...Arumega Zarefar; Andreaserrase Tan; Atika Zarefar; Dian Agustia; Khairul Anuar Kamarudin Purpose This research aims to examine the moderating role of the family board on the effect of board financial expertise on audit quality. Design/methodology/approach This research uses panel data...

...Taha Almarayeh; Radhi Al-Hamadeen; Ahmad Alshira’h; Abd Alwali Lutfi Khassawneh; Hala Zaidan; Omar Mowafi Purpose The purpose of this paper is to examine the relationship between political connections, audit quality and firm performance. Design/methodology/approach The sample...

... The UAE capital markets are relatively recent developments. Thus, corporations might adopt a more lax approach to enforcing regulatory obligations. Local and international investors require timely audited financial statements to facilitate decision-making and dispel speculation. Determining audit quality...

...Ines Kateb; Mouna Youssef Purpose This paper aims to investigate the impact of audit mechanisms on earnings management (EM) practices in listed Saudi Arabian companies. Specifically, it examines the association between audit committee (AC) characteristics, external audit quality and EM before...

.... (2002) explore the impact of 12 attributes (audit experience, industry knowledge, adherence to audit standards, independence, high ethical standard, commitments towards audit quality, audit committees, audit scepticism, responsive to client's demands, reputation of audit partners, prudence and accuracy...