Purpose This systematic literature review investigates the phenomenon of board multiple
directorships and its implications for corporate governance and organisational performance …

The link between corporate social responsibility (CSR) and earnings management
represents an attractive empirical research topic in recent years. In view of the …

This study examines the impact of audit quality, board of directors' characteristics, and the
adoption of International Financial Reporting Standards (IFRS) on the financial performance …

This paper examines corporate social responsibility (CSR) and advertising as two firm
visibility channels and tests their complementarity/substitution. The study extends the …

This study analyzes the impact of the characteristics of sustainable boards and NGO
directors on biodiversity disclosures. This research uses data from 481 US companies that …

This paper examines the impact of firms' environmental, social, and governance (ESG)
activities on financial reporting quality (FRQ). The study uses 45,877 firm-year observations …

This study aims to examine the impact of International Financial Reporting Standards (IFRS)
adoption on financial reporting quality in Saudi Arabia, with a specific focus on the mediating …

Purpose This study aims to explore the mediating role of corporate social responsibility
(CSR) committees in the relationship between board characteristics and environmental …

Purpose This study examines the relationship between board gender diversity (BGD) and
financial performance (FP) in the Malaysian emerging market, focusing on the mediating …

Purpose This paper aims to investigate the impact of audit mechanisms on earnings
management (EM) practices in listed Saudi Arabian companies. Specifically, it examines the …