Purpose: The main objective of the present study is to assess the potential impact of readability of financial statement notes on the auditor's report lag, audit fees and going concern opinion (GCO). Design/methodology/approach: The statistical population of this study includes all listed firms...

Purpose: This research examines the influence of business strategy and intellectual capital on firm performance and bankruptcy risk of Oman's non-financial sector companies. Design/methodology/approach: The data comprises 380 firm-year observations collected from 2015 to 2019 for the...