... 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. Javad Rajabalizadeh can be contacted at: javad.j.rajabalizadeh@utu.fi 27 04...

... 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...

... emerging markets, India has had functioning stock markets since 1875 and has also been continuously upgrading its corporate and securities law (Dharmapala and Khanna, 2012). Gollakota and Gupta (2006) stated that corporate ownership and governance in India show colonial Western European influences...