Purpose: This paper aims to investigate the relationship between the strength of auditing and reporting standards (SARS) and money laundering, and test whether the SARS moderates the association between corruption and money laundering. Design/methodology/approach: The sample consists of 348...

Purpose This paper aims to review studies dealing with gender issues in accounting literature over the period of 1994-2016. Design/methodology/approach This study combines electronic and manual searches to identify relevant studies using keywords such as “gender” or “female” and...

Purpose – The purpose of this paper is to examine the association between audit committee activity, external auditor’s size and internal control quality (ICQ) in the Egyptian setting. It also explores how external auditor’s size moderates the relationship between audit committee activity...