We examine the impact of audit committee (AC) characteristics (eg AC foreign members, AC
female members, AC members with multiple directorships, AC members with share …

This paper explores disclosure quality and its determinants in the Tunisian context. More
specifically, we followed Beest and Braam (2012)'s approach in measuring disclosure …

Purpose The purpose of this paper is to examine the linkages between audit
committees'(AC) effectiveness, audit quality and corporate voluntary disclosure quality …

Purpose–The main thrust of this paper is to assess the level of disclosure in the annual
reports of non‐financial Saudi firms and to empirically investigate the hypothesized impact of …

Purpose The purpose of this study is to shed further light on the characteristics of an audit
committee (AC) and its probable relationship with the quality of financial reporting and …

In a sample of firms originating from 20 countries, we examine whether and how auditor size
(our proxy for audit quality) associates with corporate disclosure transparency. While prior …

Purpose–This study examines the factors influencing Corporate disclosure transparency as
measured by the level of voluntary disclosure (VD) in the annual reports of the active share …

After the ratification of the peace treaty and the establishment of diplomatic relations with
Israel, Jordan was expected to play a major role in the Middle East financial market. As a …

For annual reporting periods beginning on or after 1 January 2005, Australian companies
were required to comply with the Australian equivalents of International Financial Reporting …

There have been few previous attempts to measure the quality of corporate financial
disclosure in less developed countries. Those that do exist have tended to concentrate on …