This paper comprehensively reviews the current body of international accounting literature
regarding advisory/monitoring committees and corporate outcomes. Specifically, it …

These days, corporate risk management has become a major concern in the corporate
world. Companies in the global environment are exposed to diverse kinds of risks that are …

Purpose This study aims at examining the level of risk of disclosure practices and the effect
of four board of directors' characteristics (board size, board meetings, CEO duality and board …

Purpose This study aims to examine the relationship among corporate risk disclosure, cost
of equity capital and performance within banking institutions in a developing country setting …

Purpose Previous works assessing the determinants of banks' risk disclosure in emerging
economies focused on one aspect of risk reporting such as market risk disclosure or …

Purpose The new audit regulation for disclosure of key audit matters (KAMs) in financial
reporting has been introduced in both developed and developing countries. This study …

Purpose This study aims to examine the influence of some prominent corporate governance
(CG) mechanisms such as board size (BS), board independence (BI), role duality (RD) …

This paper examines and compares the relationship between risk disclosure and corporate
attributes in Islamic and conventional banks. Using a comprehensive risk disclosure index …

Purpose Cybersecurity disclosure (CSD) provides users with valuable information and
significant insights about a firm's susceptibility to cyber risk and its management. It is argued …

Purpose This study aims to investigate the impact of risk committee characteristics on the
risk disclosure of banking institutions in an emerging economy, Pakistan …