Carbon emission disclosures and financial reporting quality: Does ownership structure and economic development matter?
Carbon emission disclosures have lately gained considerable attention from investors,
public companies, and regulators due to their adverse impact on global warming. Our study …
public companies, and regulators due to their adverse impact on global warming. Our study …
[HTML][HTML] Do the educational profile, gender, and professional experience of audit committee financial experts improve financial reporting quality?
Going beyond the mere presence of the audit committee financial experts (ACFEs) within the
audit committee, we examine whether the educational profile, gender, and professional …
audit committee, we examine whether the educational profile, gender, and professional …
The impact of audit committee effectiveness on firms' outcomes in China: a systematic review
B Komal, C Ye, R Salem - International Journal of Accounting & …, 2022 - emerald.com
Purpose This paper aims to discuss the academic literature on the impact of audit committee
effectiveness on different outcomes (accounting, auditing, governance and economics) in …
effectiveness on different outcomes (accounting, auditing, governance and economics) in …
Board characteristics and corporate cash holding: evidence from the UK, France and Germany
Board characteristics and corporate cash holding: evidence from the UK, France and Germany
| Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …
| Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …
Corporate board and dynamics of capital structure: Evidence from UK, France and Germany
Theoretical arguments suggest that capital structure will adjust to the dynamics of the
corporate governance environment. In line with this prediction, we examine the impact of …
corporate governance environment. In line with this prediction, we examine the impact of …
Board monitoring and capital structure dynamics: evidence from bank-based economies
We examine the impact of board characteristics on the speed of adjustment and the capital
structure dynamics of firms in bank-based economies. Using 3927 firm-year observations …
structure dynamics of firms in bank-based economies. Using 3927 firm-year observations …
Audit quality and classification shifting: evidence from UK and Germany
Audit quality and classification shifting: evidence from UK and Germany | Emerald Insight Books
and journals Case studies Expert Briefings Open Access Publish with us Advanced search …
and journals Case studies Expert Briefings Open Access Publish with us Advanced search …
The impact of board characteristics on the extent of earnings management: conditional evidence from quantile regressions
Purpose This paper aims to examine the impact of board characteristics on earnings
management (EM) among UK non-financial firms. Design/methodology/approach Using a …
management (EM) among UK non-financial firms. Design/methodology/approach Using a …
The impact of audit characteristics, audit fees on classification shifting: evidence from Germany
Purpose This paper aims to examine the relationship between audit characteristics (ACs)
and audit fees on classification shifting (CS) among German-listed non-financial firms …
and audit fees on classification shifting (CS) among German-listed non-financial firms …
Anti-corruption disclosure quality and earnings management in the United Kingdom: the role of audit quality
RIA Salem, M Ghazwani, AM Gerged… - International Journal of …, 2023 - emerald.com
Purpose Building upon institutional pressures on firms to deal with corruption, this study
aims to investigate the association between a firm's engagement with anti-corruption …
aims to investigate the association between a firm's engagement with anti-corruption …