This paper comprehensively reviews the current body of international accounting literature
regarding advisory/monitoring committees and corporate outcomes. Specifically, it …

The paper reviews the literature on internal and external corporate governance mechanisms
in China. Chinese regulatory bodies have made considerable efforts to improve the …

This paper seeks to investigate the effect of audit committee characteristics on the
company's performance. The sample consists of 165 non-financial companies listed on the …

Drawing on the complexity theory and responding to the recent calls to use such creative
methods that mix between a quantitative and qualitative approach. Therefore, this study fills …

We examine whether social ties between engagement auditors and audit committee
members shape audit outcomes. Although these social ties can facilitate information transfer …

The purpose of this study is to provide empirical evidence of the effect of the audit committee
(AC) that are: size, independence, financial expertise, and stock owned by audit committee …

The purpose of this paper is to investigate the efficiency of corporate governance
characteristics in reducing earnings management among the listed firms of Shanghai and …

Purpose The purpose of this study is to examine the association between audit committee
effectiveness (ACE), internal audit function (IAF) and sustainability reporting practices …

While US companies mainly list their board of directors alphabetically, this is not the case for
Chinese companies, most of which list their independent directors last. We interpret the …

Corporate governance (CG) has received much attention in the current studies all over the
world especially after many corporate scandals and the failures of some biggest firms …