Purpose: The purpose of this paper is to examine whether foreign directors’ influence on opportunistic behavior among managers varies between Islamic banks (IBs) and conventional banks (CBs). It also examines how religious ethics and morals guide foreign directors to be better monitors....

This paper examines the association between the employment of industry specialist auditors, and the degree of information asymmetry and the cost of debt of a client company. Unlike auditors without industry expertise, auditors with industry expertise can better improve the credibility of...

This paper examines the association between bid-ask spread, a market based measure of information asymmetry, and auditor industry specialization and auditor tenure. Our results show that information asymmetry is negatively related to the employment of an industry specialist auditor and...

Purpose – The purpose of this paper is to examine the relation between a company's bid-ask spread, a proxy for information asymmetry, and auditor tenure and specialization. Design/methodology/approach – The tests use clustered regression for a sample of 31,689 company-years from 1992 to 2001...

Purpose – The purpose of this paper is to examine the relation between a company's bid‐ask spread, a proxy for information asymmetry, and auditor tenure and specialization. Design/methodology/approach – The tests use clustered regression for a sample of 31,689 company‐years from 1992 to...

Purpose This paper aims to examine the impact of Shari’ah supervisory boards (SSBs) on the performance of Islamic banks (IBs). It also tests whether SSBs’ attributes affect the performance of IBs. Based on a sample of 1,803 Islamic bank-year observations from 82 banks in 15 countries over...