...Chedia Hedfi Purpose This study aims to examine the effect of board nationality diversity on earnings management. It also looks at whether audit committee independence moderates the relationship between the board’s nationality diversity and earnings management, as measured by discretionary...

... audit committee independence and financial reporting transparency. H4. There is a significant relationship between audit committee expertise and financial reporting transparency. H5. There is a significant relationship between the board remuneration and financial...

... the expectation gap quantitatively through the statistical method. Audit fees Board independence Audit committee independence Audit expectation gap Type of audit report Audit firm ranking Audit firm record 23 12 2018 13 03 2019 23 04 2019 25 04 2019 The conducted studies...