Audit committees have drawn more attention globally during the past 20 years. The audit
committee, one of the core elements of corporate governance systems, is a powerful tool for …

Purpose Many countries are enacting regulations or/and recommendations to promote
gender equality in the workplace, especially in the top leadership and management …

This study examines the effect of board and audit committee attributes on earnings
management. The study adopts purposive sampling technique. The study carries out robust …

There exist a number of studies that have been conducted on the influence of audit
committee attributes on earnings management but no attention has been given to the …

This study aims to examine the effect of CFO demographics on financial statement fraud.
The results contribute to companies for increasing CEO and CFO elections and corporate …

Recognizing the growing importance of gender diversity in corporate governance, this study
delves into the impact of women directors' attributes on earnings management. Focusing on …

One of the key components of corporate governance frameworks, the audit committee is a
potent instrument for controlling and supervising earning management. It might significantly …

In this study, the effects of female representation on a firm's audit committees on the financial
and non-financial performance of companies listed on the Tehran Stock Exchange have …

The purpose of this study is to see how the influence of the audit committee's financial
expertise and gender on earnings management. The type of associative research is used in …

Numerous scandals have been committed globally due to excessive use of unethical
accounting. Various research has been conducted on board activities and unethical …