Anti-corruption disclosure quality and earnings management in the United Kingdom: the role of audit quality

RIA Salem, M Ghazwani, AM Gerged… - International Journal of …, 2023 - emerald.com
Purpose Building upon institutional pressures on firms to deal with corruption, this study
aims to investigate the association between a firm's engagement with anti-corruption …

Longer board tenure and audit committee tenure. How do they impact environmental performance? A European study

F Paolone, M Pozzoli, N Cucari… - Corporate Social …, 2023 - Wiley Online Library
We analyze the impact of board of directors (BoD) tenure and audit committee (AC) tenure
on environmental performance (EP) to test whether BoD and AC members' rotation …

Audit quality, firm value and audit fees: does audit tenure matter? Egyptian evidence

SAS Aly, A Diab, SI Abdelazim - Journal of Financial Reporting and …, 2023 - emerald.com
Audit quality, firm value and audit fees: does audit tenure matter? Egyptian evidence | Emerald
Insight Books and journals Case studies Expert Briefings Open Access Publish with us Advanced …

Anti-corruption disclosure and corporate governance mechanisms: insights from FTSE 100

M Ghazwani, I Alamir, RIA Salem… - International Journal of …, 2024 - emerald.com
Purpose This study aims to examine the impact of corporate governance (CG) on anti-
corruption disclosure (A-CD), paying particular attention to the FTSE 100. Notably, it …

A panel data analysis of the effect of audit quality on financial statement fraud

M Yousefi Nejad, A Sarwar Khan… - Asian Journal of …, 2024 - emerald.com
Purpose Financial statement fraud has become a global concern, and auditors are
increasingly focused on identifying and investigating it. Auditors may play a crucial role in …

The moderation role of board independence change in the relationship between board characteristics, related party transactions, and financial performance

FA Almaqtari, NHS Farhan, HM Al-Hattami… - PLoS One, 2022 - journals.plos.org
The present study examines the moderation effect of board independence change on the
relationship between board characteristics, related party transactions and financial …

Mandatory auditor rotation and audit quality

A Dayanandan, S Kuntluru - International Journal of Accounting & …, 2023 - emerald.com
Purpose In the post-Enron era around the world, the role of auditor is widely debated. There
is an increasing concern that an auditor's continuous involvement with clients could impair …

Audit Fees, Audit Tenure, Auditor Industry Specialization, Audit Firm Size, and Audit Quality: Evidence from Indonesian Listed Companies

C Ananda, F Faisal - Jurnal Dinamika Akuntansi dan Bisnis, 2023 - jurnal.usk.ac.id
This study aims to examine determinants of audit quality in companies listed on the
Indonesia Stock Exchange (IDX). The audit quality determinants tested in this study are audit …

How does a company's ESG performance affect the issuance of an audit opinion? the moderating role of auditor experience

X Wang, X Song, M Sun - … Journal of Environmental Research and Public …, 2023 - mdpi.com
Green economic development is a new growth point for China's economy. The reduction in
environmental pollution and the practice of social responsibility are strongly advocated by …

Audit partner tenure and earnings management: Evidence from Vietnam

TTG Tran, TT Nguyen, BTN Pham… - Journal of Financial …, 2023 - emerald.com
Purpose This study aims to examine the relationship between audit partner tenure and
earnings management of companies listed on Vietnamese stock exchanges …