Purpose An audit committee (AC) whose members hold multiple directorships can adversely
affect a firm's earnings management (EM) behavior due to a lack of time that can prevent …

In recent years, the impact of chief executive officers (CEOs) power on corporate strategies
has attracted significant public debate in the academic milieu. In this study, we …

We investigate the determinants of key audit matters (KAMs) in the auditor's report. In
particular, we examine the impact of overlapped audit committee (AC) directors on the …

In this study, we extend the scarce literature on audit committee (AC) leadership by
examining the internal auditing outcomes of AC chair overlap as measured by multiple …

Although overlapping membership between risk management committee and audit
committee is prevalent in banks' boards, the existing literature focuses on the impact of a …

This study investigates the relationship between the Chairman's characteristics (age, title,
tenure, and ownership) and the firm's operating performance (measured by profitability and …

This study investigates the relationships between economic uncertainty (EU), corporate
governance (CG), and the cost of debt (COD). Using an index-based measure of CG, this …

Purpose This study aims to examine the effects of firm performance on chief executive officer
(CEO) turnover and the moderating role of CEO attributes on the firm performance–CEO …

We examine whether overlapping audit committee (AC) membership affects the forward-
looking content of the chairman reports. We use content analysis to measure levels of …

Purpose This study aims to investigate the relationship between Chief Executive Officer
(CEO) characteristics and audit report lag (ARL) in Egypt, an emerging economy …