...Mohd Ariff Kasim; Siti Rosmaini Mohd Hanafi; Khairul Anuar Kamarudin; Wan Adibah Wan Ismail Purpose This study aims to investigate the non-linear association between board independence and corporate tax avoidance in Asia-Pacific firms and examine how statutory tax rates moderate this relationship...

...Elhassan Kotb Abdelrahman Radwan; Nada Omar Hassan Ali; Mostafa Kayed Abdelazeem Mohamed Purpose This study aims to explore the status and drivers (including free-floated shares, board size, rule duality and board independence) of corporate risk disclosure (CRD) for the conventional listed banks...

... for this purpose. The research hypotheses were tested on a sample of 35 companies listed on the Iraqi Stock Exchange from 2012 to 2018 using a multivariate regression model based on panel data technique. Findings The results indicate a negative and significant correlation between the board independence, audit...

...Sandra Alves Purpose This study draws on agency, theory to evaluate the relationship between chief executive officer (CEO) duality and earnings quality, proxied by discretionary accruals. Additionally, this study aims to examine whether board independence moderates the relationship between CEO...

... re-use rights only Audit fees Board independence Audit committee independence Audit expectation gap Type of audit report Audit firm ranking Audit firm record The conducted studies by scholars (Chong and Pflugrath, 2008 ; Humphrey et al., 2009 ; Gold et al...