... structure Board directorship Corporate governance Gulf Cooperation Council (GCC) Extended Audit Reporting (EAR) has emerged as a significant reform in the audit reporting model, aiming to address information asymmetry, improve transparency and enhance governance (Bepari and Mollik, 2023 ; Bilal...

... 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...

... 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Corporate compliance programs Audit pricing Corporate governance SOEs China External auditors, as the third line of defense, have become more crucial in light of constantly...

... 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...

... classifications (TNIC) (Hoberg and Phillips, 2010 ; 2016) as our key product market competition measure. This variable is designed to capture how severely an individual firm faces product market competition each year by using its 10-K filings. Our finding is consistent with the corporate governance role...

...; Section 3 discusses the research design and sample selection; Section 4 presents descriptive statistics and main results; Section 5 reports additional empirical analyses; and Section 6 summarizes and concludes. Agency cost CEO inside debt Audit quality Industry specialization Corporate...

... by documenting the governance role played by R&D specialist auditors in clients’ real economic decisions. Moreover, the study identifies R&D as a distinct area of auditor specialization. R&D specialist auditors R&D expenditure Corporate governance Discretionary expense Real earnings...

... ownership and investment in IAF is critical to understanding the role of institutional investors in driving firms’ financial performance and corporate governance. The importance of this research is highlighted by the limited existing literature on this topic, as well as the potential implications...

...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...

... and national characteristics affect the relationship between board gender diversity and firm risk. Given that corporate governance (e.g. board of directors) is found to be affected by country culture (Li and Harrison, 2008), this advantage of using an international sample should not be undervalued. Third...

... 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...

... practices and restore trust in the financial markets. Accordingly, several studies have emerged in the academic literature to explore whether the initiatives of corporate governance have led to an improvement in the quality of financial reporting and to what extent these initiatives have been effective...

... 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...

... prove a suitable aspirant CEO in the succession framework. Corporate governance CEO succession Audit fees G30 G34 J16 In this paper, we empirically investigate the effect of chief executive officer (CEO) succession with gender change from male to female (hereafter referred...

... rights only Corporate governance Audit committee Financial and accounting expertise Audit committee activity Audit fees Audit committees have been at the core of both recent academic research and financial market authority attention (Martinov-Bennie et al., 2015). One aim...