... constraints and ownership concentration can either positively or negatively influence this relationship. Mechanism tests suggest that operating cost burdens and CEO compensation incentives play a mediating role. Research limitations/implications This study highlights the importance of developing...

...Abdullah Almutairi; Ahmed Diab; Ahmed Elmashtawy; Samir Ibrahim Abdelazim Purpose This research aims to examine the impact of insider trading on audit effort. It also aims to investigate the moderating influence of tax havens and ownership concentration on the relationship between insider trading...

... regression model. Findings Results suggest that companies with a certain ownership structure, high ownership concentration and significant institutional ownership tend to disclose more ESG information. Moreover, audit quality acts as a moderating factor that strengthens this relationship. These findings...

... that influenced the disclosures, such as corporate governance, ownership concentration and firm profiles. Findings The research results reveal that the extent of COVID-19-related disclosure in Vietnam is relatively low. It also finds that the audit committee, firm size, age and industry are positively...

... are measured by using relevant proxies. A regression model is developed and used to assess the relation between related party transactions and earnings management, taking into account the effects of ownership concentration, family ownership and institutional ownership levels of the companies involved...

...Neal Arthur; Huifa Chen; Qingliang Tang Purpose The purpose of this study is to investigate whether a country’s ownership concentration affects the financial reporting quality in a cross-country setting. Design/methodology/approach This paper uses six accounting and auditing indicators...