...Mohammad Hudaib Purpose This paper aims to analyze and compare the impact of audit committee characteristics and bank operating performance assessment, based on the five bank’s operating parameters framework, on accounting and market performance of Islamic and conventional banks in Saudi Arabia...

...Bethsheba Kwamboka; Peter Nderitu Githaiga; Peter Mwai Kinuthia Purpose The purpose of this study was to examine whether firm size moderates the relationship between audit committee (AC) characteristics and financial statements fraud (FFR) among listed firms in the East African Community (EAC...

... confidence and reduces agency conflict. Based on the discussion, the following hypotheses are proposed: H2a. The zakat moderates the relationship between the audit committee chairs’ financial expertise and audit quality. H2b. The zakat moderates the relationship between...

...Rasmi Meqbel; Aladdin Dwekat; Mohammad A.A. Zaid; Mohammad Alta’any; Asia Mohammad Abukhaled Purpose This study aims to examine the impact of Audit Committee (AC) characteristics on carbon disclosures and performance among companies listed in the STOXX Europe 600 index. Design/methodology...

... members and CEO duality significantly impact the level of ICD. However, leverage, board size and the presence of an audit committee show no significant influence on ICD. Practical implications These findings offer insights into agency and signaling theories. They provide empirical evidence...

... between gender diversity on the audit committee and the trade-off between accruals and real earnings management (REM). The purpose of this study is to examine how female representation on the company’s audit committee affects the managerial preference regarding the earnings management used techniques...

...Abhisheck Kumar Singhania; Nagari Mohan Panda Purpose The study aims to investigate the mediation effect of the Audit Committee’s (AC) effectiveness on the relationship between knowledge intensity and firm performance (FP) by considering the disparate effect of each AC characteristic on its...

...Mohamad Rifai; Sylvia Veronica Siregar Purpose This study aims to examine the effect of the audit committee characteristics on forward-looking disclosure. Design/methodology/approach The characteristics of audit committee that examined are audit committee expertise, audit committee meeting...

... the multiple linear regressions. Findings The finding of this study is that the cognitive diversity and audit committees have a positive and significant effect on integrated reporting. However, the chief executive officer’s duality and the board’s size have a positive and non-significant effect...

... the period ranging between 2011 and 2015 was applied. Findings The finding of this study reveals that the companies displaying a respectable audit committee size have a significant level of earnings forecast accuracy. Similarly, the accuracy level associated with IPO earnings forecasts is positively...

... the audit firm size moderates the relationship between ICDISC practices and board & audit committee effectiveness. Design/methodology/approach To achieve these objectives, a sample of 100 non-financial companies was selected from Pakistan and India for three years’ period (2013-2015), whereas 93...

...Sandra Alves Purpose – This study aims to examine the combined effect of audit committee existence and external audit on earnings management. Design/methodology/approach – The paper uses ordinary least squares regression model to examine the effect of audit committee existence, external...

... and testing the impact, if any, of such compliance on mitigating of stock option fraud incentives. Design/methodology/approach A logistic regression model is used to examine the effects of board of directors, audit committee, ownership structure and other firm characteristics on the likelihood of stock...

...Raymond S.Y. Chan; Charles K.S. Lau; Artie W. Ng Purpose Audit committees (ACs) have been perceived as an important means of corporate governance, safeguarding the interests of shareholders by monitoring internal control and risk management. This study aims to examine specific structural...