This study aims to examine the effect of corporate governance mechanisms on audit reporting. Whereas the specific purpose of this study was to investigate the impact of the number of audit committees, the role of independent (non-executive) board members, institutional ownership, and ownership...

Objective: The objective of the article is to determine the effect of governance structure components (audit committee presence, board size adequacy, and board leadership) on SMEs’ performance and the moderating effect of chief executive officer (CEO) tenure on the influence of governance...

Motivated mainly by streams of research that suggest industry expertise of audit committee (AC) is the best-qualification for directors, and that evidence on the value of this expertise is limited. This study examines whether AC financial expertise is associated with audit report timeliness and...

This study aims to examine the factors affecting the independence of audit committees (ACs) in the nonfinancial sector of Bangladesh. It is a quantitative study on 109 Dhaka Stock Exchange (DSE) listed nonfinancial firms from the year 2013 to 2017 producing 502 firm-year observations. Pooled...

After the emergence of financial scams like Enron, WorldCom and Toshiba, the researchers have emphasized the significance of the audit committee (AC) in curtailing the earnings management (EM). The role of the AC in financial reporting has received significant attention in accounting research...