Purpose This paper aims to study how audit committee member expertise is related to
certain features of the committee and to the audit process. Design/methodology/approach …

Contribution/Originality: This study contributes to the literature by offering a holistic
examination of Islamic banks, focusing on key factors, employing rigorous methodology, and …

Design/Methodology/Approach: Using a Structural Equation Model, the research establishes
the Shari'ah governance disclosure index based on the standards set by the Accounting and …

This study explores the factors influencing effectiveness of audit committee that improve
quality of financial reporting and eventually enhance good cooperative governance. The …

El mundo empresarial ha sido testigo de sonados casos de fraude a lo largo de la historia
(Enron, WorldCom, Lehman Brothers, etc.) que evidenciaban y continúan evidenciando …

Commercial banks and other financial sectors worldwide have undergone dramatic
downturns due to global financial crises, issues in non-performing loans, and governance …