... 2026 19 06 2026 04 08 2026 © Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Tax avoidance ESG performance Audit fees Corporate governance Sustainability Transparency Taxes constitute a fundamental component of national...

...Hannah Fosuaa Amo; Lexis Alexander Tetteh; Godfred Matthew Yaw Owusu; Cletus Agyenim-Boateng; Richard Fosu Amankwa Purpose The study aims to examine the role of the internal audit function (IAF) in corporate governance, internal controls and risk management (RM) and its impact on value creation...

... deepen the analysis, we divided the sample data into groups based on firm size, ownership type (family vs non-family) and quality of corporate governance and re-examined this pay-performance relationship. Design/methodology/approach The study’s sample comprises 215 nonfinancial PSX-listed firms from...

..., Zeitun and Goaied (2023) find that several board attributes significantly influence the financing structure, which is discussed in the following section. H1. Board size has a significant and positive impact on financing structure. Board composition Corporate governance Audit...

... Limited Licensed re-use rights only Audit report Key audit matters Financial reporting timeliness Audit report lag Corporate governance Emerging markets Financial statements are instrumental for management to convey a company's financial health and operational outcomes to shareholders...

...Niva Kalita; Reshma Kumari Tiwari Purpose The purpose of this study is to investigate the association between three corporate governance (CG) idiosyncrasies, namely audit committee characteristics, external audit quality (AQ), board diversity and firm performance (FP) in the South Asian...

... of corporate governance, significantly negatively moderated the relationship between earnings management and the dividend payout ratio of non-financial firms. Practical implications The findings provide valuable suggestions to government bodies, regulatory authorities and corporate managers to focus...

...Ibrahim Nandom Yakubu; Ayhan Kapusuzoglu; Nildag Basak Ceylan Purpose This study seeks to empirically examine the influence of corporate governance on corporate performance in Ghana. Design/methodology/approach The study employs data from 30 listed firms spanning from 2008 to 2018...

... enforces the business case for women's empowerment and the impact of this on the effectiveness of corporate governance. Originality/value To the best of the authors’ knowledge, this is the first archival study to examine the association between female board representation and audit fees in Egypt...

... for capital structure. Findings The results show that the board size positively impacts the debt ratio. However, outside directors, directors' remuneration and managerial ownership are negatively connected with the capital structure. The empirical findings indicate that corporate governance mechanisms...

...Rajib Chakraborty; Sajal Kumar Dey Purpose This study examines the effects of corporate governance mechanisms on voluntary corporate carbon disclosure in Bangladeshi firms. Design/methodology/approach To investigate the association between corporate governance mechanisms and corporate carbon...

...Hani El-Chaarani; Zouhour El-Abiad Purpose The purpose of this research is to reveal the impact of public legal protection on the efficiency of internal corporate governance in banks. In addition, this research proposes a new corporate governance index that could be employed by the banking sector...

...Aisha Javaid; Mian Sajid Nazir; Kaneez Fatima Purpose This paper contributes to the existing literature by extending the empirical work on the relationship between corporate governance and capital structure by analyzing the mediating role of cost of capital in the non-financial firms listed...

...Md. Ibrahim Molla; Md. Saiful Islam; Md. Kayes Bin Rahaman Purpose The purpose of the paper is to explore the association between corporate governance mechanisms and the performance of listed banks in Bangladesh. Design/methodology/approach Dynamic panel data of two-step System Generalized...

... of women in corporate governance may improve the firm profitability but only few of the corporate board of directors’ positions are filled by women. Abdullah et al. (2012) examined 841 Malaysian public companies listed in 2008 and found that women occupied 7.7 per cent of board seats. They also...

...Ayda Farhan; Siti Normala Obaid; Hairul Azlan Purpose The purpose of this paper is to show the effect of the corporate governance (CG) on firms’ performance in the United Arab Emirates (UAE). The governance mechanisms employed in this study are board size, board independence and audit committee’s...

... report had been implemented and to provide guidance to companies on how to comply with these principles. This led to the publication of additional number of reports in late 1990s such as the Hampel Report on the “Combined Code of Corporate Governance” and the Turnbull Guidance on the “internal control...

...Maria Bhatti; Ishaq Bhatti This paper is an attempt to present legal issues of Islamic corporate governance (ICG) in the presence of global financial crises. It presents ICG model and discusses its viability in today’s corporate structure. The model is based on institution of Hisbah which demands...

...Khaled Aljifri; Mohamed Moustafa The main aim of this study is to investigate empirically the effect of some internal and external corporate governance mechanisms on the UAE firm performance (i.e., Tobin’s q). Like many of the developing countries all over the world, the UAE has recently initiated...