Disclosure quality vis-à-vis disclosure quantity: does audit committee matter in Omani financial institutions?

H Al Lawati, K Hussainey, R Sagitova - Review of Quantitative Finance …, 2021 - Springer
We examine the impact of audit committee (AC) characteristics (eg AC foreign members, AC
female members, AC members with multiple directorships, AC members with share …

The impact of working capital management on the profitability of listed halal food and beverage companies

UH Umar, MAS Al-Faryan - Managerial Finance, 2023 - emerald.com
The impact of working capital management on the profitability of listed halal food and beverage
companies | Emerald Insight Books and journals Case studies Expert Briefings Open Access …

The effect of apparent and intellectual sustainability independence on the credibility gap of the accounting information

ME Hamdallah, S Al-N'eimat, AF Srouji, M Al-Okaily… - Sustainability, 2022 - mdpi.com
This study aims to recognize the sustainability independence of the Jordanian Association of
Certified Public Accountants (JACPA/JCPA) and its impact on the credibility gap of the …

Anti-corruption disclosure and corporate governance mechanisms: insights from FTSE 100

M Ghazwani, I Alamir, RIA Salem… - International Journal of …, 2024 - emerald.com
Purpose This study aims to examine the impact of corporate governance (CG) on anti-
corruption disclosure (A-CD), paying particular attention to the FTSE 100. Notably, it …

Audit committee and impression management in financial annual reports: evidence from Jordan

MH Makhlouf - EuroMed Journal of Business, 2024 - emerald.com
Purpose The current paper aims at exploring the audit committee characteristics' effect on
impression management. Design/methodology/approach The methodology is based on the …

Effect of green taxation on renewable energy technologies: an analysis of commonwealth and non-commonwealth countries in Sub-Saharan Africa

H Bala, G Khatoon - Environmental Science and Pollution Research, 2024 - Springer
African nations encounter difficulties enforcing regulations and providing incentives for using
renewable energy sources. However, several nations are making efforts to encourage …

Audit committees' independence and earnings management in developing countries: evidence from MENA countries

T Almarayeh - Journal of Financial Reporting and Accounting, 2024 - emerald.com
Purpose This study aims to examine the under-researched relationship between audit
committee independence and earnings management in a number of emerging Middle …

Board attributes and CSR expenditure before and during COVID-19

UH Umar, AI Jibril, S Musa - Journal of Financial Reporting and …, 2023 - emerald.com
Purpose This study aims to investigate the impact of board attributes on the corporate social
responsibility (CSR) expenditure of the listed firms before (2019) and during (2020) COVID …

Audit committee characteristics and corporate philanthropic donations before and during COVID-19

UH Umar, AI Jibril, S Musa - … : The International Journal of Business in …, 2023 - emerald.com
Purpose This study aims to examine the effects of audit committee attributes on corporate
philanthropic donations before and during the COVID-19 pandemic. Design/methodology …

Gender diversity, foreign directors and sector-wise corporate philanthropic giving of Islamic banks in Bangladesh

UH Umar - Gender in Management: An International Journal, 2024 - emerald.com
Purpose This study aims to examine how board gender diversity and foreign directors
influence the sector-wise corporate philanthropic giving (donation) of Islamic banks in …