Purpose This study is designed and directed to analyze the effect of board characteristics
and audit committee attributes on the firm performance of publicly listed commercial banks of …

This study aims to investigate the effect of good corporate governance (GCG) on corporate
sustainability performance (CSP) using the Triple Bottom Line (TBL) approach in a two-tier …

This study aims to explore whether capital structure (CS) has a contingent role in the
relationship between corporate governance (CG) quality and firm performance. The …

Purpose This study examines the effect of board characteristics on the tax aggressiveness of
listed companies on the Colombo Stock Exchange in Sri Lanka. Design/methodology …

This paper aims to empirically examine the link between corporate governance and the
financial performance of small and medium enterprises (SMEs) in Lebanon. To this end, we …

This study investigates the impact of investment efficiency on firm value with a moderating
role of institutional ownership and board independence for companies listed on the Tehran …

Abstract In Industry 4.0, sustainability is the heart, and governance is the soul of the
business, but diversity washing, greenwashing, and SDG washing are skeptical. This is due …

This study aims to explore the application of a new audit regulation, International Standard
on Auditing no. 701 (ISA 701) on Key Audit Matters (KAMs), in the developing country …

This study examines the impact of corporate governance mechanisms on the performance of
listed firms in Saudi Arabia before and during the coronavirus disease (COVID-19) …

On a global scale, the Fintech sector has become increasingly important for keeping abreast
of developments and progressions in the financial field. This study aimed to examine the …