In this article, we review recent archival research articles (98 studies) on the impact of
corporate governance on restatements, enforcement activities and fraud as corporate …

Workforce diversity is increasing across the globe, while organizations strive for equity and
inclusion. Therefore, research has investigated how team diversity relates to performance …

The extant literature and corporate governance regulations suffer from a tight focus on audit
committee (AC) financial expertise as a mean of improving the AC's oversight role. However …

The readability of 10-K reports, in terms of linguistic complexity, determines the usefulness of
information disclosure for stakeholders, particularly individual investors. Since investors …

Research question/issue The existing literature documents that the functional expertise of
Chief Executive Officers (CEOs) in finance reduces poor performance risk, improves …

This study examines whether chief executive officer (CEO) succession origin (hiring an
insider CEO versus an outsider CEO) is associated with audit report lag (ARL) and audit …

Purpose The pivotal role of knowledge management (KM) and its extensive implications
have been debated in the academic literature with insufficient focus on its link to particular …

We examine firm-specific factors (firm life cycle, firm size, complexity, litigation risks,
intangible intensity), audit-specific factors (audit firm, audit fee, non-audit fee) and auditor …

Purpose The purpose of this study is to investigate the association between certain audit
committee characteristics like independence and financial expertise with financial reporting …

The extant literature has shown the impact of demographic characteristics such as gender of
audit committee members on earnings management but ignored the importance of the board …