This study aims to investigate the relationship between the audit committees and external auditors by showing the main role that the audit committees play in supporting the work of the external auditors to enhance corporate governance in Libyan commercial banks. To achieve the research aims, a...

Purpose: This study aims to investigate the association between corporate environmental disclosure (CED) and earnings management (EM) in a Gulf Cooperation Council (GCC) emerging market, namely, Kuwait. Design/methodology/approach: Using panel data from firms listed on the Kuwaiti stock...

Purpose: This paper aims to investigate the effect of environmental, social and governance disclosure (ESGD) on firm performance (FP) before and after the introduction of integrated reporting (IR) further to exploring a potential moderation effect of corporate governance mechanisms on this...

Purpose: This paper aims to investigate the effects of the early adoption of International Standards on Auditing (ISAs) on Financial Market Indicators (FMIs) from a diffusion of innovation (DOI) theory perspective. Design/methodology/approach: Using panel data from 110 countries in a period...

Purpose: This paper aims to discuss the theoretical impact of COVID-19 social distancing outbreak on audit quality. Design/methodology/approach: This paper uses a desk study method to explore the possible impact of COVID-19 crisis on five key considerations for audit quality during the...