This study examines the moderating role of female audit committee chairs on relationship between quality (measured by fees) and corporate tax avoidance. The analysis is based 165 UK firms 2011 2021 using static panel data regression models Lewbel’s heteroscedastic identification method to check robustness. findings highlight significant in reducing In addition, chair strengthens negative has many implications. For governance, it shows value leadership committees, especially curbing...

The increasing complexity of audit engagements, particularly with large clients, and growing competition within the auditing field necessitate adoption advanced technologies such as Big Data Analytics (BDA). However, little is known about factors influencing auditors’ behavioral intention (BI) to adopt BDA tools. This study aims investigate how client size affect auditors' in processes, using Technology Acceptance Model (TAM) theoretical framework. A census survey was conducted among 94...

Purpose This study aims to examine the impact of corporate governance (CG) effectiveness measured by board and audit committee index on firm performance nonfinancial listed firms in Gulf Cooperation Council (GCC) countries, pre- during global crisis COVID-19. Design/methodology/approach The analysis used 2,238 observations from GCC countries' stock exchange, covering period 2017 2022, using a fixed effect panel regression model. data for this were manually collected annual reports 373...

Purpose This study aims to examine how corporate social responsibility (CSR) strategy impacts environmental, and governance (ESG) performance in public listed firms across the Association of Southeast Asian Nations (ASEAN)-5 countries. Additionally, it examines interaction effect family ownership, board gender diversity skills on relationship. Design/methodology/approach used a fixed-effect panel regression analyse 1,212 observations collected from ASEAN-5 firms, covering years 2017–2022. To...

This study explores the impact of audit quality and proportion women on an committee earnings management. Moreover, we examined how age diversity presence non-foreign committees influence Our utilizes data from 165 UK-based listed companies between 2011 2021. A combination static dynamic analysis was used to empirically reveal our results. The results show a negative significant relationship management, as per Kothari model. female does not affect However, when control for demographic...

This study investigates the impact of digital transformation on modern accounting practices among Jordanian SMEs, focusing moderating role organizational culture. Digital using AI, blockchain, and cloud computing improves operational efficiency, real-time financial reporting, decision making. However, integration these technologies poses challenges such as skill gaps, cost constraints, cultural resistance. A quantitative survey 480 employees in managerial roles from SMEs shows that culture...

ABSTRACT This study investigates the impact of ESG controversies on performance publicly listed firms in ASEAN‐5 countries with moderating effect board gender diversity and sustainability committees. By employing random‐effects regression, this examines 1414 observations covering 2017 to 2023. Besides, a two‐step GMM 2SLS regression were used address endogeneity problem. The results found significant negative relationship between firm performance, implying that fewer have higher performance....

ABSTRACT This study examines the relationship between Environmental, Social, and Governance (ESG) practices corporate risk in Asian countries, emphasizing moderating role of board gender diversity (BGD). Using a panel dataset 15,496 observations from firms 2008 2020, analysis employs Generalized Method Moments (GMM) model to address potential endogeneity issues. The findings indicate that stronger ESG significantly reduce risk, enhance financial stability, mitigate regulatory market...

The impact of advertising and sales promotion on firm value performance within the Jordanian manufacturing sector was examined, recognizing significant role in enhancing competitive market outcomes. study aimed to investigate effect firms that holds a benefit for deciphering several challenges opportunities face an emerging context. Data from 64 listed Amman Stock Exchange between 2014 2022 were analyzed. Regression analysis applied across two models: one focused relationship expenditures...

Environmental, Social and Governance (ESG) is one of the vital concerns in current corporate environment. Firms must be transparent on ESG issues to create sustainable value fulfill stakeholders' rights. Since late 2000s, many countries, including ASEAN have mandated disclosure increase transparency. This study aims examine effect firm performance measured by profitability indicators among Malaysian public listed firms with data collected from 2017 after revision governance code 'comply...

This review aims to present a comprehensive of ISA 701 and relevant research on the disclosure Key Audit Matters (KAM) in extended audit reports. article is organized into five main streams: (1) Identification Matters; (2) Communication regarding KAM; (3) The Informative Value (4) Types disclosed (5) Opportunities challenges related KAM disclosure. paper highlights importance KAM, emphasizing its benefits enhancing transparency, reducing information asymmetry, improving decision-making...

This study aims to explore the impact of coronavirus pandemic-related variables and non-pharmaceutical interventions on fluctuations in Malaysian stock market during period from January 7, 2020, March 31, 2021. By employing GARCH-M (1,1) family models (GARCH-M, EGARCH-M, PGARCH-M), seeks understand intricate dynamics volatility amidst pandemic associated interventions. The findings suggest that while past conditional variance continue influence current fluctuations, their effects have...