Purpose This paper aims to examine the role of the audit committee function as an internal
assurance provider in the emerging integrated reporting (IR) practice. In particular, the …

This paper runs a bibliometric analysis in order to present the characteristics and evolution
of the publications of the research on board financial expertise. Our sample is composed of …

Recent audit and financial reporting quality research suggest that audit committee financial
expertise is a crucial ingredient for high quality financial reports. However, Malaysian …

This study conducts a bibliometric analysis of research on sustainability committees.
Specifically, our paper analyses the development of this field of research by identifying the …

This study is motivated by the new listing requirement of Bursa Malaysia (formerly known as
Kuala Lumpur Stock Exchange, KLSE) concerning the shorter timeframe of annual report …

This study examines whether audit committee chair with financial expertise enhances the
audit committee role in financial reporting quality in emerging market. We investigate this …

Abstract The widespread coronavirus (COVID-19) has sparked considerable worry among
businesses worldwide, including Ghana. Despite a growing body of information on market …

Penelitian ini bertujuan menganalisis pengaruh Komite Audit, Profitabilitas, Ukuran dan
Leverage terhadap Implementasi Integrated Reporting Pada Perusahaan Manufaktur yang …

Information disclosure carried out by management as an appointed agent is increasing in
importance and hence, a source of concerns to users. It is widely believed that information …

ABSTRACT The widespread coronavirus (COVID-19) has sparked considerable worry
among businesses worldwide, including Ghana. Despite a growing body of information on …