[HTML][HTML] Do the educational profile, gender, and professional experience of audit committee financial experts improve financial reporting quality?
Going beyond the mere presence of the audit committee financial experts (ACFEs) within the
audit committee, we examine whether the educational profile, gender, and professional …
audit committee, we examine whether the educational profile, gender, and professional …
The impact of audit committee effectiveness on firms' outcomes in China: a systematic review
B Komal, C Ye, R Salem - International Journal of Accounting & …, 2022 - emerald.com
Purpose This paper aims to discuss the academic literature on the impact of audit committee
effectiveness on different outcomes (accounting, auditing, governance and economics) in …
effectiveness on different outcomes (accounting, auditing, governance and economics) in …
Board characteristics and corporate cash holding: evidence from the UK, France and Germany
Board characteristics and corporate cash holding: evidence from the UK, France and Germany
| Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …
| Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …
Audit quality and classification shifting: evidence from UK and Germany
Audit quality and classification shifting: evidence from UK and Germany | Emerald Insight Books
and journals Case studies Expert Briefings Open Access Publish with us Advanced search …
and journals Case studies Expert Briefings Open Access Publish with us Advanced search …
The impact of board characteristics on the extent of earnings management: conditional evidence from quantile regressions
Purpose This paper aims to examine the impact of board characteristics on earnings
management (EM) among UK non-financial firms. Design/methodology/approach Using a …
management (EM) among UK non-financial firms. Design/methodology/approach Using a …
The relationship between religiosity and voluntary disclosure quality: a cross-country evidence from the banking sector
This study examines whether there is a relationship between religiosity and voluntary
disclosure quality (VD_Q). We utilise a three-dimensional approach to capture the VD_Q on …
disclosure quality (VD_Q). We utilise a three-dimensional approach to capture the VD_Q on …
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 …
aims to investigate the association between a firm's engagement with anti-corruption …
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 …
corruption disclosure (A-CD), paying particular attention to the FTSE 100. Notably, it …
The impact of board characteristics on classification shifting: evidence from Germany
Purpose This paper aims to examine the relationship between board characteristics (BCs)
on classification shifting (CS) among listed non-financial German firms …
on classification shifting (CS) among listed non-financial German firms …
Firm governance structures, earnings management, and carbon emission disclosures in Chinese high‐polluting firms
This study examines the influence of firm governance structures (board size, independence,
CEO duality, director share ownership, and board meeting frequency) in relation to carbon …
CEO duality, director share ownership, and board meeting frequency) in relation to carbon …