Financial statement analysts are concerned about the earnings power of companies, thus reliable information from a quality external audit and financial reporting is important as it will have an effect on the performances of GCC companies. On that note, underpinned by the agency theory, this...

This study aims to provide a comprehensive overview of scholarly work and discussion on board diversity and ESG reporting, leading to the identification of prominent themes and potential future research. Based on 144 articles from the Web of Science (WoS) database, the study adopts numerical and...

Purpose: This study investigates the impact of control of corruption (COC) on nonperforming loans (NPLs) in South Asian countries. Methodology: The present study selected three South Asian countries (Pakistan, India, and Bangladesh) from 2000 to 2019. Further, the current research employed the...