This study presents current evidence on the impact of different corporate ownership types on
audit quality in Oman and potentially in other developing countries with similar institutional …

Purpose The present study aims to assess the key institutional settings for earnings
management (EM) in emerging economies (EE). The unique social, cultural and regulatory …

In the aftermath of banking failures in Africa, the survival of firms has thus been placed with
the application of good corporate governance practice and the oversight role of internal and …

Purpose Even though the gender literature has addressed the independent effects of female
audit committee members and female audit partners on audit quality, this research primary …

This study examines the moderating effect of audit fee on the relationship between board
structure and the likelihood of financial statements fraud (LFSF). The study uses the logistic …

Research aims: The purpose of this study is to identify the semiotics of the relationship
between audit fees and audit quality. Design/Methodology/Approach: A quantitative method …

The current research aims to investigate the gender roles of accounting financial expertise
(AFE) auditors for the accuracy of financial reporting. By utilizing four measures, namely two …

Purpose The study aims to examine the association between corporate transparency and
firm value (capital market effect) and investigate whether auditor choice moderates this …

This study investigates the impact of board characteristics and bank-specific factors on audit
quality in Indian listed banks. The sample size consists of 38 banks listed on the Bombay …

The paper investigates the effect of Audit Committee Effectiveness (ACE) on Earnings
Management (EM) and consequently examines whether audit quality (Big4) can moderate …