The study explores the moderating role of audit quality in the relationship between
environmental, social, and governance (ESG) factors and corporate financial performance …

Purpose–The purpose of this paper is to investigate the relation between corporate social
responsibility (CSR) and firm financial performance, and how audit quality moderates this …

Quality internal audit (IA) plays a crucial role in accountability, transparency and preserving
public properties. This paper gives a brief background of the IA system in Yemen and …

Given the crucial role that environmental accounting plays in sustainable development, this
study investigates the relationship between climate change disclosure performance (CCDP) …

Methodology: Data were extracted from audited annual reports of all the 11 deposit money
banks listed on the Nigerian stock exchange for ten years, 2009-2018. The study used panel …

The purpose of this paper is to investigate the impact of audit committee characteristics (size,
independence, experience, gender diversity, and frequency of meetings) on the company's …

A financial statement audit is an essential tool for reducing information asymmetry and
maintaining an efficient market environment. However, if the audit strives to improve …

Profitability expresses the ability to make a profit from all the business activities of the
company. It shows how efficiently management generates profit by utilizing all available …

The general public and specific stakeholders have expressed apprehension as regards the
degraded quality of the external audit report. The concept of audit quality and its …

Purpose: The main objectives of this research were to study the direct relationship between
audit quality (AQ) and the performance of non-financial Jordanian companies and to look …