Even though audit committees have traditionally been a key component of corporate
governance regulation, the last decade has witnessed a greater emphasis on audit …

The purpose of this research is to investigate the impact of audit committee characteristics
on environmental, social and governance (ESG) performance for European listed …

In this paper, we review scholarly accounting research published within the Asia Pacific
Region by analysing nine of the main accounting journals within the region along five …

We analyze a procedure common in empirical accounting and finance research where
researchers use ordinary least squares to decompose a dependent variable into its …

Purpose The purpose of this paper is to analyze the extent to which sustainability reporting
by banks in the Gulf Cooperation Council (GCC) is affected by the attributes of audit …

Since the implementation of the Sarbanes–Oxley Act (SOX), a plethora of research has
examined financial experts' monitoring on audit committees of financial reporting quality …

We address the question 'do governance enhancing audit committee (AC) characteristics
mitigate the firm performance impact of significant‐adverse‐economic events such as the …

Audit committee effectiveness, audit quality and earnings management: a meta-analysis |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish …

This research investigates whether audit committees are associated with improved earnings
quality for a sample of Australian listed companies prior to the introduction of mandatory …

In this paper we examine the association between efficient working capital management and
financial constraints for a sample of Australian firms. Using a text-based measure of financial …