This study examines whether chief executive officer (CEO) succession origin (hiring an insider CEO versus an outsider CEO) is associated with audit report lag (ARL) and audit fees in the Iranian setting, which is characterized by less-developed corporate governance mechanisms and a constrained...

While there is little evidence on the relationship between board gender diversity and internal control weaknesses (ICWs), existing studies are based on the U.S. data. We extend the literature by examining the relationship between female directors on audit committees (ACs) and ICWs in Iran, a...

Purpose: While prior research in the area of intellectual capital (IC) disclosure has mainly focused on firm, board and audit committee characteristics, there is little research on whether managerial characteristics are associated with IC disclosure. This study aims to examine the relationship...

Purpose – The purpose of this paper is to investigate the association between gender diversity on the audit committees and the incidence of financial restatements.Design/methodology/approach – Using a sample of 683 firm-year observations from Iranian listed companies for the period 2013 to...

Purpose: The purpose of this paper is to investigate the association between gender diversity on the audit committees and the incidence of financial restatements. Design/methodology/approach: Using a sample of 683 firm-year observations from Iranian listed companies for the period 2013 to 2017,...