We define higher audit quality as greater assurance of high financial reporting quality.
Researchers use many proxies for audit quality, with little guidance on choosing among …

Researchers have used various measures as indications of “earnings quality” including
persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness …

Governance regulators currently place great emphasis on ensuring the presence of financial
expertise on audit committees (Sarbanes-Oxley, 2002; UK Corporate Governance Code …

Purpose The purpose of this paper is to analyze the extent to which sustainability reporting
by banks in the Gulf Cooperation Council (GCC) is affected by the attributes of audit …

The primary goal of this study is to investigate the influence of sustainability disclosure (SD)
practices on the relationship between audit committee chair characteristics and firms' …

We provide insights into earnings quality from a survey of 169 CFOs of public companies
and in-depth interviews of 12 CFOs and two standard setters. CFOs believe that (i) above all …

Since the implementation of the Sarbanes–Oxley Act (SOX), a plethora of research has
examined financial experts' monitoring on audit committees of financial reporting quality …

Given the rising emphasis on environmental disclosures and the expressed importance of
'good'governance in determining the extent of information disclosure in general, we examine …

We study the effects of the intensity of board monitoring on directors' effectiveness in
performing their monitoring and advising duties. We find that monitoring quality improves …

Earnings management is of great concern to corporate stakeholders. While numerous
studies have investigated the effects of various corporate governance and audit quality …