... chief executive officer international experience can manifest in strategic change, this understanding remains far from complete for the members of board of directors. Furthermore, the topic of firm performance as a potential moderating influence remains underexplored. The aim of this study, therefore...

... be contacted at: chowyeepeng@gmail.com 10 09 2021 03 12 2021 30 01 2022 26 02 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Board diversity Board of directors Chair–CEO demographic dissimilarity Emerging markets Firm...

... significant effect for internal audit, audit committee and board of directors on earnings management was detected. However, the results revealed that there was a slight negative effect for internal audit scope of work and independence and audit committee independence on DAs. Research limitations...