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The role of audit committee characteristics in improving the risk disclosure of companies examining the moderating role of audit quality

El-Deeb, Mohamed Samy; Alarabi, Yomna; Mohamed, Amal - In: Future Business Journal 10 (2024) 1, pp. 1-20

This paper examines the association between audit committee characteristics (ACC) and risk disclosure (RD) of firms, focusing on the moderating effect of audit quality (AQ). The importance of RD to investors and stakeholders is that such a practice offers a better evaluation of the overall risk...

Persistent link: https://www.econbiz.de/10015410596

The moderating impact of the audit committee on creative accounting determination and financial reporting quality in Iraqi commercial banks

Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Risks : open access journal 10 (2022) 4, pp. 1-22

The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting practice. This phenomenon has attracted the attention of researchers for decades, especially in the banking sector, concerning its wide implications and indications for...

Persistent link: https://www.econbiz.de/10013355414

Creative accounting determination and financial reporting quality : the integration of transparency and disclosure

Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Journal of open innovation : technology, market, and … 8 (2022) 1, pp. 1-15

The phenomenon of creative accounting has attracted the attention of researchers for decades, especially in the financial sector for its implications on the quality of financial reporting. Although several procedures have been developed by researchers and practitioners to determine any...

Persistent link: https://www.econbiz.de/10013168881

The influence of board characteristics and state holding on corporate social responsibility disclosure, evidence from Vietnamese listed firms

Nguyen Thi Lien Huong; Tran Nhat Minh; Manh Chien Vu - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 22 (2021) 1, pp. 190-201

objective of this study. In order to achieve this goal, we employed regression analysis using panel data. While board diversity …

Persistent link: https://www.econbiz.de/10012604226

CEO turnover in family firms : the corporate transparency perspective

Lee, Cheng-Hsun; Bose, Sudipta - In: China Accounting and Finance Review 27 (2025) 2, pp. 275-307

Purpose - We investigate the relationship between family firms and Chief Executive Officer (CEO) turnover and the moderating role of corporate transparency in this association, using firms listed on the Taiwan Stock Exchange (TSE). Design/methodology/approach - Using a sample of 15,726 firm-year...

Persistent link: https://www.econbiz.de/10015397421

Board independence and audit quality in Nigeria

Bakare, I. - In: Accounting and taxation review : A&TR 3 (2019) 1, pp. 1-12

Persistent link: https://www.econbiz.de/10012204061

Role of auditor specialization in moderating corporate governance and quality of audit reporting in Indonesian manufacturing companies

Handayani, Yenny Dwi; Ibrani, Ewing Yuvisa - In: Scientific papers of the University of Pardubice 29 (2021) 2, pp. 1-12

This study aims to examine the effect of corporate governance mechanisms on audit reporting. Whereas the specific purpose of this study was to investigate the impact of the number of audit committees, the role of independent (non-executive) board members, institutional ownership, and ownership...

Persistent link: https://www.econbiz.de/10012517188

Determinants of ERM quality and its impact on company value

Hidayah, Nurul; Azhar, Zubir; Setiany, Erna; Utami, Wiwik; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 25 (2024) 1, pp. 11-23

. Purposive sampling produced a sample of 552-panel data used in this study's research of manufacturing firms in Indonesia and …

Persistent link: https://www.econbiz.de/10014636095

The impact of managerial ownership on audit fees : evidence from Portugal and Spain

Alves, Sandra - In: Cogent economics & finance 11 (2023) 1, pp. 1-23

This study examines the impact of managerial ownership on audit fees in a context of concentrated ownership and poor investor protection. Using samples of Portuguese and Spanish listed companies for the period 2010-2021, the results of this research suggest that there is a non-linear...

Persistent link: https://www.econbiz.de/10014500496

Drivers of merger and acquisition activities in Vietnam : insights from targets' perspectives and deal characteristics

Khoa Bui; Le, Tu D. Q.; Thanh Ngo - 2025

This study empirically examines the determinants of merger and acquisition (M&A) activities in Vietnam from 2005 to 2020, which has not been examined before, using a fixed-effects model for a sample of 674 completed M&A deals. The results indicate that targets' corporate governance and deal...

Persistent link: https://www.econbiz.de/10015338348