.... The findings of this study also indicate that CEO turnover moderates this relationship, a result that adds to the corporate governance literature by showing how changes in leadership can alter the risk profile perceived by auditors. Finally, the authors find that the fee premium following non-financial...

... pandej.chi@muic.ac.th 27 12 2025 16 03 2026 24 04 2026 10 06 2026 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Cybersecurity risk Firm age Text-based analysis Managerial ownership Risk management Corporate governance...

... © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Earnings announcement timing Audit opinion modification Earnings quality Corporate governance Dynamic capabilities theory Signaling theory Emerging markets Egypt G34 M41 M42 O16...

...Mohammad Nasser Almarzouq; Souod Alazemi; Khaled Abdulsalam; Rasheed Alrashidi Purpose This study aims to examine whether the implementation of the corporate governance code ( CGC ) improved earnings quality in Kuwait. Design/methodology/approach Using non-financial firms listed on the Kuwait...

...Hossam Omara; Taghred Mokhtar Moawad; Mohamed M.M. Ahmed; Noha A. Hamed Hussien Purpose This study aims to examine the stock market reactions to environmental, social or governance ( ESG ) decoupling and corporate governance in UK nonfinancial firms. The authors investigate how social decoupling...

...Muiz Abu Alia; Aladdin Dwekat; Ali Jehad Salameh Purpose This study aims to investigate how corporate governance ( CG ) mechanisms, particularly board characteristics, influence carbon emissions disclosure ( CED ) and examines the moderating role of the sustainability committee ( SC...

... inconclusive, particularly during financial crises. Furthermore, few studies have utilized panel data to examine tax aggressiveness and tax evasion. In addition, while some studies have investigated the effect of corporate governance on firm performance during a financial crisis, its impact on corporate tax...

... Limited 2026 Emerald Publishing Limited Licensed re-use rights only CFO co-option CEO power Accounting reporting complexity Financial disclosures Corporate governance XBRL Structural power theory Cyclical power theory C33 G30 M41 M54 The annual report serves as a critical...

.... This evidence underscores the complementary roles of ESG and gender diversity on boards in strengthening corporate stability. Practical implications The findings emphasize the strategic importance of ESG integration in corporate governance and risk management. They also highlight the role of gender...

... Limited 2026 Emerald Publishing Limited Licensed re-use rights only Islamic banks Sharia governance Profit-sharing investment accounts (PSIAs) Risk-taking behavior Sharia board qualifications Corporate governance GCC Financial risk Associate Provost for Research at UAE University...

... that support agency and resource dependence theories regarding chair experience, while challenging assumptions of resource dependence theories and confirming agency theory regarding overlapping chairs. Furthermore, this study provides empirical evidence to help formulate a Corporate Governance Code...

.... This relation holds across alternative measures of managerial ability, different innovation proxies (patents), change and fixed-effects regressions and subsamples. The effect is stronger in smaller firms and is amplified by stronger corporate governance. Originality/value To the best of the author’s...

...Abdulrazak Balilah; Masoud Alhaider; Sami Alshahrani Purpose The purpose of this study is to evaluate the influence of accounting corporate governance on organisational culture and employee engagement ( EE ) in Saudi context. Design/methodology/approach Structural equation modelling...

...Ahmed Imran Hunjra; Hafiza Aishah Hashim; Waleed M. Alahdal; Rashid Mehmood Purpose Corporate governance and audit committee characteristics are important factors in shaping corporate social responsibility ( CSR ) practices, as they provide oversight, transparency and strategic guidance to align...

... data on external workforce disclosure is from the annual financial reports of listed firms during 2023. At the same time, data on corporate governance mechanisms and other control variables are from the DataStream database. This paper uses the general linear regression model with fixed effects to test...

... methods. Findings The study reveals a significant increase in publications from 2020 onwards, indicating a heightened emphasis on sustainability reporting in corporate practices. Key findings include a focus on corporate governance, reporting or disclosure and implementation of SDGs. The literature...

...Jeffrey Ridley; Nadia Gulko Purpose Corporate governance and sustainability reporting have evolved globally for more than past 30 years. The paper positions internal auditing as a multifaceted discipline encompassing science, craft, art and advisory roles. This holistic perspective emphasises...

...Oumayma Bechihi; Olfa Nafti Purpose The purpose of this study is to investigate the impact of corporate governance mechanisms and sharia supervisory board (SSB) characteristics on financial disclosure compliance of Islamic banks (IB) with International Financial Reporting Standards (IFRS...

... reports, corporate governance reports and financial statements. A generalised least squares regression model was used to analyse the factors influencing CSR disclosure. Findings CSR disclosure among Vietnamese unlisted public firms remains voluntary and relatively low, with economic aspects receiving...

...Md Tariqul Islam; Shrabani Saha; Mahfuzur Rahman Purpose This paper aims to examine the impact of increased board independence on firms’ operating performance in light of corporate governance (CG) reform in Bangladesh, an emerging economy. Design/methodology/approach The study used a panel...