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The study aims to investigate the relationship between ownership structure (OS) and financial performance (FP) in non-financial listed companies operating in Oman and the UAE, using panel data from 2012 to 2021. The results revealed that Tobin's Q (TQ) is positively and significantly affected by...
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Purpose The purpose of this paper is to examine the effect of board of directors and audit committee effectiveness on the level of internet financial reporting (IFR) disclosure practices. Design/methodology/approach The sample consists of 152 listed financial companies in Gulf Cooperation...
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Purpose – This paper aims to report the findings of semi‐structured interviews with management, external auditors and audit committee members in Malaysia concerning the role of the audit committee in resolving auditor‐client disagreements. Design/methodology/approach – An exploratory...
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