The effect of key audit matters on the audit report lag: evidence from Jordan | Emerald
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Purpose This study aims to assess whether non-financial corporate social responsibility
(CSR) information decreases audit risk and audit scope and enables speedier completion of …

Purpose The purpose of this study is to shed light on the relationships between the different
types of ownership structure and tax avoidance activities and examine the moderating effect …

Purpose: This study aims to investigate the impact of big data disclosure on audit quality in
the Omani context. Design/methodology/approach: This study used data extracted from …

Purpose The purpose of this paper is to investigate the relationship between some corporate
characteristics, audit quality and managerial entrenchment in Tunisian companies …

Purpose The purpose of this paper is to study how CEO power impact corporate tax
avoidance. In particular, this paper aims to empirically examine the moderating impact of …

Purpose This study aims to investigate the relationship between political connections,
financing decisions and cash holding. Design/methodology/approach Based on historical …

Research aims: The purpose of this study is to identify the semiotics of the relationship
between audit fees and audit quality. Design/Methodology/Approach: A quantitative method …

Purpose This study aims to explore the influence of the chairman's political and royal
authority on environmental, social and governance (ESG) disclosure within the context of …

Aims: The current study's goal is to investigate how corporate governance impacts audit
quality. Study design: utilizing 624 observations from a panel of 78 firms that were listed on …