...Sara Al-Asmakh; Ahmed A. Elamer; Olayinka Uadiale Purpose This study aims to explore the impact of ownership structure and board composition on Key Audit Matter ( KAM ) disclosures in the Gulf Cooperation Council ( GCC ) region, where concentrated ownership and unique governance structures prevail...

...Curtis M. Hall; Benjamin W. Hoffman; Zenghui Liu Purpose This paper aims to investigate the effect that ownership structure (public vs private) has on the demand for high-quality auditors, specifically in the US banking industry. Design/methodology/approach The authors predict that public...

... an effective AC can serve as a substitute or as a complement mechanism to board characteristics and ownership structure of Emirati listed non-financial companies. Design/methodology/approach Using substitution and complementary theories, a panel data from 48 nonfinancial companies listed on the UAE Stock...

...Ekramy Said Mokhtar; Howard Mellett Purpose – This study aims to measure the extent of mandatory and voluntary risk reporting and investigate the impact of competition, corporate governance and ownership structure on risk reporting practices in annual reports of Egyptian companies. Design...