... judgment Accounting ethics Corporate governance Emerging economies M41 D91 G34 M14 C83 Funding: This research received no external funding. Ethical decision-making in accounting has long been viewed through the lens of compliance, regulation, and financial transparency...

...), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence . Executive narcissism Auditor-client geographic proximity Audit fees Upper echelon theory Emerging economy M41 M42 G34...

... Sustainability disclosure Political ownership Foreign ownership Corporate governance Emerging markets Russia Q5 M14 M41 M42 M48 G34 Shota Rustaveli National Science Foundation , http://dx.doi.org/10.13039/501100004801 FR-25-111 Erekle Pirveli, Timur Uman and Vakhtang Partsvaniya...

... attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Age dissimilarity Chair and CEO Firm value Board monitoring intensity SOE Agency problem China G32 G34 G39 This study...

... 08 10 2024 01 11 2024 26 01 2025 31 01 2025 © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Independent directors Tax avoidance Firms characteristics Emerging economy M14 G34 Over the past decades...

... 2000s. Corporate disclosure Board monitoring Internal governance Institutional environment Russia G34 M41 03 08 2023 18 03 2024 24 05 2024 26 06 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only...

... 2023 Emerald Publishing Limited Licensed re-use rights only Women Top executive positions External audit quality Financial reporting quality G34 G34 G40 G41 The role of women in top executive positions in firms has been receiving greater attention lately. Many studies have...

... re-use rights only Corporate governance Voluntary disclosure Firm valuation Interaction Mediation G30 G34 M41 The occurrence of big corporate debacles on the global and national front such as Enron, WorldCom, Satyam, etc. over the past two decades coupled with the Global...

... committee Stock price crash risk Financial sector Institutional ownership G12 G21 G32 G34 M41 The existence of an internal governance mechanism in managing risk is necessary as the business world has become increasingly more complex and challenging. This is particularly important...

...@yahoo.fr 31 10 2020 29 07 2021 13 01 2022 15 01 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Political connections Corporate governance Tunisia G28 G32 G34 The third and final contribution...

... of information (financial statements) and thereby, reduce information asymmetry between managers and owners and other stakeholders. Earnings management Corporate social responsibility Stakeholder theory Agency theory Earnings quality Stewardship theory G15 G32 G34 M14 M41...

... of political connections on auditor independence by investigating the relationship between non-audit fees and audit fees and as to whether political connections moderate such relationship; this could be used to test independence in appearance [5] . Audit fees Non-audit fees Political connections G34...