The past corporate accounting scandals have left the accounting profession in doubts of its
integrity and relevance. Against this backdrop, we investigated the impact of board …

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 …

The study aims to test empirically the effect of firm size, liquidity, and accounting
conservatism of earnings quality. This study uses a quantitative approach with a causal …

This paper examines the impact of corporate governance mechanisms including board size,
independence, and meeting frequency, audit committee size and meeting frequency, CEO …

Purpose The current paper aims at exploring the audit committee characteristics' effect on
impression management. Design/methodology/approach The methodology is based on the …

The objective of this paper is to explore the relationship among corporate governance,
timelines of financial reporting and ownership concentration taken as a moderating effect …

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

This study investigates the influence of board independence, board size, auditor's opinion,
profitability (good or bad news) and industry sector, on the timeliness of annual financial …

Does ownership concentration matter for the relationship between CEO characteristics and
real earnings management: evidence from Jordan | Emerald Insight Books and journals Case …

The main aim of this research is to investigate whether board diversity affect the accounting
conservatism. This study depends on a panel data set drawn from 68 industrial firms listed …