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Keywords: Corporate governance audit
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2026) 48 (2): 603–627.
Published: 26 July 2024
...Zayyad Abdul-Baki; Ahmed Diab; Abdelrhman Yusuf Purpose We investigate how existing investment in strong external corporate governance mechanism—use of Big 4 audit firms—affect compliance with corporate governance audit (CGA) regulation in Nigeria and Kenya. While both countries are characterized...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025) 47 (1): 201–221.
Published: 14 November 2023
...Zayyad Abdul-Baki; Ahmed Diab Purpose The purpose of this study is to examine both the responses of auditees to corporate governance audit (CGA) regulation and the practices of CGA auditors. Design/methodology/approach The study used a mixed method. Content analysis of 200 annual and CGA...
