The code of corporate governance in Saudi Arabia places a greater focus on social
responsibility initiatives by Saudi companies and the reporting of such activities to the …

Risk assessment takes place depending on the expertise and subjective linguistic
assessments of experts. Expert judgements are collected via a questionnaire or an interview …

Although overlapping membership between risk management committee and audit
committee is prevalent in banks' boards, the existing literature focuses on the impact of a …

Purpose This study aims to investigate the impact of audit fees on audit quality, the impact of
audit quality on firm value and whether these effects are conditional on audit tenure by …

Purpose This study comprehensively reviews the global literature on busy boards and audit
committees. Design/methodology/approach Six eight articles on busy boards and audit …

This study responds to recent calls for a better understanding of the determinants of internal
audit quality (IAQ). We use the Common Body of Knowledge (CBOK) dataset from the …

Even though audit committee (AC) characteristics and corporate social responsibility (CSR)
relationship has long been well investigated, scarce research on committee leadership is …

Do family companies invest more in internal audit function (IAF) than non-family companies? |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …

Purpose The present paper aims at the identification of the critical variables of risk-based
auditing (RBA). The variables under examination are the internal audit (IA), the audit …

The study intends to investigate the influence of audit committee characteristics on the
effectiveness of corporate income tax planning in Thailand's MAI Listed Companies, both …