...Ahmed Samour; Omar Ikbal Tawfik; Hariem Abdullah; Hamada Elsaid Elmaasrawy Purpose This study aims to examine whether the audit committee ( AC ) characteristics affect corporate sustainability performance ( SP ). Furthermore, this study provides new insights into the moderating role of CEO...

...Hidaya Al Lawati; Khaled Hussainey; Roza Sagitova Purpose This study aims to examine whether, and which type of, busy audit committee (AC) directors affect the quality and quantity of forward-looking disclosure (FLD). Design/methodology/approach The authors use content analysis to measure...

...Nandini Chandar; Hsihui Chang; Xiaochuan Zheng Purpose The purpose of this paper is to examine whether audit committee members of the board prove to be better monitors if they are also on the compensation committee, as they would be more attuned to compensation related earnings management...

... fraud firms and 111 matched no‐fraud firms indicate that fraud likelihood is lower when audit committee is comprised solely of independent directors and when audit committee members have smaller number of directorships with other companies. Board of director independence, audit committee expertise...