The ongoing Covid-19 pandemic has been exerting negative effects on several economies
in 2020. Therefore, it is of paramount importance to examine the impact of this pandemic on …

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 study investigates whether women directors' attributes affect market valuation for banks.
Functional attributes such as independence and leadership are considered together with …

Motivated by the managers' social norms and religious orientations, this study offers new
avenues for investigating the effect of internal governance in curbing earnings management …

This study examines the impact of terrorism on bank stability, represented by bank risk and
financial performance. We consider banks from 14 countries located in the Middle East and …

We investigate the determinants of key audit matters (KAMs) in the auditor's report. In
particular, we examine the impact of overlapped audit committee (AC) directors on the …

This study investigates how diversity in the board of directors affects bank stability. We
examine diversity in terms of gender, academic education, and nationality. Using a unique …

The issuance of asset securitization has been subject to a substantial debate by financial
regulators and practitioners post the financial crisis of 2008. This study examines the impact …

In a cross-country setting, we document that busy boards of directors (ie, outside directors
with multiple directorships) enhance a bank's financing capacity by lowering its cost of debt …

Purpose This study aims to evaluate Islamic bank compliance with the accounting and
auditing organisation for Islamic financial institutions (AAOIFI), assess the impact of multiple …