The purpose of this paper is to extend the existing literature by empirically examining the effect of board characteristics on earnings management (EM) from a developing region perspective. The study further adds literature by examining whether firm size moderates the relationship between board...

Purpose - The purpose of this study is to investigate the moderating effect of board gender diversity on the relationship between sustainability reporting (SR) and earnings management (EM) in the East Africa Community (EAC). Design/methodology/approach - The study analyzed a sample of 71...

The effectiveness of the well-known corporate governance practices may not be universal due to fundamental differences in the environments under which firms operate. By using hand-collected data from all the non-financial firms listed on the unexplored East African frontier markets (i.e., Kenya,...

This study examines the moderating effect of audit fee on the relation-ship between board structure and the likelihood of financial statements fraud (LFSF). The study uses the logistic regression and a sample of 15 manufacturing firms listed within the East African Community partner states from...