Purpose This study aims to examine the impact of corporate attributes on integrated
reporting quality of top 100 listed firms in South Africa. Design/methodology/approach With a …

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 The purpose of this paper is to investigate the internal control disclosure (ICDISC)
practices in South Asia and compare those disclosure practices across enforced setting …

Although scholars and practitioners are recently showing a growing interest in integrated
reporting, investigating the variables affecting the integrated reporting quality in Malaysia …

Penelitian ini bertujuan untuk mengkaji peran ukuran perusahaan, leverage, kepemilikan
publik, ukuran dewan komisaris, risk management committee, diversitas latar belakang …

This study examines the effect of independent commissioners and the Audit Committee on
internal control disclosure and its implications for earnings management in the banking …

Purpose This paper aims to examine the association between corporate sustainability
commitment and cash holding and whether the board's leadership competency moderates …

Purpose: The study purport to investigate the effectiveness of internal control mechanisms,
investigate whether evidence of agency problem is found among banks in Europe and …

Income smoothing is an act of accounting engineering by exploiting gaps in accounting
standards. This study aims to determine the motives for income-shifting management. Based …

Risk disclosure is one of the practices of corporate governance. Disclosure of risk is an
important aspect of a company's financial reporting since it provides information on how …