Purpose This study aims to provide a comprehensive review of the existing literature on
corporate governance (CG) aspects of the Malaysian market. It offers insights into the …

This paper comprehensively reviews the current body of international accounting literature
regarding advisory/monitoring committees and corporate outcomes. Specifically, it …

The purpose of this research is to investigate the impact of audit committee characteristics
on environmental, social and governance (ESG) performance for European listed …

The limits of financial disclosure in meeting the investors' needs have led to the request for
reporting frameworks capable of incorporating information of different nature. Integrated …

Purpose The purpose of this paper is to analyse the influence of audit committee
characteristics and external audit quality on the performance of non-financial public limited …

Purpose This study aims to investigate the extent and nature of corporate social
responsibility (CSR) disclosure in the context of Jordan. It also empirically examines the …

Purpose The purpose of this paper is to analyze the extent to which sustainability reporting
by banks in the Gulf Cooperation Council (GCC) is affected by the attributes of audit …

Purpose‐Drawing on agency theory and legitimacy theory perspectives, the purpose of this
paper is to investigate the influence of board characteristics on sustainability reporting of …

Purpose This paper aims to explore the extent and nature of corporate social responsibility
(CSR) reporting practices in the banking sector of Kazakhstan and investigates the effects of …

We apply meta-analysis to a sample of 64 empirical studies to identify potential moderators
to the relationship between board, audit committee characteristics and voluntary disclosure …