Purpose The purpose of this study is to establish the relationship between corporate
governance attributes (board expertise, board independence and board role performance) …

Purpose The purpose of this paper is to examine the influence of the characteristics of audit
committee chairman (ACC)(tenure, age, gender, ethnicity, accounting expertise and …

Tujuan dari penelitian ini untuk menganalisis pengaruh profitabilitas, leverage, komite audit
dan kepemilikan institusional terhadap manajemen laba. Penelitian menggunakan data …

Purpose The purpose of this study is to examine the effect of the audit committee (AC)
independence, financial expertise, internal audit function, audit quality and ownership …

This paper investigates the effect of the involvement of the board chairman in the audit
committee (AC) on earnings management (EM). It examines Bursa Malaysia-listed …

The objective of the study is to examine the association between internal and external audit
attributes, audit committee characteristics, ownership concentration and discretionary …

The current study is based on previous findings, where corporate governance (CG)
significantly increased corporate social responsibility (CSR) to enhance transparency while …

Purpose The study aims to examine the effect of multiple directorships on accrual-based
earnings management and real earnings management. It analyses whether earnings …

Although firms' annual reports are supposed to provide an unbiased and accurate picture of
their financial position, managers may be induced to engage in earnings management in …

Purpose The main aim of the present study is to assess the moderating effect of joint audit
(JA) on the relationship between audit committee effectiveness (ACEFF) and audit quality …