... 18 11 2025 07 05 2026 24 05 2026 © Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Restatement Executive committee GCC M41 M42 M48 “Financial restatement” refers to the process by which a company revises and reissues...

... the difficulties of implementing reforms effectively. Such conditions create an environment in which auditors struggle to maintain independence, particularly when interacting with powerful executives who are entrenched in both corporate and political networks. M41 M42 G34 Corporate governance...

... standards for firms owned by politically driven, non-Western investors. 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...

... of the CC BY 4.0 licence . Audit fees COVID-19 South Africa Mandatory audit firm rotation M40 M41 M42 M48 Subsequent to the seminal work of Simunic (1980) , there has been an increased interest in studying and understanding audit fees and their determinants (Eierle et al...

... concludes the paper. Md Khokan Bepari can be contacted at: khokan552@yahoo.com 08 12 2022 21 06 2023 09 07 2023 M41 M42 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Key audit matters Content characteristics Audit...

... in an attempt to reduce taxes during the Gulf War. To a certain extent, this result is similar to the findings of Jones (1991) , which revealed that American firms managed their numbers during the oil crisis in the beginning of the 1990s in order to avoid becoming the object of tax sanctions. M41 M42...

... G14 G15 G30 M41 M42 This paper examines the value relevance of accounting information arising from converged/revised International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) for a sample of companies listed in East Africa for the period 2005-2014. Value...

... environment. As the gap between these two ethnic groups widened and created tension, which resulted in the 1969 riot, the NEP was introduced. © Emerald Group Publishing Limited 2015 Audit fees Non-audit fees Political connections G34 G38 M41 M42 The provision of non-audit services...