The code of corporate governance in Saudi Arabia places a greater focus on social
responsibility initiatives by Saudi companies and the reporting of such activities to the …

Purpose This study aims to investigate the monitoring role of ownership structure (OWS) on
real earnings management (REM) practices; previous studies primarily examined the effect …

With the spread of the COVID-19 pandemic, the accounting and auditing profession has
been exposed to additional risks, challenges, and serious threats that affect audit quality; …

Integrated reporting (IR) is the latest topic in corporate reporting that has raised interest in
the disclosure literature. Although the board's role in IR practice has received significant …

Only a few studies have investigated the association between the characteristics of the chief
executive officer (CEO)(ie, tenure and local or expatriate) and corporate social responsibility …

Purpose The aim of this study is to examine the ownership impact on firm sustainable
investments (FSIs). In particular, this research examines the link between institutional …

Purpose This study aims to investigate the role of corporate governance practices in
restraining earnings management in Indian commercial banks. Design/methodology …

Purpose This paper aims to examine the impact of the auditor's characteristics on bank's
earnings management (EM) through loan loss provisions (LLP) for African banks …

Purpose The purpose of this study is to investigate the interplay between institutional
investors' ownership (IIO), politically connected firms (POC) and sell-side analysts' stock …

The main aim of this study is to investigate the influence of institutional investors' ownership
(INOW) on firms' environmental, social, and governance (ESG) reporting in Saudi Arabia …