This study examines the impact of corporate governance and compliance with Shariah on internal controls over financial reporting. Three research questions are asked and answered: (i) How do corporate governance structures affect a company’s internal financial reporting controls in Jordan?;...

Purpose - This study aims to investigate and point out the variations of agency theory in the context of Shari?ah governance in Islamic banking operations in the Kingdom of Saudi Arabia (KSA). Design/methodology/approach - The study followed the approach of quantitative Corporate Governance...

This study examines the association between financial restatements and audit fees, and the effect of board of directors turnover on this relationship. Restatements are seen as a financial reporting failure, increasing risk for the auditor resulting in a higher audit fee. Regression analysis...