Purpose This study aims to provide a comprehensive review of the existing literature on
corporate governance (CG) aspects of the Malaysian market. It offers insights into the …

Although firms increasingly publish sustainability reports, assuring such reports is relatively
new. This study reviews the literature of sustainability assurance to evaluate the intellectual …

Non-financial information is subject to development based on the expectations of
stakeholders. As the financial information alone no longer satisfies their desires, this has …

This study aims to identify the impact of COVID-19 on audit quality based on the
investigation of three auditing aspects, namely: audit fees, audit procedures, and auditors' …

This study provides a systematic review of the literature on internal auditing (IA) research in
17 Arab countries. It focuses on four key aspects, namely the quality and effectiveness of IA …

Purpose The phenomenon of corruption requires extra handling to achieve zero corruption.
The purpose of this paper is to examine the integrated governance, risk management and …

Corporate failure suggests that weak corporate governance leads to frail institutions and
exposes them to severe crises. Asian countries have faced financial crises in three different …

Abstract taking Saccos in Kenya by determining whether staff capacity, top management
expertise, enterprise resource planning and the quality of internal audit unties the ties of the …

This research aims to examine the impact of board characteristics on dividends payout
policy of companies listed on the Palestine Stock Exchange during the period 2013 to 2019 …

Purpose This study aims to assess the impact of determinants on the effectiveness of
internal audit (IA) within the banking industry of Bangladesh. Design/methodology/approach …