Purpose: This paper investigates the role of board independence in determining the relationship between firm ownership and auditor choice. Design/methodology/approach: The research uses a logistic regression to test the direct and indirect effects of ownership structure on the decision to hire...

Purpose: This study aims to explore the role of board gender diversity in enhancing the allocation of free cash flow (FCF). It examines the direct effect of board gender diversity, as well as its indirect effect, through debt and dividend policies, on the level of FCF....

Purpose: The purpose of this paper is to investigate the effect of Shariah compliance status on corporate cash holding decision. Design/methodology/approach: This study applies ordinary least square and generalized method of moments regression models for a sample of 178 Malaysian listed firms...