El-Deeb, Mohamed Samy; Alarabi, Yomna; Mohamed, Amal - In: Future Business Journal 10 (2024) 1, pp. 1-20
This paper examines the association between audit committee characteristics (ACC) and risk disclosure (RD) of firms, focusing on the moderating effect of audit quality (AQ). The importance of RD to investors and stakeholders is that such a practice offers a better evaluation of the overall risk...