Purpose The purpose of this study is to examine whether board gender diversity and other
board characteristics affect earnings management practices of top public companies in …

Since the implementation of the Sarbanes–Oxley Act (SOX), a plethora of research has
examined financial experts' monitoring on audit committees of financial reporting quality …

In recent decades, there has been a noticeable increase in the practice of earnings
management (EM) as a proxy for financial reporting, especially real activities, with effect on …

Purpose This paper aims to investigate the impact of corporate governance on financial
reporting quality (FRQ) in Pakistan and the UK. Design/methodology/approach In this paper …

This literature review evaluates 117 empirical research studies on audit committee (AC)
composition, resources and incentives (period 2007 through 2015). Regulators all over the …

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 …

This article investigates the impact of the audit committee attributes in determining the
financial performance of Saudi non-financial firms. The research sampled the data of 100 …

Purpose The purpose of this paper is to investigate the specifics of the relationship between
audit committee characteristics and earnings management in Russian listed companies …

Purpose This study aims to examine the relationship between corporate governance (CG)
and various measures of earnings quality in listed companies on Tehran Stock Exchange …

Purpose The literature on the influence of audit committees (ACs) and cosmetic accounting
(CSA) is scarce. This paper aims to examine the influence of AC attributes on CSA and how …