Bin-Ghanem, Hasan; Ariff, Akmalia M. - In: Journal of Accounting in Emerging Economies 6 (2016) 4, pp. 429-448
Purpose The purpose of this paper is to examine the effect of board of directors and audit committee effectiveness on the level of internet financial reporting (IFR) disclosure practices. Design/methodology/approach The sample consists of 152 listed financial companies in Gulf Cooperation...