... distinct governance challenges that could influence KAM transparency and effectiveness. Research in this area has examined audit and auditor-related attributes in relation to KAM, but significant knowledge gaps remain for corporate governance (Noureldeen et al., 2024 ; Owusu et al...

... is lowest in firms that are both family-controlled and politically connected, indicating mutually reinforcing constraints on transparency. However, audit committees consistently counteract these tendencies. Their effectiveness strengthens after the Corporate Governance Code 2018 and is particularly...

...Junhong Shen; Jianqiong Wang; Ya-Ru Yang Purpose As one of China’s informal institutions, red culture serves a soft constraint function in economic and social development. However, the question of its impact on corporate governance remains unresolved. This study aims to examine the association...

...Zihao Liu; Yinwei Huang Purpose This study aims to examine how executives’ information technology ( IT ) expertise influences audit opinions in the context of digital transformation, aiming to uncover its role in improving corporate governance and audit risk evaluation. Design/methodology...

.... As companies increasingly adopt compliance programs to strengthen self-regulation (Weber and Wasieleski, 2013), these programs have emerged as a pivotal facet of corporate governance by reshaping governance structures and embedding ethical norms within organizations. Consequently, a critical question...

... to assess the moderating roles of corporate governance and international cultural influences. Findings Confucian culture significantly influences the selection of high-quality auditors, with this effect mediated by social trust, moral self-discipline, better information disclosure and less Type II...

... fees Corporate governance External auditor Audit risk Business risk The current study is further motivated by the call for more research to overcome two critical research design concerns in the prior studies. First, widely used industry-level metrics assessing product market competition...

... Publishing Limited Licensed re-use rights only Agency cost CEO inside debt Audit quality Industry specialization Corporate governance The evidence of the relationship between inside debt and agency conflicts between shareholders and managers is not as clear. Bebchuk and Jackson (2005...

...), effectively restrain firms’ opportunistic reduction in R&D activities. © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only R&D specialist auditors R&D expenditure Corporate governance Discretionary expense Real earnings management G34...

... to enhance governance structures. © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Institutional investors Internal audit function Transient investors Dedicated investors Corporate governance In Malaysia, institutional investors have...

...Jihad Al-Okaily Purpose The growing international legal agenda and the fast development of corporate governance rules are now prompting firms to put emphasis on anti-corruption procedures. On the other hand, wide-ranging concerns have been raised by regulators and policymakers regarding...

...Dipanwita Chakraborty; Neeraj Gupta; Jitendra Mahakud; Manoj Kumar Tiwari Purpose The purpose of this study is to examine the impact of corporate governance (CG) on the shareholding level of retail investors in Indian listed firms. Design/methodology/approach Primarily, a broad CG-index...

... hometown identity Audit fees Audit risk Corporate governance Hometown is the place where an individual is born or grows up, which not only has geographical connotations but also includes humanistic, environmental and social-psychological connotations (Qian and Zhu, 2014 ; Scannell and Gifford...

...Jianqun Xi; He Xiao Purpose This paper aims to examine the relationship among corporate environmental disclosure (CED), earnings management (EM) practices and accounting conservatism in Chinese listed firms and determine how internal corporate governance (CG) mechanisms moderate...

... characteristics. Jing Jia can be contacted at: jing.jia@utas.edu.au 25 05 2021 09 11 2021 17 01 2022 04 02 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Corporate governance Firm risk Board gender diversity Female board...

... primarily by audit committee equity ownership, with option holdings having an insignificant effect. This paper also finds that firm performance mediates the association between audit committee ownership and the cost of equity capital. Practical implications Findings of the existing corporate governance...

... consistently pointed out a significant negative association between earnings management and disclosure quality, whilst the associations between earnings management and corporate governance mechanisms are mostly insignificant. In the same vein, Peasnell et al. (2005) have examined the effect...

... The results show positive developments in the composition and attributes of ACs as advocated by best practices in the market which are derived from the Singapore Code of Corporate Governance and various studies on the roles and functions of effective ACs. The study also shows that disclosing the extent...

...) and the implementation of different initiatives to improve corporate governance mechanisms (e.g. improving female representation in leadership roles). In pursuit of such initiatives, many countries around the world have introduced quotas to improve female corporate leadership (Nekhili et al., 2020 ; Atif...

... rights only Corporate governance Audit committee Financial and accounting expertise Audit committee activity Audit fees Under both the agency and the resource dependence theoretical lens, the question arises as to what impact director expertise has on the audit process. Indeed, little...