Purpose An audit committee (AC) whose members hold multiple directorships can adversely
affect a firm's earnings management (EM) behavior due to a lack of time that can prevent …

Nowadays, there is an increasing recognition of the value of eco-innovation in both
academic and practical spheres. Establishing the connection between eco-innovation and …

This research investigated how digital transformation affects the relationship between
entrepreneurial orientation and organizational performance among private banks in …

This study aims to thoroughly analyze existing literature to examine how board gender
diversity affects the cost of debt. The focus of this research is to understand how gender …

The study delves into how governance, environmental unpredictability and strategic
management intersect, with agency theory offering a framework to comprehend this …

The importance of Generalized Audit Software (GAS) is particularly important for nations'
development. Picking'Over Conduct Theorized Results and Consequences' Poly GAS as a …

The main aim of this research was to explore how the digital proficiency of internal auditors
impact the relationship between adopting cloud-based accounting and the digital efficiency …

This study aims to explore the impact of various board composition elements (board size,
board meeting frequency, multiple directorships, and board independence) on capital …

The Study's purpose was to examine how the System Trust framework affected
organizational commitment in the Jordanian public sector while accounting for the timeliness …

This study aims to investigate the moderating effect of country level institutional variables on
the relationship between institutional ownership and board gender diversity. Using firm and …