This paper provides a comprehensive systematic literature review (SLR) of existing
international accounting and finance research on the structure, characteristics, and diversity …

Even though audit committees have traditionally been a key component of corporate
governance regulation, the last decade has witnessed a greater emphasis on audit …

In the article, we provide an original linkage between the corporate environmental, social,
and governance (ESG) rating and the cost of internal control system (ICSC) stemmed from …

Governance regulators currently place great emphasis on ensuring the presence of financial
expertise on audit committees (Sarbanes-Oxley, 2002; UK Corporate Governance Code …

The extant literature and corporate governance regulations suffer from a tight focus on audit
committee (AC) financial expertise as a mean of improving the AC's oversight role. However …

An important dimension of audit committee (AC) effectiveness that has gained the attention
of regulators and academics is the financial expertise of AC members (General Accounting …

We investigate the effect of board (audit committee) gender diversity on audit fees in the
French context. We also examine whether the relationship between the proportion of female …

Purpose This study is motivated by the competing views on whether internal governance
mechanisms complement or substitute for external auditing, and how this association is …

Great achievements in knowledge are produced by older innovators today than they were a
century ago. Nobel Prize winners and great inventors have become especially unproductive …

Although regulation makes audit committees responsible for determining and negotiating
audit fees, researchers and practitioners express concerns that CFOs continue to control …