Purpose This study aims to examine the impact of corporate governance (CG) effectiveness
measured by board and audit committee index on firm performance of nonfinancial listed …

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 …

This paper evaluates the effects of board financial expertise on the financial sustainability of
Saudi non-financial listed companies. The research sampled data from 97 companies …

This paper explores the moderating role of family ownership in the relationship between
board diversity and financial performance. The study sampled data of 98 Saudi non-financial …

This study investigates the relationship between diverse ownership structures and the
quality of governance in firms within the context of Sub-Saharan Africa (SSA) as a follow-up …

Purpose: This study aims to demonstrate the impact of Foreign Investment (FI) on the
disclosure of digital Financial Inclusion (FIN) through mobile banking (MB) and the …

Abstract The ASEAN Economic Community (AEC) presents both opportunities and
challenges to Shariah-compliant firms (SCF) that have particular rules concerning business …

This research assesses the impact of ownership structure on financial sustainability. Panel
data from 102 Saudi non-financial listed firms covering 2013 to 2022 were analysed using …

This research explores the moderating effect of institutional ownership on the relationship
between audit committee attributes and audit report lag. The paper sampled data from 102 …

The study investigates the correlation between foreign ownership and corporate risk at 147
listed firms in Vietnam from 2015 to 2019. Quantile regression and fuzzy-set Qualitative …