The determinants and consequences of board multiple directorships
Purpose This systematic literature review investigates the phenomenon of board multiple
directorships and its implications for corporate governance and organisational performance …
directorships and its implications for corporate governance and organisational performance …
Corporate social responsibility, board gender diversity and real earnings management: The case of Jordan
This study examines the relationship between corporate social responsibility (CSR)
reporting, board gender diversity (BGEND) and real earnings management (REM). It also …
reporting, board gender diversity (BGEND) and real earnings management (REM). It also …
The Relationship Between Internal Auditors' Personality Traits, Internal Audit Effectiveness, and Financial Reporting Quality: Empirical Evidence from Jordan
IE ALbawwat, ME AL-HAJAIA… - The Journal of Asian …, 2021 - koreascience.kr
This study examines the interaction between internal auditors' personality traits and the
internal audit function effectiveness. It also investigates the effect of such interacted …
internal audit function effectiveness. It also investigates the effect of such interacted …
COVID-19 pandemic, internal audit function and audit report lag: Evidence from emerging economy
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; …
been exposed to additional risks, challenges, and serious threats that affect audit quality; …
Chief executive officer characteristics and discretionary accruals in an emerging economy
The main aim of the current study is to examine the effect of Chief Executive Officer (CEO)
characteristics on earnings management proxied by discretionary accruals. The study used …
characteristics on earnings management proxied by discretionary accruals. The study used …
CEO characteristics, family ownership and corporate social responsibility reporting: The case of Saudi Arabia
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 …
executive officer (CEO)(ie, tenure and local or expatriate) and corporate social responsibility …
Corporate responsibility disclosure, information environment and analysts' recommendations: Evidence from Malaysia
The purpose of this study was to extend our understanding of how corporate social
responsibility (CSR) disclosures impact capital market participants, specifically sell-side …
responsibility (CSR) disclosures impact capital market participants, specifically sell-side …
Audit committee chair overlap, chair expertise, and internal auditing practices: Evidence from Malaysia
In this study, we extend the scarce literature on audit committee (AC) leadership by
examining the internal auditing outcomes of AC chair overlap as measured by multiple …
examining the internal auditing outcomes of AC chair overlap as measured by multiple …
CEO attributes, board independence, and real earnings management: Evidence from Nigeria
A Musa, R Abdul Latif, J Abdul Majid - Cogent Business & …, 2023 - Taylor & Francis
Motivated by agency conflicts of real earnings management and upper echelons in CEO
demographic characteristics, this study examines the effect of CEO attributes on real …
demographic characteristics, this study examines the effect of CEO attributes on real …
The effect of IFRS adoption on accrual-based and real earnings management: emerging markets' perspective
Purpose This study analyzes the effect of the mandatory adoption of the International
Financial Reporting Standards (IFRS) on the level of both accruals-based (AEM) and real …
Financial Reporting Standards (IFRS) on the level of both accruals-based (AEM) and real …