Purpose – This paper examines the association between audit committee (AC) governance characteristics and their role effectiveness. Its objective is to contribute a more comprehensive model and new evidence from Australia that complements and extends recent studies from different country...

Purpose – The purpose of this paper is to investigate the perceptions of auditor independence between auditors, bank-loan officers, and financial analysts in Bahrain. Design/methodology/approach – This study examines the effect of 41 independence-enhancing and – threatening Factors on the...