Audit quality is a strong external monitoring mechanism to protect the interest of the owners
according to agency theory. The auditor choice research has paid more attention to the audit …

This article examines illicit financial flows (IFFs) perpetuated in financial statements to
develop a framework to curb IFFs. IFFs create opacity, impeding economic progress through …

The audit committee (AC) plays a crucial role in corporate governance, particularly in
financial reporting and the selection of independent auditors. Despite this, the literature on …

This study was carried out to examine six characteristics representing the board of directors
(size, independence, meetings, tenure, gender and expertise) of board of directors and their …

This paper examines the influence of audit committee (AC) characteristics on investment in
internal audit function (IAF) in Malaysia. Furthermore, the moderating role of family …

Audit tenure in particular, has become a lingering issue after the accounting scandals
involving wide-ranging corporate entities from both local and global business environments …

This study aimed to measure the impact of implementing mechanisms of accounting data
governance, represented by International Accounting Standards, internal auditing, external …

As accounting scandals involving publicly traded corporations continue to emerge,
skepticism about financial reporting grows globally. Despite audit committees on company …

This paper examines the nature and influence of the relationship between the bank's
strategic marketing practices and its service and seeks to determine the importance of …

This study explores the factors influencing effectiveness of audit committee that improve
quality of financial reporting and eventually enhance good cooperative governance. The …