Abstract In Industry 4.0, sustainability is the heart, and governance is the soul of the
business, but diversity washing, greenwashing, and SDG washing are skeptical. This is due …

Purpose An audit committee (AC) whose members hold multiple directorships can adversely
affect a firm's earnings management (EM) behavior due to a lack of time that can prevent …

This study explores the influence of audit firm and audit committee (AC) characteristics on
the extent of reporting of key audit matters (KAMs) in the audit report of firms listed on the …

This study examines how committees' characteristics affect business performance (BuPE) in
Saudi Arabia. Moreover, this study investigates the connection between BuPE and …

Audit is an important instrument that organizations used to prevent the occurrence of frauds
along the years. Investigations in the field of audit are increasing, however, none of them …

Every public company is obligated to submit audited financial reports on time. However,
several companies could not publish the report within the specified period (audit delay). This …

Financial statement manipulation that still occurring nowadays in Indonesia leads the
following issue of how audit committee's functioning within a corporation. This study …

The significance of a company's ownership structure (OST) is reflected in how it impacts the
process of making decisions and the allocation of profits within the organization. Based on …

The purpose of this study was to predict the selection of independent auditors (BIG4 or non-
BIG4) in the companies listed on the Warsaw Stock Exchange (WSE) using a Machine …

This study was conducted to determine the effect of audit fees, audit tenure, client size,
auditor rotation, gender of the audit committee chairman, expertise of the audit committee …