... governance mechanisms impact financial reporting in a context marked by significant corruption challenges and regulatory dynamics. The paper underscores the relevance of the GCC setting because of its unique blend of rapid economic reform, policy shifts toward diversification and evolving governance...

... in the right direction, particularly in efforts to reduce the corruption level in procurement activities and to improve the accountability level of the government. Originality/value The present study is among the few studies that attempts to address a fundamental issue of transparency in the public...