Purpose- This study seeks to identify the main research development on board diversity and offers a quantitative synopsis of key themes and contributors, knowledge gaps, and provides directions for further work. Design/methodology/approach- Using a bibliometric analysis, we assess the patterns...

Purpose: The purpose of this research is to provide a systematic and comprehensive review to the existing literature on the determinants of firms reporting practices. Methodology: Following a systematic method, the sample literature of 135 studies was collected from Scopus database. These...

Despite the growing interest in exploring the cash holding aspects among scholars, systematic reviews and comprehensive evaluation in this area has been limited. Also, there is only a fragmented understanding about how the cash holdings concept is formed among researchers and experts. We fill...

Purpose: Despite many firms are investing considerable resources in building and designing strong and effective internal auditing (IA) to improve corporate governance and internal control processes, IA literature is still relatively fragmented. This article provides a systematic review of...

Although firms increasingly publish sustainability reports, assuring such reports is relatively new. This study reviews the literature of sustainability assurance to evaluate the intellectual development of the field and provide recommendations for future studies. It also demonstrates the role...