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The effect of SEC disclosure regulation regarding audit committees' financial experts on foreign private issuers cross-listed on U.S. securities exchanges
Garner, Steve A.; Hutchinson, Paul D.; Conover, Teresa L. - In: Journal of international accounting research 15 (2016) 2, pp. 7-26
Persistent link: https://www.econbiz.de/10011619985
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Disclosure of related party transactions under IFRS : does cross-listing reduce the legal origin disclosure gap?
Santos, Edilene Santana; Schiozer, Rafael Felipe; … - In: The international journal of accounting 57 (2022) 4, pp. 1-45
Persistent link: https://www.econbiz.de/10013389416
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Director compensation and related party transactions
Hope, Ole-Kristian; Lu, Haihao; Saiy, Sasan - In: Review of accounting studies 24 (2019) 4, pp. 1392-1426
Persistent link: https://www.econbiz.de/10012135814
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Audit committee impact on the quality of financial reporting and disclosure : evidence from the Tehran Stock Exchange
Salehi, Mahdi; Shirazi, Mohammadamin - In: Management research review 39 (2016) 12, pp. 1639-1662
Persistent link: https://www.econbiz.de/10011593277
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Audit committees and financial reporting quality : evidence form UK environmental accounting disclosures
Al-Shaer, Habiba; Salama, Aly; Toms, Steven - In: Journal of applied accounting research 18 (2017) 1, pp. 2-21
Persistent link: https://www.econbiz.de/10011595059
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Disclaimer language in US banks' audit committee reports : determinants and consequences
Naaman, Christine; Naaman, Karen; Sahyoun, Najib - In: Meditari accountancy research 31 (2023) 3, pp. 635-657
Persistent link: https://www.econbiz.de/10014362581
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The moderating impact of the audit committee on creative accounting determination and financial reporting quality in Iraqi commercial banks
Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Risks : open access journal 10 (2022) 4, pp. 1-22
The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting practice. This phenomenon has attracted the attention of researchers for decades, especially in the banking sector, concerning its wide implications and indications for...
Persistent link: https://www.econbiz.de/10013355414
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The role of the audit committee in enhancing the credibility of CSR disclosure : evidence from STOXX Europe 600 members
Dwekat, Aladdin; Meqbel, Rasmi; Seguí-Mas, Elies; … - In: Business ethics, the environment & responsibility 31 (2022) 3, pp. 718-740
Persistent link: https://www.econbiz.de/10013325899
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Fair value hierarchy in financial instruments disclosure : do audit committee and internal audit matter?
Boolaky Doorgakunt, Lakshi Devi - In: International journal of corporate governance : IJCG 10 (2019) 2, pp. 113-133
Persistent link: https://www.econbiz.de/10012145805
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Corporate governance, audit committee and the internet reporting of strategic information by UAE non-financial listed firms
Hassan, Mostafa Kamal - In: Journal of accounting & management information systems … 14 (2015) 3, pp. 508-545
The study examines the effect of internal governance mechanisms on the Internet Reporting of Strategic Information (IRSI) in an emerging market economy, the United Arab Emirates (UAE) It relies on the agency theory and the innovation diffusion theory to generate testable hypotheses and augment...
Persistent link: https://www.econbiz.de/10011516006