This empirical investigation explores the impact of the digital accounting system (DAS) on
corporate governance (CG). The rapid advancement of technology has revolutionized …

Purpose This study aims to examine the under-researched relationship between audit
committee independence and earnings management in a number of emerging Middle …

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 …

This research delves into the influence of adopting international financial reporting
standards (IFRSs) on the financial reporting quality (FRQ) of Indian multinational …

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 …

Earning quality of organization depends upon the audit quality and could be achieved using
auditors' expertise and firm size and this aspect demands the emphasis of new researchers …

Purpose The purpose of this study is to delve into the complex interplay between earnings
management (EM), the International Financial Reporting Standards (IFRS) implementation …

In line with the wide implementation of IFRS around the globe, the significant shift in the
Indian accounting system appertained to the Ind AS is expected to have a substantial impact …

This paper examines the impact of adopting IFRS on economic growth and further
development in the Arab Gulf countries, with a particular focus on Saudi Arabia, UAE, Qatar …