This paper investigates the relationship between Environmental, Social, and Governance
(ESG) controversies and firm performance, examining the moderating influences of …

This study investigates the influence of board gender diversity on the relationship between
environmental, social, and governance (ESG) performance and corporate cash holdings in …

Abstract In 2013, the United Kingdom (UK) Financial Reporting Council (FRC) mandated
independent auditors to provide an expanded audit report to disclose the risks of material …

Focusing on the global financial crisis period, this paper examines risk disclosure patterns
and outcomes in a cross‐country setting. We build on prior risk disclosure literature and …

This research was conducted at the Indonesian Financial and Development Supervisory
Agency (BPKP) at Jalan Pemuda No 33 Jakarta. The time of the study starts in January 2018 …

Purpose The purpose of this study is to analyze the influence of the COVID-19 pandemic on
audit fees and the reporting of key audit matters (KAMs). Additionally, this study also looks …

This study examines whether managerial ability is associated with audit report lag and, if so,
whether this relation varies with the quality of the engaging auditor and/or the internal …

Purpose This paper aims to examine the effect of family ownership on the payment method
of mergers and acquisitions (M&A) deals. It also investigates the market reaction around the …

Current measures based on quantitative data do not fully assess the fintech corporate risk.
This paper advocates a new text-based measure for estimating fintech corporate risk: fintech …

This study delves into the COSO framework to explore the impact of risk disclosure of
internal control and media coverage on stock price crash risk. Our findings reveal that …