Hassan, Mostafa Kamal - In: Journal of accounting & management information systems … 14 (2015) 3, pp. 508-545
innovation diffusion theory to examine the relationship between internal governance mechanisms, particularly audit committee, and … diffusion theory to generate testable hypotheses and augment the explanation behind the empirical results. The study applies a … (IRSI) in an emerging market economy, the United Arab Emirates (UAE) It relies on the agency theory and the innovation …