This study aims to recognize the sustainability independence of the Jordanian Association of
Certified Public Accountants (JACPA/JCPA) and its impact on the credibility gap of the …

This study aims to determine the effect of good corporate governance mechanisms
consisting of board size. the board of directors, the independence of the board of …

We review the empirical literature on the determinants and consequences of auditor‐
provided tax services (APTS) and provide some directions for future research. We first …

This paper presents an evaluation of auditor independence concerns against the backdrop
of current Malaysian corporate financial scandals by examining the relationship between …

Purpose The study examines the relationship between nonaudit services (NAS) and
accruals quality in Malaysia. The study also considers several important characteristics of …

The research objective is to analyse different factors potentially involved in influencing the
size of audit fees. The association between the Board of Directors and the shareholders of …

This study investigates whether the provision of non-audit services (NAS) is associated with
accounting quality and whether political connection moderates the relationship between the …

Research aims: This study aims to present empirical evidence on the effect of social
responsibility disclosure on real earnings management and the role of assurance in this …

The role of audit governance mechanisms as part of the corporate governance architecture
has been promoted to ensure the integrity of the financial reporting process. In order to get …

This study explores the association between Non-Audit Services (NAS) and Audit Quality
(AQ), using a data sample of 66 firms taken from the Non-Financial Sector, which were listed …