...Himanshu Seth; Akanksha Saxena Purpose To scrutinize the role of audit committee characteristics (i.e. audit committee independence, audit committee expertise and audit committee tenure) in attaining sustainability performance (i.e. environmental, social and governance performance). Design...

...Maryam Safari Purpose The purpose of this paper is to contribute to the corporate governance literature by examining the aggregate effect of board and audit committee characteristics on earnings management practices, particularly in the period following the introduction of the second edition...

...); and sales growth and cash conversion cycle. The present study emphasizes the relationship between characteristics of corporate governance such as CEO tenure, CEO duality, board size, and audit committee on various characteristics of working capital components and measures of efficiency. The study...