The primary goal of this study is to investigate the influence of sustainability disclosure (SD) practices on the relationship between audit committee chair characteristics and firms' performance. The current study used an experimental approach to data collection and analysis. The predicted...

The paper aims to investigate the effect of financial leverage, profitability, liquidity ratios, cash holdings, and interest coverage ratios on the level of integrated reporting disclosure-as one of the reports that promotes sustainable development-of Jordanian industrial listed companies. The...

The objective of this study is to examine and synthesize the existing literature on financial disclosure by financial institutions. It presents a systematic literature review of 204 studies on this topic published from 1990 to 2022. The studies were retrieved from Scopus database. In addition,...

The purpose of this study is to review the field of internal audit (IA) in the Chinese context and provide insights into how the literature of IA has evolved by clarifying criticism of the research published until 2020. Following the structured literature review (SLR) technique, forty-seven (47)...

This study examined how job satisfaction affected the link between internal audit effectiveness and human capital dimensions in the context of Jordanian commercial banks. In this paper, from the distributed questionnaire copies distributed to internal auditors working in the commercial banks of...