Financial reporting quality and timeliness are critical elements that enhance organizational
performance, necessitating emphasis in recent literature and attention from policymakers …

Penelitian ini bertujuan untuk meneliti pengaruh karakteristik perusahaan dan komite audit
terhadap audit report lag. Audit report lag diukur dari selisih kurun waktu yang dihitung sejak …

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 …

The sustainable development goals (SDGs) adopted by all the United Nations member
countries were to reduce the social and ecological outcome of businesses and governments …

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 …

Based on inconsistent with previous research, this study aims to prove the effect of the board
of directors' diversity factors on the firm value through the sustainability report disclosure as …

Purpose of the study: This study examined the influence of board cognitive diversity on firm
performance in Nigeria. The researchers investigated consumer goods firms listed in the …

Purpose The purpose of this study is to examine the role played by coercive, normative and
mimetic pressures in stimulating timeliness of corporate internet reporting (TCIR) …

This study examines the effect of audit committee diversity on audit delay of listed oil and
gas companies in Nigeria. The study utilized a sample of 6 oil and gas companies for the …

This research aims to study the connection between the features of board audit committee of
a firm and its financial performance in Africa, by looking at the board audit committees' …