This study aims to examine the impact of audit committee characteristics such as audit
committee size, audit committee meetings, audit committee independence, and the financial …

The adoption of the international financial reporting standard (IFRS) has become an
important research topic and received considerable attention from many empirical …

This study aims to examine the relationship between directors' diversity (DIRDIV) and
financial performance (FP) with a particular focus on the moderating effect of corporate …

This study examines the relationship between the earning management and audit quality on
sustainable investment opportunities in the Gulf Cooperation Council (GCC) countries …

Contribution/Originality: This study examines the role of ownership structure on the
relationship between board and earnings management, which is one of the very few studies …

Purpose: In order to better understand how IT governance COBIT5 (planning and
organization (PO), acquisition and implementation (AI), support and delivery (SD) …

Purpose: The objective of this research is to examine the effect of corporate sustainability
practices (CSP) on financial performance (FP) as well as the moderating effect of gender …

Earnings management is fundamental to pay attention, because it will have a direct impact
on the company. Free cash flow, profitability, and audit quality are believed to be indicators …

Abstract International Financial Reporting Standards (IFRS) is introduced with the intention
to offer better financial reporting quality. The extent literature suggests that the level of …

Earnings management is one of the controversial cum enthusiastic research dimensions
among academicians and researchers since the mid of 1980s. The purpose of this study is …