... committees had the potential to improve the quality of financial reporting as well as ensure the independence of the statutory audit. Oman Earnings management Audit committee characteristics Attendance at meetings Change of members M4 In the context of the board of directors, Brown...

...Hafiza Aishah Hashim; Muneer Amrah Purpose – The purpose of this study is to determine whether there is any difference in the association among the board of directors, audit committee effectiveness and the cost of debt between the family- and non-family-owned companies in the Sultanate of Oman...

... and financial expertise, are associated with audit report timeliness. Design/methodology/approach – Data from companies listed on the Oman capital market between 2007 and 2011 and three proxies for audit report timeliness are used. Findings – CEO tenure and CEOs with financial expertise are reported...

...Nabil Baydoun; William Maguire; Neal Ryan; Roger Willett Purpose The purpose of this paper is to draw together available data as a means of comparing the state of corporate governance in five countries; Kuwait, Bahrain, the United Arab Emirates, Qatar and Oman. This comparison provides a basis...