...Shuling Chiang; Gary Kleinman; Picheng Lee Purpose The purpose of this study is to examine whether the required disclosure and the high frequency of key audit matters (KAMs) are likely to moderate the effect of higher credit risk on earnings quality. Design/methodology/approach This study uses...

... Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Tax risk Tax avoidance Banks Tax aggressiveness Cost of debt Credit risk Taxes constitute one of the largest items of expense for most firms, reducing net income and after-tax cash flow, thereby...

... Regressions using panel data are applied on a sample of 11 listed banks during the period from 2010 to 2015. Findings The results show that the presence of foreign directors on the Tunisian bank board affects credit risk. These administrators, with knowledge, independence and technology transfer, exercise...