The impact of ownership structure, board attributes and XBRL mandate on timeliness of financial reporting: evidence from Turkey

M Aksoy, MK Yilmaz, N Topcu, Ö Uysal - Journal of Applied …, 2021 - emerald.com
Purpose The purpose of this study is to investigate the effects of ownership structure, board
attributes and eXtensible Business Reporting Language (XBRL) on annual financial …

The impact of internal corporate governance mechanisms on audit report lag: evidence from Tunisian listed companies

A Lajmi, M Yab - EuroMed Journal of Business, 2022 - emerald.com
Purpose The purpose of this paper is to examine and analyze the impact of governance
internal mechanisms on audit report lag. The characteristics of governance used in this …

Nexus between corporate characteristics and financial reporting timelines: evidence from the Saudi Stock Exchange

IES Ebaid - Journal of Money and Business, 2022 - emerald.com
Purpose The purpose of this study is to examine the nexus between corporate
characteristics and timeliness of financial reporting in Saudi Arabia. Specifically, this study …

[PDF][PDF] Audit committee and integrated reporting

JM Onyabe - European Research Studies Journal, 2022 - researchgate.net
This article delves into the ways in which audit committee qualities (such as experience,
frequency of meetings, and impartiality) affect integrated reporting. The study's data came …

[PDF][PDF] The effect of audit committee on financial performance of listed companies in Jordan: the moderating effect of enterprise risk management

SA Shatnawi, A Marei, MM Hanefah… - … & Decision Sciences, 2022 - researchgate.net
ABSTRACT The Audit Committee (AC) is one of the most indispensable mechanisms of CG
that impacts corporate performance. In Jordan, there exists a limited separation between the …

Integrated reporting, audit quality: presence of environmental auditing in an international context

A Hichri - European Business Review, 2023 - emerald.com
Purpose This paper aims to investigate the effect of audit quality and environmental auditing
on integrated reporting and the effect of environmental auditing on audit quality …

[PDF][PDF] Board of directors' effectiveness and firm performance: Evidence from Jordan

MH Makhlouf, NH Laili, NA Ramli… - Research Journal of …, 2017 - core.ac.uk
This paper aims to examine the relationship between the board of director's effectiveness
and firm performance in Jordanian listed firms. The study used panel data approach over a …

Audit committee characteristics and integrated reporting: Empirical study of companies listed on the Johannesburg stock exchange

A Chariri, I Januarti - 2017 - um.edu.mt
This study aims to investigate the effect of audit committee characteristics (audit committee
expertise, frequency of audit committee meetings, and audit committee independence) on …

Organizational and methodological approaches to development of accounting policy for formation of integrated accounting of interrelated agricultural companies

NN Balashova, VA Melikhov, MA Ovchinnikov… - 2016 - um.edu.mt
The purpose of the article is to determine advantages and drawbacks of existing
organizational and methodological approaches to development of accounting policy and …

Exploring the relation between corporate reporting and corporate governance effectiveness

M Kachouri, A Jarboui - Journal of Financial Reporting and …, 2017 - emerald.com
Exploring the relation between corporate reporting and corporate governance effectiveness
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