Purpose This systematic literature review investigates the phenomenon of board multiple
directorships and its implications for corporate governance and organisational performance …

Which attributes of audit committees are most beneficial for European companies? Literature
review and research recommendations | Emerald Insight Books and journals Case studies …

Overall, the responsibility to oversee cyber-risk management in modern organisations lies
with Boards of Directors. However, evidence suggests that boards are not nearly as …

Assessing the role of diversity in corporate governance has attracted growing interest. In
addition, significant relationships are expected between diversity dimensions and firm …

This study examines the influence of audit committee attributes, namely financial expertise,
independence, meeting frequency and size, on the adoption of CSR assurance. The study …

This study examines the extent to which the characteristics of the audit committee chair
enhance the quality of financial reports and reduce the possibility for companies to receive a …

The effectiveness of the company's financial reporting system depends on the audit's quality.
In this context, the current study examines the role of accounting and financial expertise …

Purpose This paper aims to explore the influence of corporate governance (CG)
components on the quality of financial reporting (QFR). The components investigated are the …

The coronavirus outbreak in 2020 shattered economies, public health and public well-being
worldwide literally overnight. In response to the pandemic, most countries implemented a …

Purpose This study examines the relationship between audit committees (ACs) and
earnings management (EM) in the developing country context of Jordan. In particular, it …