporate governance mechanism (Michelon and Parbonetti, 2012 ; Rao and Tilt, 2016). Besides its primary controlling and monitoring function...

... incentivizing mechanisms (e.g. Low, 2009). Prior studies show that CEOs' personal traits affect corporate decisions (e.g. Bertrand and Schoar, 2003 ; Davidson et al., 2015), but these studies tend to hold corporate governance constant across firms. We complement this literature by examining how...

...Mohammed Sulaiman Hassan Kasbar; Nicholas Tsitsianis; Androniki Triantafylli; Colin Haslam Purpose The study aims to predict and understand the conditions under which the association between corporate governance and a company's financial performance is positive or meaningful by empirically...

...Kameleddine Benameur; Ahmed Hassanein; Mohsen Ebied A.Y. Azzam; Hany Elzahar Purpose Kuwait has taken significant steps to reform its corporate governance (CG) by introducing the New Company Law (NCL) in 2013. This study investigates how this reform of CG mechanisms affects the disclosure...