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Journal Articles

The impact of boards of directors’ and audit committees’ characteristics on corporate innovation: empirical evidence from the GCC countries

Ghassan H. Mardini
Journal: Journal of Accounting in Emerging Economies
Journal of Accounting in Emerging Economies (2026) 16 (4): 667–689.
https://doi.org/10.1108/JAEE-05-2024-0245
Published: 23 May 2025
...). Board of directors Audit committee Corporate innovation Innovation intensity Research and development GCC Despite this general connection, existing prior studies found mixed evidence on whether and how BoD and AC Characteristics influence innovation outcomes. For instance, while some...
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