Purpose The purpose of the paper is to examine the association between internal control
quality (ICQ) and audit report lag (ARL) and to test whether family directors affect the …

With the increasing demand for greater financial and sustainability reporting transparency,
firms globally have embraced integrated reporting (IR). However, little is known about how …

Purpose This study aims to examine the link between tax avoidance, corporate governance
and narrative disclosure tone using a sample of public companies in Pakistan …

Female directors can affect corporate reporting through their monitoring functions. However,
it is unclear whether independent female directors (IFDs) are preferred to gain a higher …

Purpose This paper aims to investigate the impact of family involvement in ownership and
governance on the quality of internal auditing. Design/methodology/approach Leveraging a …

Aim/purpose–This study reports the demand for Big 4 audits among institutional and family
owners, the two dominant ownerships in the GCC countries. We conducted this in-depth …

This study empirically investigates the moderating effect of board activeness on the
relationship between the structure of corporate ownership and firm performance. The …

This study explores whether ownership structure (ie managerial, institutional, foreign, and
blockholders) affects accruals (AEM) and real earnings management (REM). Data were …