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Audit committee oversight and bank financial reporting quality

Chronopoulos, Dimitris K.; Rempoutsika, Lemonia M.; … - In: Journal of business finance & accounting : JBFA 51 (2024) 1/2, pp. 657-687

Persistent link: https://www.econbiz.de/10014481235

CEO involvement in selecting CAE, internal audit competency and independence, and financial reporting quality

Alzeban, Abdulaziz - In: Journal of business economics and management 19 (2018) 3, pp. 456-473

The purpose of this study is to explore the argument that Chief Executive Officer (CEO) involvement in the appointment of the Chief Auditing Executive (CAE) is detrimental to efforts to achieve good financial reporting quality (FRQ). The study is original in that to date, this precise link has...

Persistent link: https://www.econbiz.de/10012174866

Corporate governance disclosure quality : exploratory evidence from the UK

Mulgrew, Mark; Reynolds, Roisin - In: Corporate ownership & control : international … 11 (2013/14) 2, pp. 120-135

Persistent link: https://www.econbiz.de/10011337791

The association between disclosure of forward-looking information and corporate governance mechanisms : evidence from the UK before the financial crisis period

Al-Najjar, Basil; Abed, Suzan - In: Managerial auditing journal 29 (2014) 7, pp. 578-595

Persistent link: https://www.econbiz.de/10010410415

Disclosure quality vis-à-vis disclosure quantity : does audit committee matter in Omani financial institutions?

Al Lawati, Hidaya; Hussainey, Khaled; Sagitova, Roza - In: Review of quantitative finance and accounting 57 (2021) 2, pp. 557-594

Persistent link: https://www.econbiz.de/10012549964

The association between disclosure of forward-looking information and corporate governance mechanisms: Evidence from the UK before the financial crisis period

Al-Najjar, Basil; Abed, Suzan - In: Managerial Auditing Journal 29 (2014), pp. 578-595

Purpose –This paper aims to witness the importance of corporate governance mechanisms and investigates the relationship between the quality of disclosure of forward-looking information in the narrative sections of annual reports and the governance mechanisms for non-financial UK companies....

Persistent link: https://www.econbiz.de/10010934891

Disclosure committees : implications for disclosure quality and timeliness

Bailey, Cristina; Nash, Jonathan; Xu, Le - In: The European accounting review 33 (2024) 2, pp. 461-487

Persistent link: https://www.econbiz.de/10014584341

The moderating impact of the audit committee on creative accounting determination and financial reporting quality in Iraqi commercial banks

Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Risks : open access journal 10 (2022) 4, pp. 1-22

The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting practice. This phenomenon has attracted the attention of researchers for decades, especially in the banking sector, concerning its wide implications and indications for...

Persistent link: https://www.econbiz.de/10013355414

Busy audit committee directors and corporate narrative disclosure in Oman

Al Lawati, Hidaya; Sagitova, Roza; Sagitova, Roza - In: Review of accounting & finance 22 (2023) 3, pp. 374-398

Persistent link: https://www.econbiz.de/10014302219

The association between disclosure of forward-looking information and corporate governance mechanisms

Al-Najjar, Basil; Abed, Suzan - In: Managerial Auditing Journal 29 (2014) 7, pp. 578-595

Purpose – This paper aims to witness the importance of corporate governance mechanisms and investigates the relationship between the quality of disclosure of forward-looking information in the narrative sections of annual reports and the governance mechanisms for non-financial UK companies....

Persistent link: https://www.econbiz.de/10014929866