Purpose This paper aims to examine whether CEO/chair dual roles influence board
monitoring-audit fees nexus. The impact of corporate governance on audit fees literature is …

Purpose The purpose of this paper is to investigate the direct and indirect effect of the
existence of risk management on the relationship between audit committee and corporate …

This paper discusses issues concerning audit committee characteristics that lead to the
occurrence of financial restatements in Malaysian public listed companies (PLCs). The audit …

This study examines the mediating effect of audit price on the link between the audit
committee and financial reporting quality. The model was developed based on a …

It is vital to hold long term sustainability in banks since the performance of each bank affects
the economy (Adnan, Htay, & Rashid, 2011). The Sri Lankan banking sector comprises of …

We ask whether firms hedge optimally by analyzing the impact the NYSE/NASDAQ listing
rule changes have had, which exogenously imposed board composition changes on a …

This research examines the impact of board reforms on audit fees and financial restatements
in the Iranian capital market. In this context, data from 115 companies listed in the market …

Audit Committee aims to monitor the quality of financial reporting and reduce the asymmetry
of information. If Audit Committee serves its purposes, the companies with Audit Committees …

We examine how banks have complied with the Financial Accounting Standards Board's
disclosure rules on Level 3 recurring fair value measurements. We document widespread …

Regardless of the significance of the corporate governance mechanisms and audit quality in
observing earnings management, the results of prior studies have been conflicting, and the …