... Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Corporate governance Sustainability Disclosure Takaful Managerial discretion Board of directors With the growing Muslim population in the Asia–Pacific region, Islamic finance, including takaful, is gaining...

.... This study examines the influence of the demographic characteristics of corporate boards on cybersecurity disclosure in two-tier governance system companies that include board of directors and board of commissioners. Current research focuses on the banking industry, which is highly exposed to cyber threats...

...Olfa Nafti; Ines Kateb Purpose The article investigates how governance mechanisms, specifically Shariah Supervisory Boards (SSBs) and Boards of Directors (BDs), interact with the adoption of Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards to mitigate...

...Ghassan H. Mardini Purpose This study examines the relationship between the characteristics of the board of directors (BoD) and the audit committee (AC) and their impact on corporate innovation in the Gulf Cooperation Council (GCC) countries. Design/methodology/approach Grounded in agency...

... the logistic regression technique. Findings The results of the first logistic regression show that ownership structure and the supervision role of the tax authorities are determining factors that explain tax aggressiveness; while, the attributes of the board of directors does not seem to explain...

...Hasan Bin-Ghanem; Akmalia M. Ariff Purpose The purpose of this paper is to examine the effect of board of directors and audit committee effectiveness on the level of internet financial reporting (IFR) disclosure practices. Design/methodology/approach The sample consists of 152 listed financial...

... by different firm-specific factors. Design/methodology/approach – Using data collected from annual reports of top Malaysian and Thai companies in two point of times 2005 and 2008, this research examines the attributes of board of directors to find the firm-level CG convergence. This study, based on prior...