Purpose: The purpose of this paper is to assess the association between country-level corporate governance and earnings management (EM). It aims to investigate whether the Governance Metrics International (GMI; acquired by Morgan Stanley Capital International in 2014) rating for national...

Purpose: This paper aims to document whether firms with audited financial statements pay lower bribes to get contracts than firms without audited financial statements. In other words, this study assesses whether external auditing helps combat corruption. Design/methodology/approach: The World...

In Egypt, as one of the emerging markets, mandatory disclosure of financial information on annual reports has attracted the attention of many researchers. Results of prior studies analysing disclosure level concluded that mandatory financial disclosure in annual reports is low. The purpose of...

Purpose – This paper aims to discuss and compare the corporate governance codes in Gulf Cooperation Council (GCC) countries. Design/methodology/approach – The development of corporate governance codes in the GCC is considered using an analytical approach. Findings – Efforts and initiatives...