...Muhammad Farooq; Qadri Al-Jabri; Hussain Muhammad Purpose This study examines the relationship between corporate social responsibility (CSR), financial reporting quality (FRQ), and dividend policy. It investigates how CSR influences dividend decisions and the mediating role of FRQ...

...–specialist auditors. This study provides evidence for the interaction effect between internal and external governance mechanisms on financial reporting quality, which has not been the focus of prior studies on financial reporting quality. It has been claimed that auditors who specialise in an industry...

... committee [2] , the lower the probability that the external auditor will issue a going-concern report. This finding has been considered by Carcello and Neal (2000) as an empirical support for the regulators’ concern about financial reporting quality and the recent calls for more independent audit...