... on report readability within the Iranian context, this study fills a notable gap in the literature on emerging markets and non-Western reporting environments, providing valuable insights into global audit practices. The subsequent sections of the paper are structured as follows: Section 3 outlines...

... are associated with board committee structure in the context of an emerging market, namely, Turkey. Design/methodology/approach The sample consisted of 122 firms listed on the Industrial Index of Borsa Istanbul for the years between 2012 and 2014, inclusive, and this yielded 366 firm-year observations...

... for the construction of a comprehensive index or model representing developed as well as emerging markets. This study presents a view of how corporate governance has now integrated the interests of both owners, shareholder and the firm’s management. For this, we look into research works which discuss the relationship...