The Board of Directors (BOD) is responsible for making strategic decisions within a company and holds significant influence over corporate social responsibility (CSR) policies and their disclosure. Furthermore, financial performance plays a vital role in this relationship, as a strong financial...

Cognizant of the growing importance of internal control as a corporate governance mechanism in organizations, this paper investigates factors that are associated with internal audit effectiveness. Additionally, this paper also investigates the relationship between internal audit effectiveness...

Societies have witnessed significant shifts in perceptions of gender diversity and gender equality. Consequently, researchers have increased interest in understanding the impact of board of director (BOD) gender diversity on various aspects of social and economic life, including corporate social...

The governance of public sector infrastructure projects became an important topic of interest in the project, program, and portfolio management literature during the last decade. Today, it is becoming a central focus for policymakers seeking to ensure success in selecting, designing, and...

The governance of public sector infrastructure projects became an important topic of interest in the project, program, and portfolio management literature during the last decade. Today, it is becoming a central focus for policymakers seeking to ensure success in selecting, designing, and...

Purpose of this Paper - Despite the spread in usage and ownership of credit cards, few studies have examined its affect on consumer debt in developing nations. The main purpose of this study is to understand consumers' attitude and spending behavior using credit cards.Design/Methodology/Approach...

Purpose – The purpose of this paper is to extend the audit pricing literature by examining whether institutional investors and political connection are associated with higher audit fees. Design/methodology/approach – Both descriptive and multivariate analyses are employed to address the...

This paper investigates the relationship between related party transactions, corporate governance and firm performance. Specifically, this paper examines the moderating effect of corporate governance on the related party transactions-performance relationship. Based on 448 firm-year sample for...