...Christoph Wehrhahn; Patrick Velte Purpose This paper aims to focus on the relationship between audit committees, external auditors and internal control systems (ICS) and strives to point out mutual influences between the instances to provide an integrated perspective for firms’ multilateral...

...Kaleemullah Abbasi; Ashraful Alam; Noor Ahmed Brohi; Shahzad Nasim Purpose This study aims to examine the association between non-audit fees and audit quality by using the context of gender-diverse audit committees. Further, the authors assess whether this link is moderated by industry-specialist...

...Abdullah Alajmi; Andrew C. Worthington Purpose This study aims to examine the link between boards and audit committees and firm performance in Kuwaiti listed firms in the context of recent and extensive corporate governance regulatory reform. Design/methodology/approach Panel data regression...

...Juma Bananuka; Stephen Korutaro Nkundabanyanga; Irene Nalukenge; Twaha Kaawaase Purpose The purpose of this study is to investigate the contribution of internal audit function and audit committee effectiveness on accountability in statutory corporations (SCs). Design/methodology/approach...