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Keywords: Audit committee
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Journal Articles
Journal of Financial Regulation and Compliance (2026) 34 (2): 177–197.
Published: 07 August 2025
...” model. Design/methodology/approach Based on a longitudinal analysis of 476 Corporate Governance Reports from 2020 to 2024, encompassing 12,330 disclosed practices, the study examines six monitoring mechanisms across three core areas: audit committee, internal audit and risk management/internal...
Journal Articles
Journal of Financial Regulation and Compliance (2025) 33 (5): 695–725.
Published: 29 April 2025
...Laila Mohamed Alshawadfy Aladwey; Ahmed Diab Purpose This paper aims to identify key determinants of ethical conduct by examining the impact of audit committee and external auditor attributes on business bribery, corruption and fraud (BCF) in Gulf Cooperation Council (GCC) countries. Design...
