...Omar Yousef Tarda Purpose This study aims to investigate how digital transformation ( DT ) impacts sustainability reporting ( SR ) by using audit quality ( AQ ) as a mediating factor in Palestinian stock exchange listed companies ( PEX ). Design/methodology/approach This research examined 43...

...Arumega Zarefar; Andreas 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 regression...

...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...

... be contacted at: yirmawan@gmail.com © Emerald Group Publishing Limited 2013 Indonesia Auditors Auditor independence Audit quality Non-audit services Culture An independent audit is imperative in providing assurance on the financial performance and position of the entity to investors...