Purpose: This study examines the impact of two different types of foreign ownership—by Arab and non-Arab investors on firms' financial and social performance. It then goes on to investigate how the degree of board independence affects the aforementioned relationship between these two types of...

Purpose: This research examines the likelihood that Panamanian and Colombian banks listed on their respective stock exchanges voluntarily disclose intangible liabilities based on such variables as their size, profitability, indebtedness, age and growth. The presented findings concur with agency...

Purpose: With suitable optimization criteria, hybrid models have proven to be efficient for preparing portfolios in capital markets of developed countries. This study adapts and investigates these methods for a developing country, thus providing a novel approach to the application of banking...

Purpose: This study examines the effects of key audit matter (KAM) disclosures in auditors' reports on auditor liability in cases of fraud and error misstatements using evaluators with audit experience. Design/methodology/approach: The experiment is conducted using 174 professional auditors as...

Purpose: This paper examines the evolution of a company's management control package (MCP) over time. The overall aim is to gain a deeper understanding of internal and external factors shaping a company's management control package. Design/methodology/approach: This paper employs a...

Purpose: The study aims at examining whether or not poor macro-economic conditions can lead auditors to change their risk management policies when performing an audit. Design/methodology/approach: The present study is based on a questionnaire distributed to auditors working at the branches of...

Purpose: The present study sets out to examine the effect of auditor's report and audit firm size on the value relevance of accounting information of the companies listed on the Tehran Stock Exchange during the years 2008–2017. Design/methodology/approach: The study includes a sample of 1,530...

Purpose: This study aims to identify sociocognitive determinants of managers' adherence to the expense report approval control. A behavioral view of control was adopted, drawing on the theory of planned behavior. Design/methodology/approach: Managers authorized to approve subordinates' expense...

Purpose: Corporate governance is a crucial factor when considering excessive corporate risk-taking. Since corporate boards play such an important role in corporate governance, the purpose of this paper is to empirically examine the impact of board composition and further board characteristics...